Earnings Management Based On Departure Pressure

Earnings management as the inevitable product of the development of the capital market, currently listed companies is a universal phenomenon, immature market economy, coupled with the companies were ST, the delisting of the pressure forcing companies to have a more intense incentives to manage earnings. The earnings management is not just to help enterprises whitewash financial statements so simple, brings enterprise information distortion, all businesses will contain user information, including investors have a direct impact. In order to make the investment environment more favorable corporate credibility of the information to better meet the needs of the users, the phenomenon of earnings management, conduct and contact with various economic activities become the focus of the study of Chinese and foreign scholars, but the pressure for companies delisting case Study identification of earnings management is obviously inadequate.Papers related literature researches earnings management through case study method to ST Changling Company as a case study, the first to build mean reversion model and Z-score model to identify the combination of earnings management analysis framework. Next to the actual operation, carried out to identify its earnings management behavior over the years, the interpretation of earnings management methods and tools trends. Final draw conclusions and make recommendations. The purpose is to provide a reference for the identification of other corporate earnings management.In order to achieve the purpose of maintaining an orderly development of the socialist market economy in China.