An Empirical Analysis Of Listed Companies Under ST Of Our Country Carry On Earnings Management Using Accountant Option: The View Of Fairness And Justness

Earnings management of the ST listed companies is a popular question in accountant theory of our country in recent years. Generally speaking,earnings management occurs when managers use judgement in financial reporting and in structuring transactions to alter financial reports to either mislead some stockholders about the underlying ecnomic performance of the company, or to influence comtractual outcomes that depend on reported accounting numbers. This article reviews the research results of earnings management of domestic and foreign in recent years, and then divides the earnings management into losing the fair and just earnings management and fairness and justness earnings management from the view of fairness and justness of accountant., and further thoroughly studies the losing the fair and just earnings management of ST listed companies.This article limites the fairness and justness of accountant at first,and then proposes fairness and justness standard of the receivable fund and its bad account preparation,the accumulation amortizes,the confirmation of long-term investment depreciation,estimated debt,government subsidy. In this foundation,the article launches the real diagnosis research of ST listed companies in our country carries on losing the fair and just earnings management administrative action to conduct the realdiagnosis research using accounting chosing.The real diagnosis research makes the histogram statistical analysis and description statisticsof the related sample data based on theory description and research supposition premise,,and points out that ST listed companies of our country possibly exist using accountant chooses to carry on the action of losing fair and just earnings management;Then conform the research supposition that the ST listed companies of our country exit using accountant chooses to carry on the action of losing fair and just earnings management using the model Jones. The article further studies the concrete methods of ST listed companies of our country using accountant chooses to carry on the action of losing fair and just earnings management using factor analysis and the multiple regression analysis method.The research indicates that the ST listed companies of our country exist carring on the action of losing fair and just earnings management,and using accountant chooses is the important method;The research also proves that the inappropriate bad account preparation,accumulation amortizes,estimate debt, the confirmation of long-term investment depreciation and the investment income are the main concrete method of the ST listed companies of our country carring on the losing fair and just earnings management accountant chooses.This research breaks through the earnings management classification research technique, and no longer rigidly adheres to the general discussion of earnings management .its mainly studies the action of losing fair and just earnings management based on limition the concept of accountant fairness and justness. concept and its in the instruction standard foundation,further studied has revealed loses the fair and just earnings management, thus makes the new explanation about the nature of the earnings management. Certainly, because this research of earnings management of fairness and justness is at the stage of discussing, this research has the limitation in the quantity of data sample and in the limit of fairness and justness, but it is no doubt that this research provides a new angle of viewing the earnings management.