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The Study of Earnings Management of Private List Company Based on the Contraction Motivation

Author: ChengXiaoPing
Tutor: CaiRui
School: Shenyang University of Technology
Course: Business management
Keywords: Private Listed Companies Earnings Management Management compensation Managerial ownership Debt-to-equity ratio
CLC: F224
Type: Master's thesis
Year: 2011
Downloads: 78
Quote: 0
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Abstract


Domestic earnings management motivation mainly concentrated in the capital motivation , relatively little research contract motivation . Contract affect earnings management behavior in two ways: Reward contract and debt covenants . The object of private listed companies to study compensation contract with debt covenants earnings management behavior . On the specific design of the model as a proxy variable compensation contract management compensation and management stake , debt-to-equity ratio as proxy variable debt covenants , to study the relationship of these three and the extent of earnings management . Empirical analysis , the following conclusions : First, management compensation and the extent of earnings management presents a significant positive correlation between the higher management compensation , in order to meet the relevant provisions in the compensation contract management more motivated to manage earnings to obtain higher remuneration; , the proportion of managerial ownership and earnings management degree relationship is nonlinear . In the range of 0-24 % management stake and the extent of earnings management is negatively correlated , the higher the proportion of managerial ownership , the lower the extent of earnings management , the interests of the convergence effect dominates . In the range of 24% -31 % , the proportion of managerial ownership and earnings management is related to , the greater the proportion of managerial ownership , the greater the extent of earnings management , moat defensive effect dominates . In the range of 31 % -100 % range management stake the greater interests of the convergence effect dominates ; Third, the debt-to-equity ratio and the extent of earnings management presents a significant positive correlation with the debt-to-equity ratio improved surplus management degree increase .

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