China's Listed Companies' Earnings Management Research

Earnings management is an important topic in modern financial accounting . In China, earnings management has become more and more universal in listed companies with development of securities market. It has drawn much attention of academe in recent years. The question whether earnings management exists in our country's listed companies, what is earnings management and what attitude on earnings management, not yet become common ground. The study on earnings management has not become a systemic and complete theory. |In practice, interest groups also pay great attention to earnings management. So, an in-depth research on earnings management behavior in our country's listed companies, is urgent need to study financial accounting theory and standard securities market.The construction arrangement and the main contents of this paper are as the following:Chapter 1 explained domestic and international research achievements and put forward the standpoint of earnings management. Chapter 2 analyzed concrete means of earnings management in our country's listed companies in detail. Chapter 3 expound the theoretical basis of earnings management. Chapter 4, External environment and inherent motivations of earnings management are comprehensively analyzed. Chapter 5, Countermeasures are put forward to restrain speculative earnings management.The creativity in this paper is as following:Earnings management in our country's listed companies is divided into reasonable earnings management and speculative earnings management. This paper advances a new standpoint that earnings management is neither completely approved nor completely negated.