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China's Listed Companies' Earnings Management Research

Posted on:2006-06-25Degree:MasterType:Thesis
Country:ChinaCandidate:W Y LanFull Text:PDF
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With the development of our country's security market, it is very popular that listed companies male use of earnings management, So, the learners all the world have paid more attention to the problem of earnings management. Because our country's laws and regulations, accounting regulations system aren't sound completely, some drawbacks exit in the governing structure of listed companies, the supervision of CPA's auditing lacks of strength, the problem of earnings management of listed companies in our country has the character of diversity and complication, it brings about heavy side effect to the sound development of security market. How to resole this problem has been paid attention to by all the society.The time appearance of security market in China is coincided with the phrase of planning economic system turning to market economic system. Chinese security market posses Chinese characteristic as follow. First, a lot of listed company is transformed from state-owned enterprise. Second, in order to avoid to lose the customers, CPA may make compromise and sign the false audit opinion report. Mislead the user of accounting information. Third, in China, initial public order posses planning economic characteristics, such as rating and scale. That leads to IPO and listed qualification become rare resource. It is very important for listed company to keep listed qualification.The paper, bases on the inqurrement of domestic and abroad earrings management and its studying fruit, masters of the earnings management's base theory, analyses systematically behavior of listed companies' earnings management, discloses completely the motivation and the method of listed companies' earrings management, finally, puts forward some strategies to solve effectively...
Keywords/Search Tags:earnings management, listed company, corporate governance, supervision
PDF Full Text Request
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