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Earnings management of listed companies in China fair accounting earnings quality of the information

Author: ChenWu
Tutor: LiuJinXiong
School: Huaqiao University
Course: Accounting
Keywords: Fair earnings management Non - fair earnings management Audit opinion Accounting earnings quality of the information
CLC: F276.6;F224
Type: Master's thesis
Year: 2011
Downloads: 71
Quote: 0
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In recent years, the earnings management increasingly attracted wide attention at home and abroad. Intuitive judgment and existing research conclusions have been confirmed by Chinese listed companies also exists the widespread phenomenon of earnings management, but the downside of earnings management almost makes earnings management has also become synonymous with distortion or false information in people's attitudes. However, China's stock market has been booming, has gradually tend to reason from the initial news City market, faster reaction speed of the published information. And the listing of the company's accounting earnings numbers have high information content, thereby affecting its stock price. On the other hand, investors are also increasingly With a variety of valuable information to the investment decision-making. These are our see favorable earnings management. Therefore, we start with the objective conditions of endogenous motivation to understand the root cause of the non-fair earnings management from the re-understanding of the extent of earnings management to evaluate existing misconceptions, this error is that there is no earnings management into fair and non-fair earnings management. Then, from the original intention of China's accounting standards setting, within vivid to interpret the meaning of fair earnings management, based on the audit sufficient independence and professional competence to explore with the audit opinion as a criterion for distinguishing the surplus into fair and non-fair earnings management, and to explore the theoretical and empirical rationality. Then, from the basic problem of the theory of financial accounting and decision-useful information to learn two angles analysis effectively market on fair and non-fair earnings management has a different reaction, fair and non-fair surplus earnings response coefficients to examine differences in the quality of the management accounting earnings information. Evidence to the manufacturing industries of Shanghai and Shenzhen in 2009 as a research object, after screening, the sample of 102 companies, including: fair earnings management sample 82 non-fair earnings management sample 30. Then, using the linear regression model with non-parametric test two methods to conduct empirical research, the main conclusions: (1) the information content of accounting earnings of listed companies in China; (2) if the company uses the fair earnings management higher quality of the information in the accounting surplus accounting earnings quality of the information on the higher and lower accounting earnings quality of the information, if the company uses non-fair earnings management, and fairness earnings management than non-fair earnings management company ; (3) if the company uses a non-fair earnings management, the quality of the information of the extent of earnings management and accounting earnings negatively correlated.

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CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
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