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An Empirical Study on the China S Listed Companies in Earnings Management under Fair Value Measurement Attribute

Author: LiJing
Tutor: WangZuo
School: Xi'an University of Science and Technology
Course: Business management
Keywords: Fair value measurement Modified JONES model Earning manipulation
CLC: F276.6;F224
Type: Master's thesis
Year: 2011
Downloads: 329
Quote: 2
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Abstract


Earnings management has thirty years of research history in western countries , with therapid development of China’s social and economic，earnings management application in Chinais becoming more and more common, it has also not is a simple accounting problems, but thedevelopment has become a complex social problems. In 2007, new accounting standardsintroduced the fair value measurement attribute, fair value measurement in a certain extentgives companies the choice of accounting policy autonomy, from theory perspective, the fairvalue provides ability for the company to earning management, therefore, use fair value ofearnings management becomes the biggest worry, studying the relation between the fair valueand earnings management also becomes necessary.Firstly, This paper reviewed the research about earnings management and fair value athome and abroad, and the paper’study method was brought forward based on this research.Secondly, this paper expounds the fair value of the actual business in the application at thelisted companies, the fair value of listed companies operating results were analyzed carefully,the influence of obtained from a theoretical perspective by listed companies in the fair valuemeasurement of the possibility of earnings management, put forward in this paper based onthe four assumptions. Moreover, take the listed companies’s data in China from the end of2006 to the end of 2009 as a basis, and modified the JONES model, joined the changes in thefair value and losses and control variable two variables, use SPSS statistical analysis tools,empirical study the relevancy of the fair value measurement and earnings management.anddraw the relationship of the presented four assumptions are not established.Judging from the conclusion of the research, All of listed companies generally exist byearnings management, the fair value of the listed companies in China by earnings management behavior is not obvious. Finally, this paper takes situation about earningsmanagement listed companies in China, and put forward the relevant strategies, Suggestionson improving accounting practitioners emphasized at the same time, we must strictly enforceaccounting standards, perfect the accounting information disclosure system and strengthen thesupervision 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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