An Empirical Study On The Influence Of Listing Corporation Management Features On Earnings Management Mode Choice

With the development of the national economy, people pay more attentiontocorporate earnings management. Moreover, the management of the enterprise is themost direct impact on corporate earnings. Therefore, the management to take theearnings management is particularly important. At the same time, China’s securitiesmarket, a series of financial reporting information distortion events, most of themrelated to the company’s management, so the characteristics of earnings management oflisted companies management has a very important significance.In this paper, a theoretical analysis and empirical analysis method of combiningearnings management of listed companies from the new perspective of corporatemanagement. The text is divided into five parts: The first part mainly elaboratedbackground significance of this study, and innovation of this paper points and researchmethods; overview of the second part of the management features and earningsmanagement, management areas to define, and then expounded the theoretical basis ofearnings management, which leads to the concept of earnings management; third part ofthe hypothesized relationship between earnings management and research managementfeatures. Management of the stake, the management of the average annual salary of thechairman of the board and general manager combination of earnings management,management of male proportion; fourth part of the empirical analysis to the ShanghaiStock Exchange, nearly three a shares of the year as the object of study, the use ofregression analysis method to verify the impact of China’s listed companiesmanagement characteristics of earnings management; The fifth part for the abovefindings are summarized, and pointed out that the article the limitations of the study.