Research On The Influence Of Accounting Standards On Profit Manipulation Of Listed Companies

With the continuous development of the securities market,the number of listed companies is increasing,the listed companies in the securities market to use various means to adjust and manipulate the accounting earnings data is also an endless stream of phenomena.Since January 1,2007,the implementation of the current accounting standards,has played a certain role in containment of the listed companies' means of profit manipulation.But at the same time,due to the incompleteness of accounting standards and lag,profit manipulation of listed companies can not be completely restricted state,and due to adjustment of the specific criteria,profit manipulation of listed companies have a new opportunity.Under this background,the author hopes that we can make some research on the motivation of profit manipulation of the listed companies and the change of manipulation of profits of listed companies since the implementation of 10 years in the current accounting standards.This paper also put forward reasonable suggestions according to the analysis results,and provides practical suggestions to the regulatory authorities to identify the profit manipulation behavior of listed companies and further strengthen the management,and make a modest contribution to the normative behavior of listed companies and the healthy development of the securities market.