Earnings Management Of Listed Companies

Listed companies must be within the period of the surplus reflects the listed company, the financial position, results of operation and production management ability basic information. These financial data is benefit to investing and financing represents an important basis for decision-making, etc, its reliability and authenticity directly related to the interests of the correct decision, and the relationship of the limited resources reasonable allocation and utilization. In the special economic environment background, due to the governance structure of listed companies and related laws and regulations, the intrinsic defects and the imperfect system of supervision policy is not perfect, the resulting surplus management abuse caused serious distortion of accounting information, and seriously damaged the interests of investors, creditors, etc, and even to stakeholders of the healthy development of the social economy caused obstacles, have become our urgent, urgent question.This case study and regulating the use of the method of combining the earnings management in China, the problems of system analysis and research. Based on the research situation and earnings management, on the basis of earnings management and discusses the motive and main method, and earnings management in China's development background and the main influence and thorough analysis and identification of listed companies collecting relevant financial data from the authenticity, sustainability, growth, safety construction from four aspects eight earnings management evaluation index, the selection of steel companies as sample, using the factor analysis method to construct, the evaluation index system of inspection, the empirical results are analyzed, aims to provide support for the investors with decision-making method.Finally in case analysis based on the results of the listed companies in China, puts forward some policy Suggestions of earnings management, strengthening supervision and auditing and supervision of the securities market, improve the corporate governance structure, reduce government intervention and strengthen moral construction.