The Research On The Influence Of The New Accounting Standards To Earnings Management Of Listed Companies

Earnings, as an important content of financial information of listed companies, not only affect share listing and share matching of listed companies, but also an important factor of stock price. Under the background of the development of bond market of our country, investors pay more and more attention to earnings management of listed companies. But there are still many listed companies ,like "Enron" abroad and "ST DaTang " domestic, in order to reach self purpose ,who do excess earnings management making use of imperfection of new accounting standards and make severe influence to earnings and investor's decision-making of listed companies. Therefore, it is important to study earnings management of listed companies.There are many factors that affect earnings management of listed companies. This paper aims to study earnings management from accounting standard perspective for organization to perfect accounting standard. There are five chapters of this paper: Preface tells research underground, current situation abroad and domestic, content and method of this paper. Chapter one introduce the theory, connotation and motivation of earnings management. Chapter two discusses relevant theory of accounting standard. Chapter three investigate current situation and valuation of our country's earnings management to provide realistic basis to regulate earnings management through analyzing what method listed companies have taken. Chapter four provides counter measure to regulate earnings management on the basis of first three parts, and emphasize accounting standards'effect to earnings management. Chapter five is conclusion and limitation of this paper.