The Effect Of New Accounting Standards For The Quality Of Listed Companies In China Surplus

Earnings of listed companies in China has always been the focus of attention by people, on one hand, the listed company's earnings information will help investors to make investment decisions, and closely relate with investors; on the other hand, the listed company's earnings information is used in the listing of a listed company to delist from the whole process during the evaluation and supervision, and closely related with corporate and performance measures of management.February 15, 2006 China formally promulgated the new accounting standards, the new Accounting Standards include a basic standard and 38 specific criteria. New Accounting Standards issued by the China Accounting Standards and International Accounting Standards achieve to substantial convergence. New accounting standards has undergone tremendous change compared with the old criteria, tremendous changes in the new accounting standards on the performance of listed companies is bound to, accounting policies, accounting value, the contents of the disclosure and reporting behavior had a direct impact, which will earnings quality of listed companies have a profound impact.This paper analyzes the new accounting standards on the quality of earnings of listed companies, on one hand analysis of the new accounting standards on earnings quality of listed companies by the method of gauge theory, on the other hand, the method validation by empirical analysis in this paper. This article on one hand empirical analysis the relevance of information on earnings and stock price and the relevance of empirical analysis of new accounting standards related to the impact of earnings quality, on the other hand, through the analysis of the extent of earnings management to test the new accounting standards on the reliability of earnings quality .