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Study of Earnings Management Based on Listed Companies’ Related Transactions

Author: HuangHe
Tutor: LiRiZuo
School: Dongbei University of Finance
Course: Accounting
Keywords: Listed Company Related Transactions Earnings Management Improvement
CLC: F275
Type: Master's thesis
Year: 2010
Downloads: 318
Quote: 2
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Abstract


In recent years, thanks for the concerted efforts of the government and all parties, the problem that puzzled China’s stock marke for a long time have been resolved. Circulation times are coming, but related research report:the focus problem of the listed parties in the ownership structure, related party transaction and shareholder assembly and its rights issue, compared to the pre-reform stock split is no substantive progress in the use of related transactions,listed parties transaction is still an important earnings management of price manipulation tool. This article mainly study the related transactions from the basic theory, by a case study method of the related parties and related party transactions to define the problem, said:the range of related parties and related party transactions should be expand based on the common control, that’s the extension of its concept. Second, based on the introduction of the relationship of earnings management through affiliated transactions and the relationship between the description of the use of related party transactions, earnings management motives and characteristics. Then ground on the related party transaction means of earnings management has done a detailed description of the final rule with the economic, trade and related transactions.Using Wuliangye Group made a detailed case analysis and related transaction to face regulation on earnings management of some of the recommendations. Analysis of the transaction motive and the means to enable investors to make wise investment decisions based on factors related transactions has been removed and how to establish an effective monitoring mechanism to ensure that related party transactions of listed companies more fair and carried out transparent principles, will regulate the securities market of a long-term task.From the basic theory of the transaction, for different trading instruments and process to analyze the use of related party transactions’ earnings management. I have made a positive exploration of related transactions with a typical case for analysis:define the scope of extension, that the related party transactions should include upstream and downstream industries companies in the definition of related party transactions. The characteristics of the liquor industry demonstrates the use of upstream and downstream affiliate transactions more conducive to the conduct of earnings management. And on this basis, I put forward specific proposals for the regulatory measures, but the research methods and data in a broad degree still exist deficiencies.

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