The Research On Earnings Management Of China’s Listed And Unlisted Commercial Banks

At present,with the rapid development of economy,earnings management is also used by more and more enterprises.As the backbone of China’s national economy,the earnings management of commercial banks has increasingly become a research hotspot of scholars at home and abroad.In recent years,the complexity of credit risk management and control of banks in China is increasing day by day.Financial supervision departments also take a series of measures to ensure the stable operation of commercial banks.However,the level of loan loss provision of commercial banks will be affected to a certain extent by the subjective consciousness of management.Therefore,this paper discusses earnings management from the two aspects of loan loss provision and signal transmission,which is particularly important for regulators and stakeholders.This paper first outlines the research background and significance of this article.By searching and reading a large number of domestic and foreign literatures,it first introduces the definition of earnings management,combs the domestic and foreign literature on the motivation and means of earnings management,loan loss preparation and the relationship between earnings management and signal transmission,and so on.On this basis,it makes a further improvement on the nature of earnings management.The summary and analysis of step by step.Secondly,the sample of this study is a large number of data of 162 commercial banks in China.Eight variables including non-performing loan rate are defined,and a multiple regression model is constructed.The empirical results are analyzed by descriptive statistics and correlation analysis using RATS measurement software.In addition,the commercial banks are divided into listed commercial banks and non-listed commercial banks for grouping regression,comparative analysis and corresponding conclusions.Through analysis,this paper finds that the calculation of loan loss reserve of Chinese commercial banks is influenced by obvious earnings management motivation and negative signal transmission,and listed commercial banks are more affected by earnings management motivation,while non-listed commercial banks are more affected by negative signal transmission.Finally,according to the research conclusion,this paper puts forward some suggestions from the perspective of financial regulators,commercial banks and market investors,and at the end of this paper,it explains the limitations of this paper and the prospects for future research.