An Empirical Research On Earnings Management In Chinese Listed Commercial Banks

From the last century, the research on earnings management as domestic and foreign scholars on theoretical and empirical research of the hot issues. Although the definition of earnings management in the academic content did not reach a unified conclusion, but they almost all think that earnings management is an adjustment about accounting treatment. Excessive earnings management is not conducive to business and socio-economic development. China’s commercial banks have a very important position in the economy, and its assets and profits structure to a large number of project accruals items, so there was a large number of earnings space. However, in previous studies, the majority of scholars have excluded the commercial banks which are particular industry. Therefore, this paper listed commercial banks as the research object, using empirical research method to analyze the earnings management.This paper first introduces the research background and significance of topics, and then discusses the domestic and foreign earnings management literatures as well as the basic theory of earnings management, motivation and means, giving details of the three econometric models of earnings management. On this basis, using surplus distribution method for verification of earnings management on the existence of commercial banks on the four assumptions, and then verified the influence of commercial banks listed on the five factors influencing the earnings management hypothesis by using of the sectional Jones model cross-sectional data and panel data regression analysis. Finally, we draw the corresponding conclusions and make relevant policy recommendations. The article empirical studies have found that the existence of listed commercial banks, but the level of it lower than theory hypothesized many factors which affect earnings management is not obvious. The occurrence of such a situation may be affected by our country banking industry specific ownership structure, control structure and its derivative management incentive effect.