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Study On Earnings Management In Chinese Enterprises

Posted on:2004-07-12Degree:MasterType:Thesis
Country:ChinaCandidate:X Y LuoFull Text:PDF
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Earnings management is an important field in the study of the modern accounting theory. In the circles of western accounting theory, people began studying earnings management in the eighties of the twentieth century and had made considerable headway in both the theoretical and positive study. In China, the study on earnings management, especially the positive study, has just started.This article tries to inquire into some related questions of earnings management based on China' s national conditions. There are varies of ideas about the conception of earnings management in accounting circles. In this article, I determine a suitable conception and distinguish earnings management from profit manipulating. On this basis, I analyze prerequisites, motives, models and main methods.This article analyzes the advantages and disadvantages of earnings management and makes some suggestions to restrict its disadvantages.In the last part of the article, I research on earnings management in Chinese Listed Companies with deficits for two years, and the result shows that earnings management in these companies really exists. To compare with former study result, this condition has been alleviated, but we should still do something to perfect related policies and laws.
Keywords/Search Tags:Earnings management, Profit manipulating, Positive study
PDF Full Text Request
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