The Research On The Influence Of Earnings Management On The Enterprise Environment Information Disclosure

Environmental accounting research become a hot research topic in the field of accounting, as a result of that the environmental problems are becoming increasingly serious. Our government had relevant environmental laws and regulations. At present, the domestic accounting scholars mainly study the present situation of the environmental accounting information disclosure and its influencing factors. More and more enterprises disclosure environment accounting information, with the government’s emphasis on environmental issues. But, the present situation of disclosure of the environmental accounting is not optimistic, and uneven in all enterprises. Moreover, the purpose of the disclosure of environmental accounting information is not clear. The main factors influencing the environmental accounting information disclosure are enterprise scale, profitability, equity structure, government regulation, etc. This paper analysis the effect of earnings management to the disclosure of environmental accounting information from the perspective of earnings management, based on the petrochemical data of listed companies.Firstly, this paper expounds the basic theory of earnings management and environmental accounting information disclosure. Secondly, this paper analyzes the present situation of the earnings management and the environmental accounting information disclosure of listed companies in our country, to find that companies have the purpose of the pursuit of interests under the disclosure. And, analyzes the influence of earnings management on environmental accounting information disclosure on the basis of the analysis of the situation. Then, assume that earnings management affect the environmental accounting information disclosure and make empirical analysis. The conclusion is that earnings management is positively related to the environmental accounting information disclosure, earnings management affects the enterprise environment accounting information disclosure. The conclusion reflects the accounting information disclosure of listed companies in our country have the purpose of the pursuit of interests, and the disclosure lost the true meaning. Finally, put forward measures and suggestions to improve the environmental accounting information disclosure.The research has certain theoretical significance and practical significance. It provides certain theory evidence for the environmental accounting information disclosure and enriches the research field of environmental accounting information. And, can reveal the interests behind the enterprise environment accounting information disclosure, help identify and supervise the environment accounting information disclosure.