Research On The Earnings Management In Chinese Listed Companies

The paper mainly does research on earnings management (EM) of listed companies in China. Based on the generalization of earnings management , I analyze the economic background of earnings management and the significance of this research in China. Motivations and existing conditions of earnings management of listed companies are detailed too. Adopting positive analysis method, I emphasize measures of related party transactions and accounting methods which listed companies use to do earnings management, governing rules concerning these followed.