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Study on Earnings Management of Domestic Listed Corporations

Author: GongChao
Tutor: TuJin
School: Southwest Jiaotong University
Course: Industrial Economics
Keywords: Earnings Management Listed companies Profit manipulation Provision for impairment
CLC: F275
Type: Master's thesis
Year: 2008
Downloads: 1076
Quote: 1
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The surplus is an important content of the listed companies' financial information, the surplus information not only affect the shares of the company listed allotment, and has become an important factor affecting the stock price. With the development of China's capital markets, earnings management has become a hot topic, many listed companies make use of the imperfect nature of the policies and regulations surplus adjustment of profits of listed companies has become a profit operation. This is caused by one of the important reasons of accounting information distortion. Abroad, Enron, the domestic Yinguangxia \The participants are very concerned about the profitability of the enterprise. Earnings management of listed companies has important theoretical and practical significance. Content of this article is divided into two aspects: first, to start from the meaning of \earnings management, economics origin, and then combined with the reality of China's capital markets, domestic listed companies earnings management environment, motivation, analysis, and listed in the Shenzhen market of 460 listed companies in 2006 eight impairment prepare the extraction and earnings management empirical analysis to verify the loss company in the loss year for \Finally, we discuss three internal factors that affect earnings management of listed companies, the shareholding structure of the company's business situation and the company's assets liabilities ratio, and put forward a number of measures to prevent earnings management. Second, analysis of the impact of factors on the extent of earnings management of listed companies in China. First, discusses the company's internal factors (equity structure, operating conditions, and the balance ratio, etc.) and the company faced external factors such as regulatory policies; Secondly, the use of the cross-sectional modified Jones model and adjust the line items on earnings management measure; final measure of the extent of earnings management empirical study of the relevant factors, focusing on the relationship between the concentration of listed companies (the largest shareholder stake, Hull the Fonds index H5), because this effect The factors focus reflects the status of the of earnings management body (controlling shareholders of the Company), the research results show that the proportion of the largest shareholder, the Hull Fonds index H5 and the extent of earnings management showed a \

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