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Researching About Earnings Management of Listed Companies on the Base of the New Accounting Standards Changing.

Author: DongGuangYou
Tutor: LiYuQiong
School: Nanhua University
Course: Accounting
Keywords: earnings management new accounting standards the listed companies the operational accruals
CLC: F224
Type: Master's thesis
Year: 2011
Downloads: 524
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Abstract


With the globalization of economy and the rapid development of market economy in China, the quantity and scale of the listed companies increase fast, and in the national economy ,the proportion and function of the listed companies grows day by day. earnings is the important reference index which is used to evaluate an enterprise’s financial position and operating results, and the earnings management which is closely related with the accounting standards appeared frequently in the listed companies, which leaded to distortion of accounting information, and eventually misleaded the accounting information user’s right decision and disrupted the rational allocation of capital, which is not conducive to establish the fair and orderly capital market. For the purpose of regulating the behavior of listed companies, ensuring the authenticity and reliability of the accounting information and promoting the capital market orderly development, researching earnings management of the listed company under new accounting standards is necessary.In this paper, extended Jones model and financial date of listed companies in China from 2004 to 2009 were used to research earnings management of the listed companies , which is based on the basic theory, motivation and approach of earnings management. First, we used normative research methods to analyze the differences between old and new accounting standards and earnings management approach of listed company under new accounting rules. Secondly, we used empirical method to verify whether earnings management level of listed companies have significant differences under old and new accounting standards. Finally, we verified the earnings management approach of listed companies under new accounting standards with empirical methods. We received the following conclusion: First, the new accounting standard reduce the operability accruals level, which suppress the listed company earnings management behavior in some extent. Second, there are some profit and fees accounts affecting the operational accruals, includeing operating incom, investment income, changes in the fair values and impairment of assets. The most relevant with the operational accruals is the operating incom, next is investment income, and then is changes in the fair values. And the same time, verified the impairment of assets not relevanting with the operational accruals. According to verification resoults and new accounting standards related with operating income, investment income and changes in the fair values, concluded that the main earnings management way of the listed companies include debt and asset restructuring, non-monetary assets exchanging, changing the fair value and holding time of financial assets and conversion between financial assets. At the end of the study, we putted forward related Suggestions to inhibit earnings management of the listed companies.

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