Study On The Value Driving Factors Of The Earning Management In The Listed Company

This paper mainly studies on the value driving factors of the earning management. It firstly reviews the theories of the earning management and the driving factors. The driving factors influence the earning directly by studying on the value driving factors, and they are correlative.Analytical from the theories, the different incentive of the earning management needs the earning management, and it also provides these factors to the manager in the middle of manage. On the view of finance, the management mainly managing arbitrary accrual project management to attain the purpose of the management. On the view of value management, these factors and the driving factors are accordant. It can regulate the earning by using these driving factors in the earning management, so we can use these value factors in the earning management adequately.I find that the listed company is not attention to use the value driving factors in the earning management by analyzing the sample .It express that the function of the value driving factors is not good at the practice, and the management is not norm. On the view of practice, the paper has certain signification, and puts forward some political suggestions.