An Empirical Analysis Of The Impact Of Quality Of Information Disclosure On Earnings Management Of China's Listed Companies

At present,the phenomenon of widespread abuse of earnings management of listed companies.Enterprise management through earnings management and manipulation of corporate financial statements and other relevant information,make the enterprise information disclosure cannot effectively and objectively reflect the company's financial position,operating status,etc.,which may affect the judgment of external information users,the wrong orientation effects on the investors to make decisions.Boosting the quality of information disclosure in listed companies can sharply cut its earnings management space,to curb earnings management behavior,make the enterprise disclosure of relevant information to real,objectively reflect the operating performance of enterprises and relevant financial information,help the investors to avoid risk.At present,the relevant laws and regulations of China's securities market is not perfect,some of the listed companies have the opportunity to non-standard disclosure of information to cover their earnings management behavior.To reduce the occurrence of such behavior,relevant regulatory agencies and departments in China has established and improve the information disclosure system of listed companies,the increasing supervison of information disclosure of listed companies leads to the significantly increased of the quality of information disclosure in China.So,study the influence of the information disclosure quality on earnings management,and based on the actual situation of listed companies in our country,put forward measures and Suggestions to improve the quality of the disclosure of information,has important significance in helping investors avoid risk,regularizing earnings management behavior,guarantee stability of the securities market.Earnings management and the relationship between the information disclosure has been the focus by scholars,this paper selects 2013 to 2015 companies of China's Shenzhen stock exchange as sample,based on the related theories and studies of other scholars,assumes that the quality of information disclosure and there is a negative correlation relationship between earnings management and earnings management indicators,calculated by using the modified Jones model to analysis the statistics of earning management,inspection to make assumptions,to explore the Impact of Quality of Information Disclosure on Earnings Management...