Dissertation > Excellent graduate degree dissertation topics show

Empirical Research on Earnings Management of Chinese Listed Companies

Author: WangRuiLi
Tutor: ShangGuanMing
School: Shaanxi University of Science and Technology
Course: Accounting
Keywords: earnings management motivation and tools asset evaluation preference analysis
CLC: F275
Type: Master's thesis
Year: 2012
Downloads: 818
Quote: 0
Read: Download Dissertation

Abstract


In China, with the rapid development of capital markets and the increasingin the number of listed companies,the stock market has become an importantplatform for economy and the best allocation of resources, however, there arenumerous examples about distortion of accounting information by the way ofearnings management,even some companies were suffered from regulatoryauthorities.The impact to the stock market is getting bigger and bigger,which iscaused by the problem of earnings management.If not do it properly,it wilbecome a serious hazard for development of society and economy,in particular,for the development of securities market in china.Therefore,it is necessary tomake in-depth discussion of earnings management question.Earnings management is promoted obviously to relevant laws,regulationsand corporate accounting standards,radically it is reduced the surplus of fraudand the distortion of accounting information,also it is improved the control ofcompanies.In addition,with the study of earnings management tools,it makesregulatory agencies to set the appropriate regulatory procedures and methods,todiscover violations in a timely and standardize earnings management behavior.Italso promotes a stable and orderly development of securities market.This article is built on the research of previous earnings management byusing the method of normative and empirical research.The first part is currentlythe earnings management which leads to the significance of the topic of thisarticle and elaborates the status at home and abroad,and gives the research offramework and content.The second and third parts are which built a surplusmanagement theoretic system,it makes a theoretical analysis of the choice ofearnings management motivation and tools.The fourth part is the focus of thisarticle,it based on a new trend about listed companies of earnings management inChina,which will regulate research conclusions by constructing model ofempirical research of their choice;then it classfied the same kind of preference todiscover the regularities. The fifth part is based on the above which put forward countermeasrues and make some suggestions for the earnings management oflisted companies in China.The results show that,even though there are many methods which are basedon motivions of management earnings, including: changing in accounting policyand estimate, the provision of asset impairment, the fair value, the condition ofincome and expense, also it includes the related transactions,debt restructuringand asset restructuring,the way of asset assessment, the measurement of financialinstruments, as well as the support of local government, with the development ofeconomy and society, the value of the assets is in the changing of its process, asone of the main factors which is affected the earnings management-Assetassessment, it is a new tool in listed companies,not only associates to ouraccounting standards and regulatory policies,but also to enhance professionalquality and level of corporate governance.It selects85listed companies of whichassets evaluation report are published in2010,we finds that the assessment of thedebt-equity and fixed assets are the focus of its manipulation.About the selectionbias in terms of earnings management, we select the listed companies of realestate from2007to2010,and find that the issue shares of listed companies,thedelisted listed companies as well as the issue with emphasis on matters inparagraph unqualified audit opinion on the listed companies which prefer tonon-operating revenue(expense),but the impairment of assets for the profitabilityof listed companies.

Related Dissertations

  1. Research on the Relationship between Ownership Structure and Earning Management after the Non-tradable Shares Reform,F275
  2. Study on the Relevance Between Top Executive Compensation and Earning Management of Chinese Listed Companies,F276.6;F224
  3. An Empirical Research Between the Governance Structure of Listed Companies and Earnings Management,F224
  4. Research on Economic Consequences of Earnings Management in Continuous Loss of China Listed Companies,F275
  5. The Research on the Relationship between Audit Tenure and Audit Quality,F239.4
  6. The Correlation Studies about Corporate Governance Structure and CPA’S Audit Quality,F276.6;F224
  7. The Earnings Management Means’ Relationship of Listed Companies to Turn into Profit,F275
  8. Study on Earnings Management of the Real Estate Industry Listed Company in China,F293.33
  9. Study on the Earnings Management Based on the Fair Value of Accounting Standards,F233
  10. The Effect of Institutional Environment on Enforcement of Accounting Standards,F233
  11. An Empirical Study on Incentive to Managers and Companies’ Performance Based on Earnings Management,F272;F224
  12. A Research in the Relationship between the Earnings Management and IPO Spread-Pricing,F832.51;F224
  13. Research on the New Accounting Standards to Earnings Management of Listed Companies,F275
  14. Internal Governance、Earnings Management and Audit Opinion,F239.4;F224
  15. A Research in the Effect of the Listed Companies’ Earnings Disclosure Quality on the Cost of Equity and Debt Financing,F832.51
  16. The Correlational Study of between Characteristic of Corporate Governance Structure and Earnings Management of Gem Listed Companies,F275
  17. Study on the Relationship between the Earnings Management and the Stock Market Returns During the Circulation of the Non-tradable Shares,F832.51;F224
  18. Study on the Ways and Degree of Earnings Management of ST Listing Companies in the Terms of the New Accounting Standards,F233
  19. The Effect of Audit Committee on the Quality of Independent Audit: Evidence from Chinese Listed Companies,F239.4
  20. The Research on the Accounting Policy Choice of Financial Assets,F275.2
  21. Changes in corporate financing structure impact on earnings management Relationship,F275

CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
© 2012 www.DissertationTopic.Net  Mobile