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On the Effection of the Accounting Standards to the Agricultural Listed Companies’ Earnings Management

Author: MeiJuFen
Tutor: ZhangXinLing；LiuYing
School: Inner Mongolia Agricultural University
Course: Agricultural Economics and Management
Keywords: Accounting Standards Agricultural Listed Companies Earnings Management Specification recommends
CLC: F224
Type: Master's thesis
Year: 2011
Downloads: 146
Quote: 0
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Abstract


As China's capital market and the continuous development of the securities market , listed companies will become an important channel for the allocation of resources . Accounting earnings as a measure of corporate profitability and an important indicator of the financial position , in a sense , it was decided to invest funds with the fundamental basis for the allocation of resources . However, the resulting earnings management of listed companies will be problems . This article based on this background , select politically sensitive industries ---- agricultural listed companies as the research object. Agricultural listed companies represent not only the agricultural productivity of the advanced stage of business organization , but also realize the importance of industrial management of agriculture forms . Therefore, the Government of agricultural listed companies special attention from the central down to the places related policies. This is bound to agricultural earnings management of listed companies to provide the conditions . Firstly, from the concept of earnings management and related theories , analyzes agricultural earnings management motives. Then paper selected 2006 -2009 30 agricultural listed companies fully diluted return on net assets and earnings per share , the use of empirical research methods for 30 agricultural listed companies each year ROE and EPS draw histograms curve fitting with normal and normal QQ plot , while the use of KS normality test method validation agricultural listed companies earnings management behavior exists . Concluded that widespread agricultural listed companies earnings management behavior . Based on this the author of 15 February 2006 Accounting Standards for Business Enterprises issued by the Ministry of Finance and combine case studies of agricultural listed companies the primary means of earnings management . Finally, based on the implementation of Accounting Standards and other agricultural operations earnings management of listed companies propose appropriate specification recommends .

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CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
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