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Research To The Behaviors Of Earnings Management Of The Listed Companies

Posted on:2004-12-11Degree:MasterType:Thesis
Country:ChinaCandidate:Q L ZhaoFull Text:PDF
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The accounting information exposed by the listed companies reflects the state of companies' profit and finance. It is a very important basis for people to invest. In this meaning, it would say that accounting information is the base on which stock market dispose resources effectively. So it's seriously concerned by the participator of stock market that the reality of accounting information and the existence of earnings management among list companies.At such an environments, by means of positive research, this paper investigated the behavior of earnings management among list companies during recent years. Firstly, Base on the catch-all date set from 1999-2002 and the distribution of Earnings after Management, The study concluded that list companies manipulate the distribution of ROE for the sake of avoiding deficit or maintaining certificate of share allotment.Afterwards, According to the various level of ROE, different groups were chosen as studying and controlling samples to be tested through DeAngelo model and Industry model. Result suggest that list companies on the various surplus level have different motive and different mode of behavior on earnings management. Such behaviors bring to success mostly through the item of discretion accruals.
Keywords/Search Tags:earnings management, positive research, measure model
PDF Full Text Request
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