| Earnings management has been a research subject in accounting academy. Earnings management is not only accounting behavior, but management behavior. Studied present condition to see from the domestic, study much concentrated to earnings management whether exist and when exist up, less studying to system level which influences earnings management. This text try to begin from the system foundation created earnings management.Earnings management in Chinese listed companies is due to the unreasonable structure of corporate governance, of which the flaw of ownership structure that has been facilitated. Earnings management depends on the flaws of ownership structure Therefore, this paper analyzes that the ownership structure affect earnings management in three sides, ownership concentration degree, ownership balance degree and ownership structure. The most ownership structure of Chinese listed companies is dominant shareholder. Because in the companies controlled by state-owned shareholder, there isn't a real person burden the risk and the owners don't concern the company, so that the manager's behaviors are out of supervising. Earnings management is always resulted in. Studying earnings management within the different ownership structures is very important for the governance of earnings management, suitable selected ownership structure and the development of capital market.Then from the perspective of normative analysis, based on the Jones Model and the samples picked from several listed companies from 2003 to 2007, discuss the relationship between ownership structure and earnings management. The demonstration shows that earnings management is positively associated with ownership concentration degree, ownership characteristics, ownership of manager. Earnings management is negatively associated with ownership balance degree, institutional ownership. Taking this as foundation, the writer put forward some suggestions which aimed at these problems. |
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