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Influence on Delisting System By Non-recurirng Gains and Losses of Listed Company Under ST in China

Author: XuXinLiang
Tutor: WangGuanCheng
School: Sichuan Normal University
Course: Business management
Keywords: Influence Listed company under ST Non-recurring gains and losses Delisting system
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Type: Master's thesis
Year: 2013
Downloads: 28
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Abstract


Since the actualization of China’s delisting standards in early2001,there are just a total of more than40listed companies delisted inA-shares,accounting for the total number of1.8%in all A-shares companies.This can beregarded as almost a "zero elimination" delisting system.In any market, as long as thereis a phenomenon of “only into no out”, it is an abnormal market,and iit will eventuallydie out because of unbalanced development.That delisting system is imperfect,isaccused of China’s stock market becoming misappropriating and speculation market.Alot of companies even take fraud,bribery and other illegal means to obtain thequalifications for listing in order to raise huge sums of money.After listed,many companies suffer losses in insolvent, but under the protection ofnon-recurring gains and losses and delisting system,they are still safe enough.Obviouslythere is a very close relationship between the non-recurring gains and losses anddelisting system.With the Shanghai and Shenzhen Stock Exchange’s continuousintroduction of GEM, motherboard and SMEs delisting system,the situation of listedcompanies of “pause but do not retreat” is becoming bleak.The new regulations add anew indicator-the profit deducting non-recurring gains and losses, which increases theintensity of the delisting.The introduction of the new system will be harmful to the useof non-recurring items to adjust profit of limited companies under ST, but whether itcan completely put an end to this phenomenon, remains to be investigated.This article first defines the non-recurring gains and losses both domestic andinternational,introduces the development process as well as the problems ofnon-recurring gains and losses,describes some listed companies’ delisting system inmature stock markets,points out that the problems of the delisting system existing inChina by the contrast of the old and the new delisting system;then does empirical analysis through the selected sample ST companies to identify the impact ofnon-recurring gains and losses on the delisting system prior to the introduction of newregulations;finally the writer trys to figure out the feasibility of the new system and howit strengthens the non-recurring gains and losses through the analysis of the relatedissues after the introduction of the new system and presents my own proposals for theperfection of China’s securities market delisting system.

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