Study On Earnings Management Of Listed Companies In Our Country

The subject of earnings management has been studied for morn than twenty years in Western accounting theoretical circle. With the development of stock market and the surging of listed companies in our country ,earnings management turned up in listed companies, which has become one of the new subjects of accounting theory and practice in our country. Earnings management has positive and negative effect on our economy. However, earnings management has been abused to such an extent in listed companies that its negative effect exceeds its positive effect considerably. Hence earnings management has become one of the most important causes for accounting information distortion. In order to solve the problem of accounting information distortion and promote the development of the stock market, it is necessary to probe into the issue of earnings management in listed companies. Considering this point, the thesis tries to study the subject from several major perspectives.The thesis is divided into five parts altogether: The first part explained the raising of the problem and the most recent research achievements; The second part discussed theory summary of earnings management; The third part discussed the intentions of earnings management in listed companies; The fourth part posed the methods of earnings management in listed companies; The fifth part raised the manage measures of earnings management in listed companies.So conclusion of this article is: Earnings management is different from accounting concocting. Earnings management is a legal behavior, and it shows a powerful life-force. Earnings management has been a basic skill which managers in every area of the world need. But it has dual character: Excessive earnings management is harmful to enterprises, to society, and to country. So how to keep watch excessive earnings management is the focus of country supervise and control.