Research On Relationship Between Earnings Management Of Listed Companies And The Quality Of Accounting Surplus Information

Accounting earnings information quality requirements reflect enterprise surplus situation, it helps investors to make investment decisions. To compare the quality of the accounting surplus information truthfully reflect the enterprise business performance, predict enterprise future development prospect. But at present our country accounting earnings information quality is low, which leads to the low quality of accounting surplus information of the main reason is that most of the enterprises with the excessive earnings management methods. Artificially adjust the excessive earnings management refers to the enterprise management behavior of accounting surplus, the enterprise management in order to meet the demand of investors profit at the same time for their own benefit, but in the process, it reduces the quality of accounting surplus information and ignores the future development of the enterprise, ultimately harms the interests of stakeholders, it caused great harm to the development of capital market. So for the relationship between earnings management and the information quality of accounting surplus study is very necessary, research about the relation between the two has important theoretical and practical significance.Paper adopts the method of combining normative analysis and empirical analysis, both at home and abroad about the research on earnings management and the information quality of accounting surplus are analyzed and summarized, on the basis, it elaborates earnings management and the relevant theories of accounting earnings information quality, the principal-agent theory, asymmetric information theory, contract theory and the theory of cost-benefit analysis, theoretical analysis guids the analysis of earnings management and accounting earnings information quality, it analys China’s surplus management and the present situation of the quality of accounting earnings information, the relationship between earnings management and the information quality of accounting surplus are analyzed. Thesis select manufacturing companies as the sample data of listed companies. through the empirical study on earnings management and accounting surplus information quality, the relationship between earnings management and the quality of the accounting surplus information related analysis, and according to the results of the analysis, combined with the current capital market development in China, put forward standardize earnings management to improve the quality of the accounting surplus information policy.