Dissertation > Excellent graduate degree dissertation topics show

Securities accounting information disclosure and independent auditing of

Author: YeYa
Tutor: YangDaXing
School: Guangdong University of Technology
Course: Business management
Keywords: earning management listed company audit report
CLC: F239;F832.5
Type: Master's thesis
Year: 2000
Downloads: 295
Quote: 0
Read: Download Dissertation

Abstract


The primary warrant that how investors elect stock is the financial report showed by listed company. The most important index that the investors give their attention is the performance [rate of return common stcickholders equity (ROE), earnings per share (EPS)]. These indexes are the important measure to maintain the listing competence and enjoy the right of issue the new share. So, the listed company does their best to improve their performance. Certainly, so many kinds of earning management method appeared. But it is not to make the fake financial report. Because the financial report must be audited, The company adjusts the profit in the field of permissive. As to the sane investor, estimate the real lasting profit capability of listed company through identifying the method of earning management is very important. In this report, the cases analysis and behavior analysis method were used. The preparatory research was done on earning management in the field of Shanghai Exchange and Shenzhen Exchange. The cut-in point is the nonstandard unqualified opinion audit report which supplied by Certified Public Accountant (CPA). The six parts were disparted. The method and reason the problem research adopted were put forward in the first part~ The second part show the reason and motive of earning management in the Chinese listed company; The general situation of Chinese securities market be scan through the swatch select of audit report and the analysis of stat. Resolute in the third part; The fourthly part describe the kinds of proceeding related to audit report; The fifthly part particularly analyse the typical cases; The last part put forward some operable countermeasure on Chinese securities market. The cases of listed company annals in 1998 were explained and analysed is the mostly method in this report. The preparatory research was done in the field of demonstration research.

Related Dissertations

  1. Research on Influence of Internal Control Audit on Audit Fee,F239.4
  2. Sustainable development concept under China 's real estate listed companies earnings quality empirical research,F224
  3. Accounting acquisitions alienation rent-seeking research,F271
  4. The Empirical Research on the Influence of Ownership Structure to Related Party Transaction and Corporate Performance,F276.6;F224
  5. The Correlation Study on Stock Ownership Structure and Operational Performance of China’s Listed Companies,F276.6;F224
  6. China real estate listed companies' capital structure on operating performance Empirical Study,F224
  7. The Research of Sustainability Reports of Industry-Leading Public Corporations in China,F270
  8. The Research on Audit Industry Specialization,F239.22
  9. The Investigation of the Quality of Accounting Information Based on the Impairment of Asset,F233
  10. Empirical Research on the Impact of Earning Management of Listed Companies Raised by the Revolution of the Accounting System for Assets Impairment,F275
  11. Analysis on Guangdong High-tech Listed Companies’ Capital Structure and Performance,F275;F224
  12. Relationship of Earning Management and Tax Planning,F275
  13. The Research of Earnings Management about Listed Company Based on Management Buyouts,F275
  14. Research on the Motivations of Earning Management in Enterprise,F275
  15. The Influence of the Relevance Between Executive Compensation and Performance to Accounting Conservatism in Listed Companies,F275;F224
  16. A Study on the Auditing Standard of Government Performance Report Based on the Public Governance,F239.4
  17. Research on Company’s Earning Management with Accounting Policy Choice,F275
  18. The Research on Influence of Listed Company Assets Impairment to Earnings Manament,F275
  19. An Empirical Study on Earnings Management of the Listed Companies in China,F275
  20. Auditor Conservatism, Dissymmetric Monitoring and Earnings Management,F239.22;F224
  21. Empirical Study of Chinese Listed Company of Ownership Structure’s Influence to Earning Management,F275;F224

CLC: > Economic > Fiscal, monetary > Finance, banking > China's financial,banking > Financial market
© 2012 www.DissertationTopic.Net  Mobile