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Empirical Research on Earnings Management of Chinese Listed Companies

Author: WangRuiLi
Tutor: ShangGuanMing
School: Shaanxi University of Science and Technology
Course: Accounting
Keywords: earnings management motivation and tools asset evaluation preference analysis
CLC: F275
Type: Master's thesis
Year: 2012
Downloads: 818
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In China, with the rapid development of capital markets and the increasingin the number of listed companies,the stock market has become an importantplatform for economy and the best allocation of resources, however, there arenumerous examples about distortion of accounting information by the way ofearnings management,even some companies were suffered from regulatoryauthorities.The impact to the stock market is getting bigger and bigger,which iscaused by the problem of earnings management.If not do it properly,it wilbecome a serious hazard for development of society and economy,in particular,for the development of securities market in china.Therefore,it is necessary tomake in-depth discussion of earnings management question.Earnings management is promoted obviously to relevant laws,regulationsand corporate accounting standards,radically it is reduced the surplus of fraudand the distortion of accounting information,also it is improved the control ofcompanies.In addition,with the study of earnings management tools,it makesregulatory agencies to set the appropriate regulatory procedures and methods,todiscover violations in a timely and standardize earnings management behavior.Italso promotes a stable and orderly development of securities market.This article is built on the research of previous earnings management byusing the method of normative and empirical research.The first part is currentlythe earnings management which leads to the significance of the topic of thisarticle and elaborates the status at home and abroad,and gives the research offramework and content.The second and third parts are which built a surplusmanagement theoretic system,it makes a theoretical analysis of the choice ofearnings management motivation and tools.The fourth part is the focus of thisarticle,it based on a new trend about listed companies of earnings management inChina,which will regulate research conclusions by constructing model ofempirical research of their choice;then it classfied the same kind of preference todiscover the regularities. The fifth part is based on the above which put forward countermeasrues and make some suggestions for the earnings management oflisted companies in China.The results show that,even though there are many methods which are basedon motivions of management earnings, including: changing in accounting policyand estimate, the provision of asset impairment, the fair value, the condition ofincome and expense, also it includes the related transactions,debt restructuringand asset restructuring,the way of asset assessment, the measurement of financialinstruments, as well as the support of local government, with the development ofeconomy and society, the value of the assets is in the changing of its process, asone of the main factors which is affected the earnings management-Assetassessment, it is a new tool in listed companies,not only associates to ouraccounting standards and regulatory policies,but also to enhance professionalquality and level of corporate governance.It selects85listed companies of whichassets evaluation report are published in2010,we finds that the assessment of thedebt-equity and fixed assets are the focus of its manipulation.About the selectionbias in terms of earnings management, we select the listed companies of realestate from2007to2010,and find that the issue shares of listed companies,thedelisted listed companies as well as the issue with emphasis on matters inparagraph unqualified audit opinion on the listed companies which prefer tonon-operating revenue(expense),but the impairment of assets for the profitabilityof listed companies.

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