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Analysis of the motivation of earnings management of financial assets based on

Author: ChenChangJuan
Tutor: TangLi
School: Chongqing Technology and Business University
Course: Accounting
Keywords: classification of financial assets available for trading financial assets financialassets and earnings management for sale financial assets surplus management
CLC: F275
Type: Master's thesis
Year: 2014
Downloads: 1
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Abstract


With the globalization of the world economy’s deepding,the International FinancialReporting Standards (IFRS) boarded by the international accounting standards board (IASB)is more and more widely used,which is also becoming a national accounting standardsconvergence of objectives.China is one of the IFRS’s convergence, in2006promulgated thenew accounting standards (CAS), which introduced the fair value of financial assets,confirmation, measurement, a new disposal regulations, an important manifestation of tradingfinancial assets and financial assets available for sale is the fair value measurement.As thehistory of fair value measurement is not long in China, Criteria for the two kinds of financialassets has not given the objective standard, lack of clear boundaries, choice of randomness,such as: the quotation and the due date are not fixed asset in the active market, enterprises cannot only divide into trading financial assets,but also classified as available for sale financialassets, related regulations are not clear, leading to the listing Corporation’s management of thetwo kinds of classification of financial assets is subjective, and the trading financial assets’fair value shall be included in profit or loss, affect the enterprise’s net profit, and available forsale financial assets changes in fair value included in capital surplus, for sale to be transferredto profit and loss, the impact on profits have a buffer period. Such an arrangement for listingCorporation to provide enough space of accounting policy choice, so listing Corporationexisted earnings management behavior by using the classification of financial assets. Basedon this the listing Corporation would somehow use the trading financial assets and availablefor sale financial assets in different management methods were studied based on earningsmanagement.In the continuous convergence with international financial reporting standards in thebackground, China gradually into the comprehensive income theory, mainly in2009, theMinistry of Finance in the formal introduction of concept of "other comprehensive income",and asked the Chinese listed companies from2009to report items of other comprehensiveincome in the profit table. This presentation will give change report users bring incrementalinformation is unknown, this paper combines the profit statement format reform, research intothe comprehensive income can help to improve the quality of accounting information,whether can inhibit the listing Corporation management and motivation for earningsmanagement with financial assets in a certain extentThis paper focuses on the listing Corporation will reward contract, debt contract,political cost contract by the classification of financial assets carried out research on Earnings Management Based on the introduction of new policies, and to verify whether will inhibit theearnings management motivation, final inspection is smoothing income, avoid loss motivationof enterprises will use the available for sale financial assets disposal income to achieve thepurpose of earnings management. In this paper, the Shanghai and Shenzhen2008-2012fiveof non financial data of stock A, launched a study on the problem of the use of panel data.Research result shows that: the larger scale, the asset liability ratio is high, managementshareholding enterprises will be inclined to classify financial assets as available for salefinancial assets, confirmed that the enterprises will be the political cost, debt contract, contractof three major motivations using financial assets classification for earnings managementbased on the comprehensive income did not inhibit; the earnings management behavior; withincome smoothing motive or to avoid losing motivation of enterprises will tend to the sale ofavailable for sale financial assets.

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