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The Effects of the New Accounting Standards on Earrings Management of Listed Firms

Author: ZhangXiaoQiang
Tutor: ChenGuoHui
School: Dongbei University of Finance
Course: Accounting
Keywords: The New Accounting Standards Earnings Management Discretionary Accrual
CLC: F275
Type: Master's thesis
Year: 2010
Downloads: 316
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Abstract


For earnings management research, scholars have made many achievements. On February 15,2006, the Chinese Ministry of Finance issued the new Accounting Standards for Business Enterprises. The new Accounting Standards become mandatory for listed companies since 1 January 2007. The implementation of new accounting standards provided the opportunity to study the earrings management Of the loss firms succeed to turn profit and the failed. This article take the earnings management as the starting point, has launched the research to the new accounting standards implementation’s effect.In this paper,2003-2008 A-share market losses in China listed companies as the research object, with its losses in the second year is the standard, will be divided into the loss firms succeed to turn profit and the failed, each of the two groups of samples before and after implementation of the new accounting standards(2004-2009) of the earnings management issues. In this paper, the modified Jones model on the company’s handling of the sample should be calculated to measure discretionary accrual. Discretionary accrual is used to measure the direction and extent of earnings management. The results show that: no matter during the implementation of the new accounting standards (2007-2009) or during the implementation of the old accounting standards (2004-2006), the discretionary accruals of the loss firms succeed to turn profit is significantly positive; the discretionary accruals of the loss firms succeed to turn profit is significantly negative, indicating that both of the accounting standards have failed to put an end to the earrings management behavior of the samples. In order to clear the effects of the new accounting standards on earrings management of listed firms, we build a regression model by adding some control variables. The results of the regression show that the sample’s discretionary accrual is significantly negatively with the dummy variable CAS(CAS is a dummy variable which takes the value of one if the observation is after the implementation of new accounting standards, and zero otherwise.), indicating that the implementation of new accounting standards are likely to contribute to inhibit the earrings management of the samples.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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