The Research On The Earnings Management Of Electronic Information Trade's Life Cycle

As the hot question of financial management, earnings management has received the wide and close attention of the western accounting scholars since the eighties of the 20th century. It is about 20 years history of the research already. In our country, with the appearance of Listed Company and the serious distortion of accounting information on the security market day by day, the problem of earnings management in the listed company gradually causes the attention of our scholars. Some accounting scholars in our country have took the empirical analysis based on the earnings management of the listed company in the security market already, thus form one of the new subjects of the present accounting field. To solve the present distorted accounting information problem, and impel the development of the capital market of our country, then the research of the earnings management is necessary. I choose this proposition, just want to hope summarize certain rule for better distinguishing the true report forms of enterprises for investors, and offer some reference suggestions to the accounting managers, through the discussion of the enterprise's different earnings management in the different periods. Thus can be benefit to manage the excessive earnings management behavior of the listed company, and solve distorted accounting information problem in our country.This paper researches the listed companies' earnings management in the different life cycles and the relevant problems, based on these above. There are five chapters in the thesis:Chapter one is the general analysis of the basic problems on the earnings management. First discuss the conception and basic characters of the earnings management. Then discuss the difference and affiliation among the earnings control, earnings pretend and the earnings management, which have the well function with the following theory and the empirical analysis. At last I refer to the purpose of the thesis, the research method and the framework of the thesis.In the chapter two I dissertate the earnings management's motivation and measure in different life cycle of the electronic information trade companies. After explaining the motivation and means of the earnings management in different life cycle separately, I analyze the means of earnings management which listed company usually use adopted the theory combined with case analysis of our country.The third part, on the basis of the theory analysis, I draw lessons from the domestic and international earnings management models and revise it, then use the2001-2004 real data of the listed company to carry on statistical analysis, to set up the earnings management models which suitable for the Chinese actual conditions, and to validate the supposing.The fourth part, mainly discuss the tactics and methods of earnings management which suitable for the company's different life cycle, on the basis of the theory and real example analysis, and combined the restraint of the earnings management by security market and accounting regulation in our country.The fifth part, I conclude the whole paper and put forward the direction of the future about the thesis.In a word, the problem of earnings management of the listed company is not merely a accounting problem, but also a complicated social matter. So we need every relevant departments of the society joint together to research and solve, not only through changing one certain aspect to achieve the goal of management, then can ensure the healthy development of the security market of our country and national economy.