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The Recognition Research on Earnings Management of Listed Companies

Author: XiaoFeng
Tutor: ZhangQiZuo
School: Dalian University of Technology
Course: Accounting
Keywords: Earnings Management Principal Component Analysis Fuzzy Comprehensive Evaluation
CLC: F275
Type: Master's thesis
Year: 2006
Downloads: 319
Quote: 3
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Abstract


The Public Company Accounting fraud is a common phenomenon in today 's global stock market . It is not only causing huge losses to investors , but also for the rational allocation of resources and the healthy development of the securities market has a great deal of harm . China's securities market in the planned economy in the process of transition to a market economy , the dual character of the transition economies and emerging capital markets decided that there is a considerable gap between China's securities market from a line with the norms of the law of the market economy run market . In this market environment , accounting surplus of more serious fraud . Therefore, the identification and evaluation of important issues of the theory and practice of earnings management of listed companies . Based on this, we conduct in-depth study of how to evaluate earnings management . This paper is divided into six chapters. Pointed out in the first chapter of literature review on the basis of the existing research is based on the introduction of foreign -based, did not make the extent of earnings management level qualitative . The second chapter introduces the motive , means the earnings management of listed companies in China . The third chapter is the identification index system to extract surplus management . Cluster analysis using SPSS software statistical analysis on the basis of preliminary selected indicators , the indicators screening . Chapter 4 Using principal component analysis method to determine the weight of index share . The fifth chapter describes the steps of fuzzy comprehensive evaluation model of earnings management . Chapter empirical analysis to verify the validity of the model . Chapter VII is the conclusion . This article features and innovations of : First, by using fuzzy comprehensive evaluation method to determine the level of earnings management of listed companies , breaking the previous mathematical statistical model can not grading shortcomings . Second , is introduced in the index system , the ratio of related party transactions , non-recurring amount and the ratio of the total profit , the indicator system more in line with the actual situation of Chinese listed company earnings management . Third, the introduction of cluster analysis to filter the index system , reduces the correlation between the indicators , reduce the number of indicators .

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