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Study On Earnings Management Of Listed Companies

Posted on:2004-04-30Degree:MasterType:Thesis
Country:ChinaCandidate:X H XueFull Text:PDF
GTID:2156360092998343Subject:Agricultural Economics and Management
Abstract/Summary:PDF Full Text Request
As the most important information that appraises the performance of listed companies, earnings information is the major basis that investors make the correct evaluation, also is the important reference quota of the departments of securities supervision. Whether accounting earnings information is true or not directly concerns the benefit of multitudinous investors and the reasonable allocation of society resources as well as the healthily development of securities market. Experienced the development of ten years china's securities market comes into elementary scale and plays an important role in economic construction. But compared with listed companies in west nations have mature securities market, the phenomena of earnings management in ours is becoming more and more serious, "10% phenomena " and "6% phenomena " have already formed a line of unique scenery of china's securities market. Though the departments of securities supervision forbid the behaviors of earnings management repeatedly, little effect is taken. Earnings management becomes a grievous obstacle of the development of listed companies and securities market. Based on the truth of securities market, my thesis researches earnings management from the point of view of theoretic and empirical analysis. In the theoretic analysis interior factors and exterior factors affecting earnings management are discussed. The case is analysis details the major approaches of earnings management in the listed companies that use non-constancy break-over item. By the way of comparative analysis and multivariate statistics methods, empirical analysis reviews the quality of accounting earnings of listed companies, unveils the existence and means of manipulating accounting income though non-constancy break-over item for variety motives. Finally, proposals and measures are tabled to standardize earnings manipulation behavior of listed companies.
Keywords/Search Tags:listed companies, earnings management, non-constancy break-over, empirical study
PDF Full Text Request
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