Research On Earnings Management Behavior Of Zhongke Cloud Network

Earnings management is the enterprise management authorities in the pursuit of private interests and the enterprise benefit maximization, within the scope of the relevant laws and regulations, the system allows, taking the advantage of the manipulation of accounting control means the legal act of accounting data. Earnings management can lead to a two-way behavior as a result, at the same time of achieving management authorities can also cause a drop in the quality of accounting information.By choosing zhongke cloud network as a case study, using literature research, statistical analysis on the company's earnings management behavior motive, means and consequences such as in-depth analysis. Cloud network of the division in the results of the study showed that there is a certain degree of earnings management behavior, the company through the accounting policies and accounting estimate change and adjustment method such as revenue recognition moment adjustment surplus. Combined with annual reports and website information disclosure, we found that the surplus management motivation contains turnround the annual profits to maintain good company image, avoid the risk of suspension of listed company, the management personal interests drive, corporate debt contract requirements, etc.First introduced the research background of earnings management and the concept, based on the earnings management related theory, analysis of the division in cloud network earnings management behavior, using statistical analysis, case analysis, comparative analysis of surplus management affect zhongke cloud network. The motivation of earnings management are summarized based on the above analysis, means and economic consequences. Finally based on the division in cloud network earnings management behavior research conclusions and implications.