A Study Of The Earnings Management Of Commercial Banks

Listed commercial banks play an important role in China's capital market.how to effectively regulate and supervise the operation of listed commercial banks is one of the important topics in the current research of commercial banks.In recent years,earnings management behaviors of listed commercial banks in our country have emerged one after another.studying the motivation and influencing factors of earnings management of commercial banks is of great theoretical and practical significance to standardize the management of banks.Through literature review,case analysis,theoretical analysis and regression analysis,this paper analyzes the motives and influencing factors of earnings management of 16 listed commercial banks in China from 2012 to 2016,including China Minsheng Bank.The research of this paper shows that on the one hand,listed commercial banks in our country have serious earnings management behaviors,and the problem of earnings management of China Minsheng Bank is relatively obvious.the motivation of commercial banks to carry out earnings management is to smooth the earnings and reduce the negative impact brought by large fluctuations in earnings.On the other hand,in all the factors which influence the earnings management of commercial Banks listed,executive compensation,return on net assets and the fair value of positive earnings management behavior will encourage Banks to changes in the higher surplus,while executives change could prompt Banks to negative earnings management behavior to trim the surplus,aiming at the existing problem of surplus management of China Minsheng Bank advice.