Earnings Management Of Companies Financial Information Impact Of Quality

Earnings management can be divided accrual earnings management and real earnings management categories, accrued earnings management is in the process of accounting information through the use of accounting standards in order to conceal its true operating performance behavior; and real earnings management is through change the time or business investment and financing arrangements to influence the behavior of accounting profit. Earnings management can be described as voluminous empirical research, but almost all of the domestic literature research accrual earnings management, and real and accrued comparative study of earnings management is very inadequate.Earnings management of both internal information transfer signal for investors but also damage the interests of investors transfer motivation opportunistic motives,in theory, the former can increase the value relevance of accounting information,which can damage the value relevance of accounting information. The new accounting standards promulgated since 2007 from giving preparers of financial statements with more choices and professional judgment of space, but also limits the number of opportunistic earnings management, which makes a number of listed companies rely solely on accrual earnings management can not achieve the expected surplus, must by means of real earnings management, the implementation of the new accounting standards, real earnings management in the end what is the role of the issues of concern.Based on the above considerations, the main content of this paper is to study after the implementation of the new accounting standards were studied real earnings management and accrued earnings management levels and their relationship to the quality of financial statements. Focuses on two issues: 1, the new accounting standards of listed companies the existence of real earnings management;choose two types of earnings management of listed companies has motivated verified; 2, real earnings management earnings management and quality financialinformation and accruals How relationsThis paper is divided into seven chapters. The first chapter briefly introduces the research background, research questions, research methods and possible innovation.chapter is literature review, earnings management respectively real existence,degree and frequency of earnings management, earnings management and stock pricing theory and literature to do a review.The third chapter is the assumption derivation part analyzes the real earnings management activities and their impact on the basis of the company’s financial report on the establishment of a hypothesis of the existence of real earnings management.The fourth chapter introduces the relevant varibles methods and models empirical research to establish two-part process.The fifth chapter is the empirical section, verify the two special motivation(insurance earnings, growth) the company’s earnings management behavior exist,the empirical results of which insurance companies profit motive is more significant.Chapter VI empirical focus on the relationship between earnings management and the quality of financial information between the empirical results show that after the implementation of the new accounting standard accrual earnings management and the quality of financial information was a significant negative correlation,indicating that the new accounting standards did not effectively inhibit companies use accrual earnings management, real management and quality financial information presented herein corresponds to a positive correlation between earnings,this result indicates that the market is not only concerned about the real earnings management, but also shows the listed companies with real earnings management is no longer just for profit control, more is to deliver a positive message to the market enterprise, showing confidence in the management of the company’s future performance, real earnings management to achieve more signal transfer signals.Chapter VII of the conclusions of this study; policy recommendations, defects and future research directions are summarized, mainly on the role of the full text of the summary.