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

Earnings management is the management of existing accounting standards through the use of flexible space, to amend the accounting earnings in order to influence their message and ultimately to achieve their own ends. This paper aims to combine the normative and empirical analysis of the method of analysis of new accounting standards on the impact of earnings management. In this paper, at home and abroad by combing literature, analysis of the definition of earnings management, this paper endorses the more legitimate earnings management behavior of this view. Then this analysis and listed enterprises earnings management motivation, and from economics, auditing and psychology point of view of the reason for the existence of earnings management. The third part of this paper focuses on the development of accounting standards and the relationship between earnings management game come to accounting standards, earnings management does not arise, "initiator", but the tools used by conclusions. The fourth part of the paper describes the changes in the new accounting standards, classification set out these changes on earnings management or contribute to the role of inhibition. Part V derived by empirical studies of new accounting standards for listed companies to improve the conclusions of earnings management, while separate from the debt restructuring, asset impairment, stock payment methods several examples illustrate the use of old and new guidelines for the impact on earnings, reveals the enterprise application of new criteria the degree of earnings management. At last, the economy revealed the problem, put forward policy recommendations.