Researh On The Impact Of Earnings Management Behavior To Cost Stickness

Social economy has grown,the cost point of view of the theory of the state has been unable to give the business process of changes in the cost to make a reasonable explanation,forcing people with a fresh perspective of our understanding of the theoretical knowledge of management accounting and economics in existence for a long time with a new perspective to understand the cost of changing the law.Anderson(2003) first noted the presence in the academic fees viscous,Anderson’s discovery enables financial accounting and management accounting is connected back to cost management helped to a large extent of research.Our special conditions,managers of listed companies in order to avoid a loss,stabilize the share price,or pay their own performance,will have higher incentives to manage earnings.Managers can accruals earnings management activities or real means of selecting appropriate accounting policies or change important business decisions to achieve beneficial to the company or its financial results.In recent years,quality of earnings of listed companies’ financial reporting has been a great concern,mainly because of the gradual improvement and deepening of China’s relevant laws and the modern enterprise system,people found more earnings manipulation problem.Thus,the behavior of both the root causes of earnings management and viscous costs incurred are managers,this paper aims to ascertain the cost of earnings management behavior and viscosity in the end what kind of relationship exists,earnings management means different tack would cost to produce what implications for users of financial statements better understand the enterprise’s financial information to help.In this paper,research methods normative and empirical research combining the existing literature on the cost of the viscous study systematically combing and comments,and based on this analysis,this paper deduced hypotheses and conduct further research.Select Year 2007-2014 manufacturing listed companies as samples,through incentives to manage earnings,earnings management influence of objects and means of earnings management fees viscous found,(1) Effect of different incentives to manage earnings in different directions to the cost viscous,downward earnings management motivation of enterprise,the high cost of viscosity degree,upward earnings management motivation business costs are lower viscosity level.(2) the extent of the cost of sales expenses viscous behavior of earnings management is lower than the cost of the degree of viscosity and administrative expenses of earnings management behavior,This shows that different target earnings management costs are also different degree of viscosity.(3) Earnings management means there are many,most scholars believe that the accruals and earnings management is the manager’s activities common main earnings management tools,we found that accruals earnings management and expenses related to forward sticky,real activity earnings management and cost-viscous negative correlation.