A Study On Earnings Management Of Listed Companies

The increasing influence of earnings management on the capital market and investors' interests is becoming one of the current focuses of research in the field of accounting. Local scholars have made relatively sufficient statistical research on the existence of corporate earnings management and the problem caused by the extent of such practice, but lack in-depth discussions on the earnings management behavior of a listed company in the implementation of new accounting standards. By taking into account the latest developments of earnings management of listed companies in China and beyond, this paper pays its attentions to the new accounting standards, firstly discusses the relationships between the earnings management and new accounting standards, and then puts forward suggestions for limiting earnings management in the implementation of new accounting standards. This essay consists of following chapters:Chapter 1: Introduction. Aiming at the current situation of earnings management of listed companies in China and beyond, this chapter describes the background and research significance of the paper, and summarizes the research methodology, structural arrangement and the major contents of it.Chapter 2: Basic Theories of Earnings Management. This chapter explores the concept, boundary, motivations, characteristics and means of earnings management, and educe the necessity of the following chapters by literature review.Chapter 3: The Current Situation of Earnings Management of the Listed Companies in China. This chapter analyses the current situation of earnings management of listed companies in China, sums up the main types and means of earnings management of the listed companies, investigates its economic consequences, and evaluate the earnings management action of the listed companies.Chapter 4: The Relationships between New Accounting Standards and Earnings Management. This chapter discusses the influence to earnings management of the listed companies by new accounting standards. By finding out the main changes between new accounting standards and the old ones, this chapter analyses the restriction of new accounting standards on the earnings management and the possible opportunities left for earnings management.Chapter 5: With case study, this chapter analyses the earnings management action and its economic consequences of a listed company in the implementation of new accounting standards.Chapter 6: How to Restrict Earnings Management in the Implementation of New Accounting Standards. This chapter puts forward suggestions for dealing with earnings management in the implementation of new accounting standards and improving the construction of accounting standards in China.Chapter 7: Conclusion and Review. This chapter states the conclusion, limitation and further research direction of the paper.