| Effective information disclosure is helpful to solve the problem of asymmetric information in the securities market, and is more advantageous to mature securities market. In this process, the earnings information becomes the core index to predict and analyze of the enterprise financial position and performance. However, enterprise management based on certain motives, make use of earnings management to adjust report surplus, to maximize their own interestsThe motivation of surplus management motivation mainly include capital market expectations and pricing motivation, contract motivation and antitrust or other government regulation motivation. The enterprise managers will according to the motive, take different earnings management means to meet their expectations. Different means of earnings management may lead to different economic consequences. On the basis of predecessors’research, this paper introduces this typical case-the ABC, discusses the various stages of the earnings management behavior, Hope that tit can reduce the earnings management in China.This article is divided into five parts. The first part is the introduction part. This part introduces the writing background and the significance of this article, literature review, research ideas and research methods, etc. The second part expounds the basic theory of earnings management. Mainly introduced the meaning of earnings management, motivation and accounting standards of earnings management space. The third part introduces the ABC’s earnings management behavior in2000-2006. Concrete analyze the phase of the earnings management motive, means and economic consequences. The fourth part also from the same motives, means and economic consequences to introduces the ABC moderate earnings management behavior in2007-2012.. The fifth part introduces the conclusion and suggestions. Proposed the related countermeasures to prevent excessive earnings management of listed companies from the regulation of the accounting standards, the securities and futures commission, the independent audit and corporate governance four aspects,... |
