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The Share-based Payment Standard, Earning Management and Internal Control Self-assessment

Author: GuoJing
Tutor: ZhangJunMin
School: Tianjin University of Finance and Economics
Course: Accounting
Keywords: Listed companies Share-based payment Earnings Management Internal control self-assessment Policy recommendations
CLC: F224
Type: Master's thesis
Year: 2011
Downloads: 206
Quote: 0
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Abstract


February 15, 2006 , the Ministry of Finance issued \the lack of history of share-based payment guidelines . In the guidelines , the fair value of share-based payments are measured , and to pay the cost of the shares included in the fee . However, many listed companies use this criteria to manage earnings . Throughout the course of the implementation of incentive stock options , whether the announcement before or after the announcement , there are management earnings management , which seriously affect the company's long-term development of the company 's internal control system does not play its due role . Therefore , the development and improve the internal control self-assessment system to detect deficiencies in internal control has a very important significance in theory and practice . First , the introduction of share payment method of accounting for share-based payment guidelines economic consequences , and pointed out that the main problems of implementation of the shares of listed companies to pay . Second, the proposed share-based payment internal control self-assessment of the overall framework , including the shares to pay the main internal control self-assessment method , the basic program and basic content . Once again, the 2009 share-based payment plans 39 listed companies . Implementation of the share-based payment plans of listed companies is described . Finally, to test the quality of accounting earnings upward earnings management behavior of listed companies found that the implementation of the share-based payment 2009 . Disclosure of accounting earnings quality and internal control evaluation report carried regression : disclosure of internal control evaluation report to promote the quality of accounting earnings . Since the internal control self-assessment report to promote the quality of accounting earnings , our listed companies need to strengthen internal control self- evaluation of the construction of the specific performance should strengthen corporate governance , increase the quality of the staff training and increase internal control evaluation timely disclosure of internal control self-assessment report .

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