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China Listed Companies To Use The Asset Evaluation Of Earnings Management Studies

Posted on:2006-06-08Degree:MasterType:Thesis
Country:ChinaCandidate:Y WangFull Text:PDF
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Till now, the assets valuation in China has been developed for more than ten years from its beginning in 1989. Through the development of these years, it has contributed to the establishment of the national economy, the reform of the state-owned enterprises, the perfect of the market mechanism positively. With the development of the market economy, the economic activities of the enterprises have been increased gradually to remold with the stock system, transfer, annex, sell, pool, establish joint ventures and build combinations. Each economic activity involved in property right needs an individual social agency to assess the value of the assets objectively. The vocation of assets valuation will be more and more complicated and important.However, as to the research situation nowadays, in compare with the research to the questions of individual audit in the stock market, the research on the theory and positive analysis to the assets valuation from the view of accounting is rare. As to the accounting thesis, the lectures about assets valuation are few which has been published on the high level publications both here and abroad.This paper can be divided into four parts which set forth respectively the theories on earnings management at home and abroad and its applications in China, the positive analysis to Chinese listed companies performing earnings management using assets valuation, and put forward ideas and policy suggestions according to the results, etc. This paper is expected to provide references to the vocation reform and the formulation of the Assets Valuation Rule, and furthermore, to provide new view and proof for the research of the earnings management of listed companies.
Keywords/Search Tags:Assets valuation, Earnings management, Positive analysis
PDF Full Text Request
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