| As an important "report form beauty tool",Earnings management has been widely used by domestic and foreign enterprises,which makes earnings management become an important area of accounting research.Combining with the change of the external environment of the industry and the internal operation of the enterprise,we can better identify and judge the means for the enterprise to carry out earnings management,speculate the motivation for the enterprise to carry out earnings management,and then analyze the causes of the enterprise earnings management,it can provide the basis for perfecting the operation of capital market and formulating accounting standards.Therefore,in theory and practice,earnings management research is very necessary.The annual net profit of the listed company of TZ in 2013 to 2018 remained at an overall level of thirty million.However,the data of 2016 showed abnormal fluctuations,resulting in a huge loss of 1.9 billion yuan,considering the double pressure of the heavy machinery industry and the Securities and futures commission’s delisting regulation,it is considered that it has strong motivation of earnings management.Therefore,this paper takes the listed company of Tz as the research object and analyzes its earnings management behavior.Firstly,the research status at home and abroad is reviewed,and the related concepts and theories are briefly expounded in order to establish the Research Foundation.Secondly,according to the financial and non-financial data of TZ listed companies,to identify the means and motives of earnings management based on the overall operating conditions of the industry,and to verify the existence and extent of earnings management with the full accrual profit model,then it analyzes the long-term and short-term impact on the company,and finally puts forward corresponding suggestions for TZ listed company,Supervision Department and external information users.The results show that the listed companies of TZ do have earnings management behavior under the total accrued profit model,its financial reports in 2015 and 2016 were manipulated by means of government subsidies,changes in accounting estimates and impairment of assets Under the background of the current capital market and accounting standards,earnings management can not be eliminated for the time being,and should be compressed as much as possible through the joint efforts of listed companies themselves,regulators,external information users and other parties,improve the accuracy of financial reporting. |
PDF Full Text Request