Empirical Studies Of The Impact Of Implementation Of The New Accounting Standards On Earnings Management Of Listed Companies

The earnings management is the business management authority to realize own benefit or the enterprise value maximization, adopts many kinds of method man's activity accounting data in the accounting standards permission's scope, particularly accountant earnings behavior. The excessive earnings management will give the enterprise, the investor, the social resource disposition to bring the adverse effect. The accounting standards govern one of earnings management key aspects. Therefore, this article from the accounting standards angle research earnings management, is for the purpose of for the accounting standards formulation organization consummating the accounting standards emphatically to provide the policy-making basis.In our country new accounting standards system promulgation and under the implementation turning point, this article first in the construction earnings management elementary theory frame's foundation, conducts the research to between the earnings management and accounting standards' relations. Next, after new accounting standards implementation had the influence to be listed earnings management to carry on the theoretical analysis. Once more, in the union country Tai'an database our country To be listed 2005-2008 year's financial reporting data, the Jones model which revised using the section To be listed's earnings management degree has carried on the measure to the new accounting standards implementation around, finally indicated that the new accounting standards could play certain inhibitory action to be listed's earnings administrative action. Finally, to put forward several proposals based on the earnings management's new accounting standards' implementation and the consummation, thus is helpful to further consummates our country accounting standards the frame and the content, enables its to be able to carry out smoothly in the practice work, better displays the accounting standards to accountant the behavior standard function.