non-recurring items, i.e., the realised performance slightly exceeds the promised performance target. Compared to control …

; 2) compared with non-recurring items resulting from policy changes, analysts are more concerned about those attributed … to changes in business scope; 3) if listed companies use non-recurring items to turn losses into gains during earnings … management, it will weaken the effects of non-recurring items on analysts' earnings forecast revision. The results suggest that …

; 2) compared with non-recurring items resulting from policy changes, analysts are more concerned about those attributed … to changes in business scope; 3) if listed companies use non-recurring items to turn losses into gains during earnings … management, it will weaken the effects of non-recurring items on analysts' earnings forecast revision. The results suggest that …

items from earnings is mandated. We use South African data, as the separate disclosure of specific non-recurring items has … mispricing of the cash flow component disappears. This evidence suggests that when the disclosure of non-recurring items is …We investigate whether the special item anomaly in the U.S. exists in an environment where the separation of non-recurring …