Study On The Relationship Between Earnings Management And Tax Report Listed The CSI 300 Index Constituent Stocks

Since the accounting standards in twentieth Century in the United States after 30 s,for research,the controversy has never stopped,accounting standards provide text and according to the specification for measuring the business activities,a variety of related theory in development.For the research of income tax,because of its close relationship with the enterprise,it is particularly important.For the income tax theory in the end is to choose the revenue expense view or asset liability view,domestic and foreign scholars carried out many research results are biased in favor of asset liability view,but also pointed out that the revenue expense view application in specific standards widely.For the research of income tax and earnings management,it is the opportunity to explain the earnings management from the perspective of tax,the manipulation of non taxable items,and so on.This paper is mainly about the CSI 300 Index stocks of the deferred income tax structure to be analyzed,and associated with the earnings management.The article structure first introduced the related literature,including the domestic and foreign income tax development process,the deferred income tax and earnings management related literature,summarizes the domestic and foreign research results.Then explain the theoretical basis,the income tax accounting theory review and comparison,for the post text lay the theoretical foundation.Then select the Shanghai and Shenzhen 300 index in 235 companies,from the overall analysis of 2010 to 2014 deferred income tax assets and liabilities of the specific composition,the use of listed companies to do a presentation to understand.Finally,the 2010 to 2014 annual loss of enterprise income tax expense is divided into two categories according to the positive and negative numbers,compare their different points,and according to the conclusion of the case and the earnings management discussion.General enterprises will use the income to adjust the surplus,but after income tax filtering,the effect has been weakened.Deferred income tax is not the problem,and it is not impairment of assets,investment income,operating income and other subjects is focused.In April 2016,the Association for the risk of weak earnings turnaround companiesmay be interviewed firms,suggesting that the attention of enterprises accounting estimates not reasonable,and we found that these companies use the deferred income tax break transfers occur more often,so this paper use case discussions,the results show that the enterprise will often multiple the project uses the deferred income tax also has an effect on the net profit,which is not only a project.Finally,according to the results of the case analysis,the paper puts forward its own proposals for the disclosure of deferred income tax.