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

Author: ZhangWenJing
Tutor: MaoXiaZuo
School: Capital University of Economics
Course: Accounting
Keywords: New Accounting Standards Earnings Management Financial crisis
CLC: F275
Type: Master's thesis
Year: 2010
Downloads: 1223
Quote: 4
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Abstract


Earnings management , enterprise management authorities elastic space through the use of accounting standards , amendments to accounting earnings to impact convey information , and ultimately the behavior to achieve their own purposes . This paper aims at the combination of normative and empirical analysis methods to analyze the impact of the new accounting standards on earnings management . Firstly, by combing the literature , analysis of the definition of earnings management , this article earnings management more agree with this view of the legal acts . Then analyzed and listed corporate earnings management motivation and analysis from an economic , Auditing and psychological point of view , the reason for the existence of the earnings management . In the third part of this article focuses on the relationship of setting accounting standards and earnings management game draw Accounting Standards is not to generate earnings management \The fourth section explains the changes in the new accounting standards , classification listed inhibition of these changes on earnings management or contributing role . The fifth part of new accounting standards through on empirical research conclusion of the listed companies to manage earnings , respectively, from the debt restructuring , asset impairment , shares to pay the aspects of the use of the illustration shows the old and new guidelines on corporate earnings , revealing of how businesses can use the new standards to the extent of earnings management . Finally, the financial crisis has revealed the problem , and put forward policy recommendations .

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