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Listed Companies In China To Create The Accounting Behavior Of Empirical Research

Posted on:2005-02-06Degree:MasterType:Thesis
Country:ChinaCandidate:Y J YangFull Text:PDF
GTID:2206360122497189Subject:Business Administration
Abstract/Summary:PDF Full Text Request
The accounting' s primary target is providing accounting information's users with useful information. But the provider of accounting information maybe publish less ,no ,even deceitful accounting information for their benefits or all kinds of purpose . It exists widely in listed company that finance information is deceitful. In some listed company, the income,expenses,profit and loss are manipulated in order to make operating accomplishment attain certain conceiving degree, this behavior is called Creative Accounting Behavior. Investor can't acquire the real finance information about the listed company because of Creative Accounting Behavior, market economy order and enterprise's normal management are serious threatened, the nation and the public's social benefits are damaged.Since 1998, many listed companies have been indicted finance embezzle by Securities and Exchange Commission of the United States . Indictment paper show that much of the listed companies which are engaged in Creating Accounting are for catering to the Wall street's earnings forecast.Is there phenomenon that the listed companies are engaged in Creating Accounting behavior in order to cater to the analyst' s earnings forecast in our country? This paper explains the question by adopting mainly the method of substantial evidence research . For the sake of easy research, this paper puts forward 2 assumptions as follows:Assumption 1:In our country, the error between the reporting income of the listed companies and the analyst's earnings forecast matches normal distribution, predicting error is equal to positive number at most. Assumption 2:The most of listed companies are engaged in Creating Accounting behavior in order to cater to the analyst' s earnings forecast in our country.This paper adopts statistics methods including Descriptive Statistics and One-Sample K- S Test. In study process, the paper are divided into four parts primarily to makes an experience verification whether thelisted companies are engaged in Creating Accounting behavior in order to cater to the analyst' s earnings forecast in our country. These four parts are:(1)The Descriptive Statistics analysis of whole samples;(2)The Descriptive Statistics analysis of Parts of samples;(3)The verification to the result of the whole sample Descriptive Statistics analysis;(4)The verification to the result of parts of samples Descriptive Statistics analysis.The study resultrThe most of listed companies aren't engaged in Creating Accounting behavior in order to cater to the analyst' s earnings forecast in our country.This paper also studies several problems as follows:(1)The condition of Creating Accounting behavior of listed companies in the United States;(2)The analysis to Creating Accounting behavior of listed companies in our country.
Keywords/Search Tags:listed company, accounting information, Creative Accounting Behavior, earnings forecast, substantial evidence study
PDF Full Text Request
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