An Empirical Analysis On Earnings Management Of Listed Companies With Meager Profits

In recent year, the dishonesty of earnings information in listed companies has became a social focus. The extensive existence of earnings management severely aggravated the quality of financial information. The modified earnings information is not able to fairly reveal the financial situation and operating performance, meanwhile, it makes the information less valuable in decision making. This does not only destroy the benefits of information users, but also ruin the optimal allocation of social resources. The phenomenon of "meager profits" does exist in our security market extensively. The reality of those listed companies' account earnings is doubtful, which makes the specific study for the action of earnings management more necessary.The thesis adopts empirical analysis way to study the listed companies with meager profits in 2004, and analyses the action of earnings management totally. This paper is divided into two parts: the theoretic and empirical one. The theoretic part shows the definition, causes and controlling aspects of earnings management. It also discusses the special motivation and solution for managing those listed companies with meager profits. Furthermore, it points out the characteristics of this paper' s research on the basis of recalling the research state and...