The Effect Of Accounting Comparability On Earning Management

Earning management has been the focus in theory and practice. In the research of earning management, the research on its influence factor has always been the hot spot. The research on the influence factor of earning management not only has theoretical significance, but also has great guiding significance to the policies and regulations formulation, regulatory behaviors, etc.. The comparability of accounting information is the most important part of the qualitative characteristics of accounting information. With the continuous improvement of China’s accounting standards in recent years, whether the reinforcement of the comparability of accounting information has positive economic significance has become a very realistic topic. This paper takes the data of A-share listed company from2002to2012as sample to verify the influence of the comparability of accounting information on an enterprise’s earning management. The research finds out that the improvement of the comparability of accounting information can inhibit an enterprise’s earning management and improve the earning quality. And it can effectively inhibit the positive earning management, but its inhibition of negative earning management is not obvious.