Study On Earnings Management Of The Listed Companies In Our Country

It is well known that the accounting information that the listed companiesdisclose is the focus which all parties pay attention to in securities market, and theearning information is in the core place. So the earnings management becomes thepoint at issue. In western countries, the earnings management began in 1980's. Nowthis problem has become the point of positive accounting theory. In our country, therehave been a lot of earnings management behaviors with the development of marketeconomy. Especially, Earnings management has been a common phenomena thatshouldn't been ignored in capital market in China with the economic reform and theexcessive earning management will be very harmful to enterprise, to society and tocountry. So it is necessary to research on the earnings management of the listedcompanies on the fact of our country.The dissertation is divided into 6 chapters.Chapter 1 mainly expounds the raising of the problem, the aims, significance andinnovation of the study and the most recent research achievements;Chapter 2discusses theory summary of earnings management from the definition, thetheoretical foundation, the means and the motivation etc. Chapter 3 combines with thespecial background of our country to analyze the motivations, causes, means andinfluence of the earnings management of the listed companies in our country;Chapter4 adopts the positive study approach to analyze the general status of earningsmanagement from 2001 to 2004 in the listed companies of our country;Chapter 5mainly puts forward the corresponding countermeasure from the inside and outside ofthe enterprise on the base of the aforementioned four chapters;Chapter 6 sums up thewhole paper.