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An Empirical Analysis of Listed Companies under ST of Our Country Carry on Earnings Management Using Accountant Option: The View of Fairness and Justness

Author: ZhaoYunPeng
Tutor: TangLiChun
School: Capital University of Economics
Course: Accounting
Keywords: ST Company Earnings Management Empirical research Fairness
CLC: F275
Type: Master's thesis
Year: 2007
Downloads: 393
Quote: 0
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Abstract


Earnings management of listed companies is the hot issues of accounting theory research in recent years. Generally believed that earnings management is the process of regulatory authorities in order to mislead the understanding of the operating results of the company potential, or affect the results of the contract based on the report of the accounting data, the judgments made in the preparation of financial reports and structure transactions to alter financial reports to shareholders . A review at home and abroad in recent years, obviously unfair earnings management and the fairness of earnings management, earnings management is divided into the earnings management part of the research, from the perspective of the accounting fair and ST listed companies in China are obviously unfair earnings management behavior to do in-depth research. The paper first defines the meaning of the accounting fair and receivables and bad debts ready to extract fair standard, accumulated depreciation extract fair standard, long-term investment impairment recognized fair standard expected liabilities fair standards fair standard of government grants, based on empirical research, expand the ST class in China listed companies with accounting choices obviously unfair earnings management behavior. Empirical research in the theoretical description and assumed premise, first histogram analysis and descriptive statistics of the sample data do ST listed companies in China and pointed out that there may be the use of accounting earnings management behavior selection obviously unfair; then The Jones model validation application sectional amended ST class in China listed companies use accounting earnings management behavior obviously unfair assumptions, and further application of factor analysis and multiple regression analysis method to use accounting ST listed companies selected for the significant loss of The specific means of fair earnings management behavior, research analysis of the data excluding the before and after comparison. Studies have shown that ST listed companies in China is quite obvious the obviously unfair earnings management behavior; carrying out the earnings management behavior obviously unfair means to select ST listed companies through accounting choices obviously unfair earnings management behavior important means; study also proved that appropriate provision for bad debts, accumulated depreciation, is not appropriate to confirm the expected liabilities, long-term impairment of investments and investment income, ST listed company earnings management obviously unfair accounting choices specific means. Further study on the basis of the research breakthroughs classification method of earnings management, no longer stick to the generality of earnings management behavior, but in defining the the accounting fair concept and its guiding standard earnings management behavior obviously unfair, made a new interpretation of the nature of earnings management, research more relevant. Of course, because of the problem of the research is still in the to continue exploratory stage, this study, there are some limitations on the amount of data samples and fair standards established, but this study is undoubtedly similar study of earnings management to provide a reference perspective .

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