Loss Of Listed Company Earning Mangement Behavior Research

With the constant improvement of the stock market system, the negative impact oflosses on listed companies is getting worse. In orde to eliminate the negative impact oflosses and the ST system caused to the company, and keep the listed qualication, so seniormagement of mismanagement of losses of the company may use the following mannerachieve profitability:change in acounting polices and accounting estimates, related partytransactions, debt restructing, etc.Thus loss of the listed companies to avoid specialtreatment as well as the negative impact of loss to the company. In addition, because of ourcountry’s accounting system is not perfect, as well as a part of listed company in China isrestructured from state-owned enterprises under the special historical background,providing the conditions and possible to the listed companies archieveing profitability byall means. And the earnings management will directly affect the enterprise’s financialreport earnings information and the actual operating conditions inconsistent, leading to theusers of accounting information to make "irrational" decision, resulting in damage to theinterests of investors. Therefore, earnings management is China’s securities marketproblem.On the basis of previous research, first select the Shenzhen listed companies as theobject of study, to prove whether loss companies have earnings management behavior.Second choice55companies in Shenzhen for the Sample Firms, decomposition of profitsin2012, by using regression model analysis the form item increase impact on net profitincrease, to prove that the main way that loss of company archieve profitability.Thirdaccording to the accounting standards for in-depth analysis of the main ways and problemsof earnings management of listed companies. Finally according to the empiricalconclusions and the existing problems and puts forward the governance of the listedcompany earnings management advice.