摘要：In this study we examine the effects and implications of the extraordinary earnings on user’s decision-making. A new format of presentation of the income statement is compulsory for Spanish companies, in order to help us adapt to IFRS, that exclude the use of a caption under the name of “extraordinary” items. It is thought that just as in other countries, a concept and content constraint will only minimise managers resorting to their use. Nevertheless, the utilization of non recurring items as a mean to manage results is far from be precluded of the financial information practices by managers.
其他摘要：In this study we examine the effects and implications of the extraordinary earnings on user’s decision-making. A new format of presentation of the income statement is compulsory for Spanish companies, in order to help us adapt to IFRS, that exclude the use of a caption under the name of “extraordinary” items. It is thought that just as in other countries, a concept and content constraint will only minimise managers resorting to their use. Nevertheless, the utilization of non recurring items as a mean to manage results is far from be precluded of the financial information practices by managers.
