Earnings Management Research Of Listed Commercial Bank

Along with the development of China's banking industry, the number of listed commercial Banks is on the increase (for a total of 16). The earnings management of commercial Banks is gradually emerging. Earnings management violated the information disclosure principle of neutrality,——concealing true condition. Unfavourable to the benign development of the securities market, also go against the stable operation of commercial Banks. The commercial bank once appear problem, their influence to the entire national economy will be fatal because of their strong externality. Good corporate governance can effectively restrain surplus management, avoid surplus management into profit manipulations. Subject to the sample size of listed companies in our country commercial bank, related research were rare. However, as the increase in the number of China's listed commercial Banks, the research of this aspect will become a new hotspot.This paper mainly answers two questions:1, the particularity of commercial bank earnings management; 2, the relationship between commercial bank earnings management and corporate governance.Based on reviewing the basic theory of commercial bank earnings, sums up the earnings management that commercial Banks in surplus management motivation and earnings management method, which is different from the general commercial enterprises. As the date of China's listed commercial Banks in 2001-2009 a sample, concluded with empirical methods that:The Correlation coefficient between the size of the board and earnings management is positive; the relationship between the proportion of directors and earnings management is not significant, the same to between the square of the proportion of independent directors and earnings management; the relation between the government regulation and earnings management present to u-shaped; the correlation coefficient between ownership concentration and earnings management is positive; the natural logarithm of salary and earnings management present no significant relationship. Finally, based on the conclusion of normative research and empirical research, this paper lists some policy recommendations.