The Research Of Listed Company Earnings Management Under The Current Accounting Standards In Our Country

Surplus is an important content to reflect a listed company’s financial information. Theseyears, with the constant development of the capital market, surplus management is becominga hot topic to discuss whether a listed company profit or not. Because of the informationasymmetry, considering their own benefit, the company will take surplus management understated accounting standard. But this accounting standard is not consummate, which bringspossibility for managers to seek profit via surplus management.In order to avoid risk, anyrelated modification on accounting standard will influence listed companies’ surplusmanagement. Similarly, if the accounting standard’s Constraint has any change, surplusmanaging strength will become lighter or heavier. So accounting standard provides guidanceto listed companies’ surplus management. The current accounting standard is implemented onlisted companies from the year of2007. This standard remedy some defects and vulnerabilityto former standard, on some extent it keep listed companies from profit operating. But it alsoencountered some trouble when being carried out, maybe it will be a new implement for somelisted companies to operate profit.This article starts with listed companies’ surplus, dialectically analyses accountingstandard changing and the gambling theory. Systemically conclude surplus management,include its meaning, motivation, its existing condition and its actuality. Integrating withpresent accounting standard and listed companies’ management, this article analyses whatimpact dose accounting standard bring to listed companies, which includes extending ofsurplus management and how to check the surplus management. Based on above analyze, thepaper brings forward some countermeasure and advice to make the surplus managementnormative.For the concrete, adopting normatively study and empirical research, linking with somelisted company’s case, this paper analyses what impact does present accounting standard hasbrought to surplus management, and then comparing with former surplus management, whenthere was no accounting standard carried out, strive for the view of sthenic syndrome to pointout this paper’s standpoint.