Under The International Convergence Of Accounting Standards In Our Country The Listed Company Earnings Management Behavior Analysis

The healthy operation and the mature degree of capital market depends on the symmetry of information, especially as a universal business language, accounting information to generate the authenticity, reliability of production process. Economic globalization and internationalization of capital market to accelerate the accounting standards to international financial reporting standards convergence development. The international convergence of Chinese accounting standards with the Reform and Opening, after joining WTO, especially in2006the new accounting standards promulgated and implemented with international financial reporting standards substantial convergence. Earnings management is the quality of accounting information of the enemy, but also is the current domestic and foreign economics and accounting research fields, therefore, the two combined,and on the international convergence of accounting standards in China listed company earnings management behavior is worth our further study.This paper, from the basic theory of the international convergence of accounting standards and the earnings management behavior, focuses on the motivation of the international convergence of accounting standards, theoretical foundation of earnings management behavior, a positive answer to the relationship between the accounting standards and earnings management behavior,draw lessons from foreign research ideas, analyses and discusses one by one on the domestic listed company earnings management behavior to internal causes, external conditions, identification methods and under the international convergence of accounting standards in our country listed company earnings management behavior current situation, through comparative analysis and statistical analysis found that, only through the accounting standards of the revision and perfection of a once and for all the solution or curb listed company earnings management behavior is not realistic, the related empirical study that, along with the standard of our country accounting system to improve and perfect, the international convergence of accounting standards on the earnings management behavior of listed company’s influence in the weakened, but as specific industry, the study sample test results show that, the accounting standards of our country and the improvement of manufacturing listed company earnings management behavior played inhibition, but also expand other industries listed company earnings management space.