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Study on the Relationship Between Diversification and Earnings Management in Chinese Listed Company

Author: YangJianQuan
Tutor: LiYuXiang
School: Chongqing University
Course: Accounting
Keywords: Diversification Earnings Management Asymmetric information Accrued offset
CLC: F272
Type: Master's thesis
Year: 2010
Downloads: 169
Quote: 0
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Abstract


Diversification and earnings management is a research hotspot in recent years, scholars , among them there is a certain correlation. However, a long , diversification and earnings management in two separate areas of study . This article will link the two study diversification impact on earnings management in order for our diversification and earnings management oversight to provide useful advice and decision making. In this paper review the literature on the basis of the interpretation of the definition of diversity , pluralism summarizes the classification and management motivation and explore diversification measure, also introduced the definition of earnings management , earnings management motivation and earnings management measurement methods and econometric models ; then counteract asymmetric information theory and the theory of accruals made ??two opposing hypothesis ; final choice of 2005-2008 , China's a-share listed company's data , after appropriate screening as the research sample , using the description statistics , correlation analysis , analysis of variance , ordinary least squares method and the Logistic Regression method diversification impact on earnings management and to further analyze changes in diversification impact on earnings management . The results show that China's listed companies diversified ubiquitous phenomenon , which involves 2-4 of trades to a maximum , and another 40% of the company to implement a low degree of diversification, about 1/4 of the company to implement moderate diversification ; listed companies are prevalent downward earnings management behavior ; regression results indicate that diversification and earnings management was a negative correlation between the degree and the diversification and downward earnings management is negatively correlated with upward earnings management without necessarily linked ; further analysis found that the implementation of diversified companies in each 3/ 4 the number of companies operating industry did not change ; diversification and earnings management changes in amplitude were positively correlated , and the degree of diversification and earnings management changes negative correlation . Conclusions of this study related to management of similar companies have referential significance .

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