China's Listed Companies' Earnings Management Research

The history of research on earnings management has been over 20 years in the accounting theory circle of the west countries. Earnings Management is not a simple accounting problem, but a social problem with complex backgrounds. With the development of the stock market, this problem has begun to appear in our country. Although earnings management impairs reliability of financial information, it is impossible and unnecessary to eliminate earnings management. Most of the earnings management in China brings unfavorable effects on our securities market, so they should be regulated. However, the domestic accounting scholar has connected it closely with the accounting distorting problem. Obviously, to solve the present distorting accounting problem and to stimulate the healthy development of the capital market in our country, it's necessary to do research and take on regulation on earnings management.This article studies the issue of earnings management in five aspects. Chapter one: basic research on the theory of earnings management. This part discusses the conception and nature of earnings management, the purpose and motivation of earnings management. Chapter two and three: the method of earnings management, enclosed with the practical cases of the listed companies for distinguishing. Chapter four: positive accounting research on earnings management of Chinese stock market. And chapter five: the discussion about governing of earnings management of listed companies in our country.