Control Of The Company Structure And Study On Earnings Management

With the development of securities market in our country, positive accounting research is developing. The domestic scholars have researched earning management in our securities market as the foreigners. But all the scope is mostly focused on whether or not the earnings management will happen, when to happen and why to happen. Seldom research have involved in the factor that can restrict earnings management. And I will explore it. After analysis I conclude corporate control structure is the important factor that can affect earning management. After selecting a new method to measure earnings management, I put forward the research hypothesis, selecting samples and carried out positive analysis. Finally I explained the positive result and advanced some corresponding policy advice. The main contributions are:·Reviewed earnings management positive research literature, I thought earnings management positive research will be furthered in three aspects: testifying the extension and magnitude of each accrual items that have be managed, ascertaining the effect that the stock prize and resource distribution will be affected by earnings management, and confirming the factors that could restrict earnings management.·Put forward the point of view that corporate control structure is the important factor that could restrict earnings management. On the basis of others' theoretical research, I researched the relation deeply by positive method. ·I evaluated the method measuring earnings management in abroad, explained the reason that the Jones model can not be use fully in domestic securities market. And analyzed the methods use by domestic scholars, considering the status on quo, proposed a new method creatively, then use it in the following positive research.·I made it clear that corporate control structure would affect the earnings management actually by positive evidences, provided the strong proof for the correlative theoretical research in home or abroad.·I explained the result of positive research, advanced some countermeasures to improve the domestic securities market circumstance and some advices to control the excessive earning management。...