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The Earnings Management Means’ Relationship of Listed Companies to Turn into Profit

Author: LuZuo
Tutor: ZhangXiaoDong
School: Dongbei University of Finance
Course: Financial Management
Keywords: Earnings Management Handling accounting Accruals Trading Arrangements
CLC: F275
Type: Master's thesis
Year: 2011
Downloads: 99
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Abstract


China's listed companies regulatory bodies in order to regulate the behavior of listed companies, to protect the interests of investors at this stage to take a delisting regulatory regime for corporate earnings, two consecutive years of losses require listed companies will be known as \the date of the company stock quotes Change rate is limited to 5%, and the next fiscal year can not be made profitable, they will face the danger of delisting, and in the process will be subject to more stringent disclosure requirements. In the context of this system, the accounting earnings enterprise to become the only indicator to suspend the listing or delisting, in order to avoid losses of the negative impact to the enterprise evade strict supervision triggered by the loss of the company's operations, and keep precious listing of resources, loss company will use various means to try to profitability as soon as possible. Has a large number of domestic and foreign literature has confirmed losses of listed company earnings management losses, but research in this field is mainly concentrated in the confirmed listed companies whether and when earnings management, earnings management means, especially the relations between the various means of earnings manipulation, no in-depth study. In this paper, from the relationship between earnings management means trying to reveal the relationship between the different earnings management tools used at different stages of the losses of listed companies. Losses to 2007-2010 and the ultimate success of the losses listed companies as samples investigated deficits company in the year of loss and deficits annual deficits behavior, the study found the listed companies in the losses and deficits annual application handling Accounting Accruals and trading arrangements for the losses, and both emerged as an alternative relationship in the listed company losses and deficits stage. Audit departments and investors to evaluate the company, it should be on listed companies exist to supervise all aspects of the earnings management concerned about the relationship between the two main means of earnings management, and improve the quality of accounting information to identify . This article comprehensive utilization of theoretical and empirical research on the relationship between deficits at different stages of earnings management means. This paper is divided into the following four parts: The first part is an introduction, briefly discusses the research background of this study theoretical and practical significance, comprehensive description of the theoretical circles at home and abroad in the past made useful exploration in the area of ??earnings management and to the conclusion, and a brief description of the content of this study, methods and innovation; second part of the theoretical analysis, described the relationship that may exist between the common means of these means of reducing losses of listed companies deficits earnings management; Third The empirical research and results analysis section, first with the means test and logistic regression method proved handling accounting accrued profits and trading arrangements for earnings management and, on this basis, through the establishment of a regression model to prove both In the alternative relationship deficits at different stages, and stability; trading arrangements specific projects as well as to distinguish the different losses annual sample test results found that the results of this paper, the last part is the conclusion of the article on the evaluation of the research, as well as according to the draw conclusions put forward several policy recommendations. The innovation of this paper is that, depending on the means of earnings management will be divided into manipulative accounting accruals and transaction arranged two categories, the use of quantitative methods to prove that the two are used in earnings management, the last attempt to reveal the listed companies in the process of reducing losses the relationship between these two methods, trying to provide some constructive suggestions to the current regulatory.

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