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Earnings Management Analysis of Listed Corporation Based on Game Theory

Author: WuXiaoJuan
Tutor: QiuYuLian
School: Wuhan University of Science and Technology
Course: Business management
Keywords: Earnings Management Game Theory The listed company
CLC: F224.32
Type: Master's thesis
Year: 2006
Downloads: 613
Quote: 0
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Abstract


Earnings management has become an inevitable phenomenon with the development of market economy for the insurmountable of accounting information unsymmetrical, the imperfectness of accounting system laws and regulations, as well as the business management authority’s goal for their own benefit maximum. In a certain degree, the earnings management plays a positive role to solve contract rigidity and information communication barrier. But earnings management disobeys the quality of accounting information, and affects the reliability of the accounting information. Especially earnings management is misused by our listed companies, which has caused the accounting information untrue. As to how to guide the listed companies’earnings management, the accountant and economical scholar should put forward the plan as soon as possible.This article concludes that the earnings management phenomenon is inevitable by "the convict dilemma". Then the forms which the listed companies mainly adopted were discussed, and on the method of Game Theory, the theories and realistic factor was analyzed specifically. In view of these influence factors, some solutions were proposed from the game theory angle, to guide the listed companies’earnings management. This article mainly includes six parts: The first part is an introduction, which briefly introduced the background of the topic and the research significance, and outlined the main content of the article.The second part limited the scope of the earnings management, and compared the earnings management, the excessive earnings management with earnings control; moreover, induced the earnings management’s forms which the listed companies generally adopted.The third part analyzed the earnings management on the foundation of introducing the Game Theory, and pointed out that this kind of behavior was an inevitable phenomenon.The fourth part mainly discussed the theory and the realistic factor which affected the earnings management, and carried on the gambling analysis to the related parties. The fifth part borrowed the repetition gambling of Game Theory to guide the earnings management.The sixth part is the conclusion and the forecast, which made a clear and concise summary of this article, and pointed out the innovation and deficiency of this article, and proposed the forecast of the future research.

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CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods > Operations Research in the economy > Game Theory
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