Empiircal Test On The Influence Of Corporate Transparency On Earnings Management

China’s securities market is developing rapidly, but also has some problems. InChina’s special economic environment, inherent defect in the governance structure oflisted companies,unsound legal system, and unperfect regulatory policy. Result in theabuse of earnings management of listed companies is rampant, the problems need besolved soon. Numerous studies have shown that, corporate transparency andopportunism earnings management has significant negative correlation, that isimproving corporate transparency can reduce the extent of the opportunism earningsmanagement. But the way of earnings management is varied, Different earningsmanagement has big differences in nature and other aspects, so companytransparency’s impact on them must be different. the author devotes to research on theinfluence of corporate transparency on different earnings management. Hope to beable to control the phenomenon of abuse earnings management of listed companiesmore effectively.This article mainly uses normative accounting research and empirical accountingresearch with the combination of research methods, Empirical conclusion is: theinfluence of corporate transparency on earnings management of different propertiesare different, the influence of corporate transparency on earnings management ofdifferent means are different. the influence of corporate transparency on earningsmanagement of different direction are different...