Earnings Management Behavior And Countermeasures For China's Listed Companies

The Chinese securities market has developed for more than ten years, which has made enormous contributions to the fast growth of national economy. But it is still an immature market with a lot of problems to be solved. Accounting information distortion is one of the problems, which has perplexed the development of Chinese securities market. Especially, distorted information resulted from earnings management of the listed companies has brought many negative influences to the sound development of securities market.This paper aims at the behavior of the Chinese listed companies'earnings management. After the brief introduction of the theory of earnings management, the paper analyzed economic environment in our country,how to play earnings management and how to identify the earnings management. At last, on the analytic foundation, the paper put forward the possibility strategy to manage the earnings management of listed companies. The paper is organized as follows:Chapter 1, introduction. This part introduced the textual research background primarily and the contents, and proceeded the overview to the research result of the domestic and international earnings management.Chapter 2, the summary of earnings management, based on summarizing existing documents discusses the meaning and key characteristic of earnings management and what is its theory basis.Chapter 3, analysis the behavior of earnings management of listed companies in our country. This paper discussed the behavioral motive of earnings management of listed companies and economic environment in our country,how to play earnings management and how to identify the earnings management.Chapter 4, the suggestions to regularize the earnings management in the listed companies, following the analysis of the first three chapters and combining the existing problems in listed companies mentioned in the chapter 3. Then give suggestion form four aspects: modify and...