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Research on the Relationship between Stakeholders Interests Balance and Earnings Management of Listed Companies

Author: LiuLing
Tutor: LiYanXi; FengBaoJun
School: Dalian University of Technology
Course: Accounting
Keywords: Stakeholder Earnings Management Incentive and Constraint EvolutionPaths Interests Entropy
CLC: F275
Type: PhD thesis
Year: 2013
Downloads: 82
Quote: 0
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Earnings management is the management behavior that impact the stakeholder decisions management through financial report adjusting. Company stakeholders will encourage or restrain earnings management behavior in order to maximize the interests in cooperation with the company’s operating decision-making. What kind of stakeholders will encourage or restrain excessive earnings management phenomenon?How to reduce companies’earnings management degree with stakeholder interest balance? How to solve the adverse effect that earnings management takes on stakeholders through effective path? They need to be solved through both theory and practice.Therefore, from the perspective of stakeholder’ participation behavior on the accounting, this thesis analyses of stakeholders incentives or constraints effect on earnings management and does research on interests balance of stakeholder and earnings management; put forward the effective way to solve the adverse effect that earnings management takes on stakeholders; which is conducive to the protection and balance of the interests of the stakeholders, thereby lowering the company’s earnings management behavior to improve the allocation efficiency of social resources.Seven chapters are discussed:the first chapter is introduction. The second chapter is literature summary both at home and abroad. The third chapter studies measurement problem on earnings management metering and stakeholders to obtain. The fourth chapter analyzes the stakeholders incentive and constraint effects on earnings management and also classifies the stakeholders. The fifth chapter analyses the influence that interests balance of stakeholders’ impacts on earnings management. And it established an "Interest Entropy" basis with macro-economic factors and the heterogeneity of the company, and testified the relationship between "Interest Entropy" and earnings management. Chapter six using system dynamics method to set up the casual model of "Stakeholders-Earnings Management"(SEM), and analyzes collaboration evolution path of SEM along with assets and liabilities subsystem, profit subsystem, cash flow of operating activities subsystem and stakeholders interests balance. It also submits the policy suggestions of promoting SEM system efficiency. Chapter seven is the research conclusion and prospect of this thesis. The main research results are as follows in this paper: (1) Setting up the stakeholder’s classification model of earnings management, it can be divided into three categories as incentive model, constraint model, and comprehensive model.Chosen700A-share listed companies from2007to2011as samples; it establishes regression model of earnings management and the stakeholders. And classifies the executive officers, independent directors, shareholders, suppliers as incentive type stakeholders; the directors and creditor as the constraint stakeholders; and supervisors and distributors (client) as the comprehensive stakeholders. The studies found out that the four-executives, shareholders, creditors and directors have the most significant influence on earnings management through the stepwise regression research.(2) It constructs the evaluation model of "Interest Entropy" of earnings management. The study also finds out the more balance interests of stakeholders is and the smaller the degree of earnings management.This paper uses physical entropy theory, established the evaluation model of "Interest Entropy". It also bring the macroeconomic factors and corporate heterogeneity factor that affect earnings management in empirical regression model. The empirical results is that the bigger "Interest Entropy" is the smaller earnings management degree is. The scale of companise is negatively related to the earnings management; company actual controllers, company debt levels, corporate profitability,PE ratio, audit opinion, the money supply (M2) growth rate have positive correlation with earnings management; while company heterogeneity and its impact on earnings management is more than macroeconomic factors.(3) Constructing causal relation model of "Stakeholder-Earnings Management", and specifically analyses the collaboration evolution path earnings management and subsystems-assets and liabilities, profit, cash flow of operating activities subsystems and stakeholders interests balance of SEM.Using system dynamics theory, this paper defines the boundary of SEM system, on the basis of the stakeholder structure and earnings management structure. It establishes causal relation model of three subsystems of SEM system--assets and liabilities subsystem, profit subsystem, cash flow subsystem in operating activities and stakeholders interests balance. And at the same time, it analyzes the collaboration evolution path of the three subsystems and put forward the policy suggestion to improve the efficiency of earnings management.

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