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An Empirical Study on Earnings Management and China’s New Delisting System

Author: WangLi
Tutor: WuKe
School: Huazhong University of Science and Technology
Course: Financial
Keywords: Delisting System Earnings Management Earnings Distributions
CLC: F832.5
Type: Master's thesis
Year: 2013
Downloads: 11
Quote: 0
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Abstract


China’s securities market, starts restoring in the late1980s, has become an important market in Asia-Pacific region as well as global. However, when comparing with the mature markets, China’s securities market still has a lot of problems. For example, some companies can stay in the market even though they are on the verge of insolvency. The existences of such companies in the securities market are threatens to the investors. Some listed companies, in order to avoid delisting, deceive investors and regulators by means of earnings management and even financial fraud, which have seriously disrupted the market order. Since when their scandals become public, small and medium-sized investors tend to suffer significant losses. The Commission has been working hard to achieve "the survival of the fittest" for all the listed companies. But facing with the pressure of SFC rules and regulations, earnings management behavior also exist in the listed companies. How to achieve effective supervision of listed companies is our common concern. The main objective of this article is to use annual report data of listed companies to analyze the phenomenon of earnings management including the earnings management motivation. In addition, with the reference of the newly issued requirements of the securities market, analysis and predictions are made on whether the listed companies will continue with earnings management, and some related conclusions and suggestions are given.

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CLC: > Economic > Fiscal, monetary > Finance, banking > China's financial,banking > Financial market
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