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A Study on Substantial Cases of Profit Management Accounting Supervision in Stock Market

Author: DengYongQin
Tutor: LiuDongRong
School: Central South University
Course: Management Science and Engineering
Keywords: Listed Company Surplus Management Accounting Standard Substantial Cases Study
CLC: F832.51
Type: PhD thesis
Year: 2008
Downloads: 1425
Quote: 4
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Abstract


Accounting supervision in stock market plays a very important role in protesting inventors’ profits, guaranteeing a fair, efficient, and transparent marketing, and ensuring the true, accurate, complete, and prompt accounting information. As for China’s stock market, the major part of accounting supervision is surplus management mainly by the way of accounting principles. The thesis makes a study on the substantial cases about the contract features of the listed companies that may undergoes surplus management in terms of accounting election, accounting estimate, as well as accounting profession judgment and their combination as well. Based on the series of important conclusion drawn form the study, it puts forward some policy proposals to advance the accounting supervision, especially to the accounting standards in the stock market of China.According to a large pile of relevant documents, the thesis traces back to the origin to sort out the developing threads of accounting supervision theories, and points out those applied in the economic theories that are derived from property rights theories and political activities are the theoretical foundation of directing accounting supervision of stock market. Afterwards, it starts from China’s operating accounting supervision system to define its objective, subject and object, as well as methods, reveals its peculiarities different from those of western countries. And then, it gives a theoretical analysis on the contract features of listed companies that may have surplus management. After that, according to the reality of China, it revises the profits-sharing plans hypothesis, debt-to-equity ratio hypothesis, and scale hypothesis. The thesis withdraws some specimens from Chinese listed companies, previous to the operation of the new accounting standards system in 2005 to set up a test for linear trend model, which proves that by the marked level 0.05, there is no distinctive linear relation people generally thought between China’s listed companies’ frequency of stock dispatcher and simplification degree of stock delivery valuation method. Also, the establishment of logistic regression model proves that the choice of stock delivery valuation methods doesn’t vary greatly by political affairs and cost of contract, while the establishment of multiple linear regression model bears out that there is a statistics significan ce between accounting evaluation, accounting profession judgment from listed companies’ non-circulating assets value depreciation and reflux and the scale of major business income and the relation of high and low ratio of debt to equity. Yet, there is no statistic significance between the relationship of the publication of interest encouraging plan and company establishment date.The above research results show that for the reason of space limitation to make a profit management via accounting election, the number will be large if the surplus management must be taken by the listed companies. On the other hand, it is less likely to take the way because a series of strict supervision rules have been carried out to the variation of accounting election. However, when necessary, it is mostly possible to manage surplus even to control profits wantonly by accounting estimate and accounting profession judgment for their space is too large to supervise. The acceptance of the result certainly needs a further inspection to other accounting election, accounting estimate, accounting profession judgment. So, we should reinforce theoretical study, lay down more scientific, international- level accounting standards to set up a mutual interacted, mutual advanced with times, equivalently efficient accounting standards and socialism marketing economy system, particularly, we must standardize the accounting estimate and accounting profession judgment by further study on the actual setting of relevant trade and items to make stricter rules. Therefore, the government management and supervision to stock market will be consolidated, the public and companies’ profits will be protested, the level of our policy of opening to outside will be raised.

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CLC: > Economic > Fiscal, monetary > Finance, banking > China's financial,banking > Financial market
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