Chinese Listed Companies Of Earnings Management Research

The history of research on earnings management has been over 20 years in the accounting theory circle of the west countries. With the development of the stock market this problem has begun to appear in our country. Although earnings management has positive and negative effects, its negative effect exceeds its positive effects considerably. It impairs reliability of financial information. Most of the earnings management In China brings unfavorable effects on our securities market, so they should be regulated. Obviously, to solve the present distorting accounting problem and to stimulate the healthy development of the capital market in our country, Its necessary to do research and take on regulation on earnings management. Considering this point, the thesis tries to study the subject from several major perspectives. This article studies the issue of earnings management in three increases by regular degrees. First discusses the conception and nature of earnings management, the purpose and motivation of earnings management. Second analysis the method of earnings management, dissect with the practical cases of the listed companies for positive effect. In the last, several constructive suggestions were raised according to the strong motivation of earnings management and the widespread phenomena of earnings management. The earnings management not only a accounting problem, but also a complex social problem, it can not be governanced only by one aspect, it need many related apartment combined to have a system study and governance, so our securities market and economy can be development healthly and regularly.