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The Research on the Influence of the New Accounting Standards to Earnings Management of Listed Companies

Author: QinHuiFang
Tutor: JiangGuiLi
School: Jilin University of Finance and Economics
Course: Accounting
Keywords: New Accounting Standards Listed companies Earnings Management
CLC: F275
Type: Master's thesis
Year: 2010
Downloads: 350
Quote: 1
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Abstract


An important factor in surplus , as an important element of the listed companies' financial information , not only affect the shares of the company's stock market , the additional offering , but also affect the stock price . The perfect backdrop for the continuous development of China 's securities markets , investors are increasingly concerned about the earnings management of listed companies . But many listed companies , such as foreign \distorted the decision-making of investors have also been seriously affected. Therefore , the study of earnings management of listed companies has important theoretical and practical significance . Many factors affect the earnings management of listed companies , this paper focuses from the \Text of five chapters : preamble describes the research background , research status and research content, method and key exploration ; first chapter introduces the theory of earnings management to define the meaning and motivation of earnings management ; second chapter deals with accounting standards and their associated theory ; Chapter Three explores the Status and Assessment of earnings management of listed companies in China , through the analysis of listed company earnings management methods used to provide a realistic basis for the specification of earnings management ; Chapter IV on the basis of the argument in the first three chapters of the specification earnings management measures , emphasizing the normative role of accounting standards on earnings management ; fifth chapter is the concluding part and the limitations of this article .

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