| Related transaction belongs to the neutral economic category, which appeares accompaniedby the wide use and appearance of Multi-National Corporation and the parent corporation, itsexistence has become a universal phenomenon. If in an open, fair and just principle, thetransaction can reduce the transaction cost between enterprises, and is inevitable and normalbehavior in market economy. But the listing corporation often uses related transaction to adjustthe public statements of earnings information, which may damage the legitimate rights andinterests of the company, shareholders or other stakeholders. The Earnings management is animportant research both here and abroad all the time.On the related transaction management,western scholars researched it at multiple perspectives and multiaspect. They have got series ofachievements. Relatively, we are late in research of earnings management, and because of thedifferent backgournd system, the earnings management of Chinese listing company isparticularity. Therefore, to study the related transaction of listing Corporation, especially theeffects of earnings management research has important practical significance.Firstly, this article analyses related transaction and earnings management of the listingcompany in China, as well as to put forward the view of moderate earnings management, byresearching the conception and feature of related transaction and earnings management and theirlitertures. Secondly, it has reviewed the theory and method of related transaction and earningsmanagement. Then, according to the theory and practice analysis, this article analyses theearnings management under different intention, it is useful for supervision departments takingpertinence countermeasure, according to different intention. Finally, according to above analysis,this article, from the corporate governance structure and internal and external supervision, putsforward some countermeasures on the related transaction and earning management. |
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