Research On Earnings Management Of Enterprises From The Perspective Of Self-interested Performance Attribution

In the annual report of listed companies,the performance information includes two aspects: one is the profit information with the profit statement as the main body,expressed as financial information;Second,the performance attribution in "management discussion and analysis" is manifested as non-financial information.Earnings management based on accounting profit and self-interested performance attribution based on non-financial information are common behaviors.Earnings management can cause data changes,and performance attribution is the explanation of data changes,so the two are closely related.Based on the literature review to identify self-interesting performance attribution and earnings management motivation and characteristics as well as the relationship between the two,* ST mansion work,for example,the enterprise since the performance attribution behavior in nature,found that the attribution of hidden behind the use of accounting policy choice,government subsidies,selling major assets,earnings management behavior,suggests that enterprises exist from a sexual performance attribution and earnings management behavior,and the close ties between.*STxiagong earnings management to make the enterprise return to profit in the short term to get rid of the risk of suspension of listing,but in the long term the enterprise's operation has not been improved,and even because of the excessive earnings management of *STxiagong selling a large number of assets leads to insolvency in the next year into the restructuring process.Enterprises are also questioned by stock exchanges for self-interested performance attribution behavior,which damages the corporate image.Based on this,this paper puts forward three Suggestions: the first is to improve the non-recurring profit and loss,government subsidies,delisting system related laws and regulations and guidelines,reduce earnings management behavior;The second is to attach importance to the linguistic information in financial statements,so as to improve managers' understanding of the importance of objective attribution of performance and investors' attention to the linguistic information.The third is to strengthen internal and external supervision and management,improve the quality of enterprise performance information.