Research On The Quality Of Accounting Earnings Of Listed Companies

Accounting earnings is one of the most important data in accounting statements, it is not only the assessment of enterprise managers management effect is an important reference index, securities regulators is regulated in the market and the important condition of delisting of listed companies, and report information users determine enterprise economic value and important basis to make relevant decisions. From the point of the research results of scholars at home and abroad, the cause of false accounting profits of listed companies mainly has the following:to be eligible for listed companies to improve share issue price; To avoid losses for three consecutive years and was forced to retreat city; Enterprise managers landscaping business performance for its own interests. Based on the above motivations, profit manipulation methods emerge in endlessly. It is necessary to appraise the accounting earnings quality of listed companies, to find out the problems existing in the quality of accounting earnings and to explore the governance countermeasure.First of all, the paper reviews and summarizes the domestic and international relevant research results of accounting earnings quality. Secondly, the paper introduces the meaning of accounting earnings quality, characteristics, the present stage our country main problems of accounting earnings quality of listed companies and its influence factors. Again, with the capital preservation theory, stakeholder theory, principal-agent theory and quality management theory as the support, choose the Shanghai a-share listed companies from2010to2012of the relevant financial data as the research object, through the empirical study analyze listed companies accounting earnings quality evaluation system. Finally based on the results of the analysis on how to improve the accounting earnings quality of listed companies, the paper put forward some suggestions such as continue to improve the accounting standards, persistent profitability of cultivation, strengthen the evaluation of accounting earnings quality, strengthen the supervision of certified public accountants and other advice. Analysis of accounting earnings quality of listed companies is not only help to improve the government efficiency and effectiveness of accounting supervision, make up for the inherent defect of accrual manufacturing, but also provide more clear basis for the decision of investors.