Listed Companies' Earnings Management And Accounting Information For Forensic Analysis

Currently, there are not so many research literatures on earnings management (EM) and accounting information. Most of the study is mainly focused on the EM; the research on the verification of the accounting information is very scarce. The main results of this research study are the definition of the EM, the motivation of the EM, the consequences of the EM, the means of the EM and so on. However, the research results also have certain deficiencies, for the current research literature on the EM only provided limited evidence to the guidelines makers. Almost all the previous studies focused on the explanation on the existence of the EM. These studies point out some reasons of the EM, including impact of stock market awareness, increase management compensation, avoid regulation. They only prove the existence of the EM, without studying in-depth on how to constraint the EM. Some of these documents are also trying to study the relationship between the EM and accounting information disclosure, the conclusion is that the EM will cause distortions of accounting information disclosure. The deep-seated causes of this phenomenon may be to the company's management structure. From the accounting information disclosure to the verification of the accounting information, the study from the perspective of internal corporate information management to external users, this article try to break the current research areas from this point.This paper is about the EM and Identification of accounting information of listed companies. The first part of my paper introduce in the concept and status of the EM of a listed company from the EM concepts, the status and the causes to explain clearly an essential condition of the EM of listed companies. The concept of EM is a key problem of the part. The view hold by the paper is that the EM is a positive financial management practice, so the first part of the article will strictly define the boundary between the EM and profit manipulation.The second part introduced the current situation of accounting information disclosure of listed companies from the relationship of the...