The Recognition Research On Earning Management Of Listed Companies

Earnings management is a common phenomenon in domestic and international securities markets. Earnings management on the one hand lead to distortion of accounting information throughout the community and hinder the healthy development of the economy; other relevant organizations and individuals will have serious economic consequences. Based on this, the paper studies Earnings Management on the issues of identification.Firstly, earnings management index system is established. According to research status, the paper on the basis of the relationship between financial indicators and earnings management, from asset quality, profitability, operating capabilities, profitability analysis of four aspects of quality indicators and earnings management related to the relationship between the initial targets set; Cluster analysis using the preliminary indicators of the screening, the establishment of index system of identification of earnings management; Using principal component analysis to determine the earnings management index system is the weight; Evaluation criteria developed indicators.Secondly, the establishment of earnings management identified the fuzzy comprehensive evaluation model. Established a target set, reviews set and set of weights; Evaluation to determine the degree of membership; Fuzzy comprehensive evaluation of sub-levels.Thirdly, verifying the validity of the model on using empirical analysis. To Amoi Electronics, for example, recognition of the earnings management model of fuzzy comprehensive evaluation to verify.Finally, conclusion. Summarizes the research results, and points out the limitations.This article is designed to identify earnings management index system, and give it weight, identification of indicators developed evaluation criteria; Earnings management is the establishment of other fuzzy comprehensive evaluation model, by identifying the model to quantify the identification of earnings management, to make it more accurate and easier to distinguish. Of course, whether the design of the indicator, evaluation standard, or recognition in earnings management has a premature choice of where further research needs to be improved.