New Accounting Standards Impact On Earnings Management Of Listed Companies

Earnings management of listed companies is an important phenomenon in the financial management and it even attract our attention especially in the time that all over the world has not cast off the shadow of the financial crisis. This article starts from a few major changes of the new accounting standards, then to research the change impact on earnings management of listed companies. The article comes to the conclusion that the new accounting standards expanded earnings management of listed companies through the empirical analysis, and put forward possible problems in the new accounting standards on the basis of the empirical analysis, so as to improve the standards, standardize financial behavior and strengthen social supervision of listed companies to improve their management level and put forward the related proposal.The article is divided into six parts.The first part is an introduction to the background and significance of this research, literature review at home and abroad and the research methods and research framework;The second part describes the related theories of the earnings management and accounting standards, then discusses the relationship between them;The third part is the theoretical analysis in the new accounting standards impact on the earnings management of listed companies.The fourth part is the empirical analysis and comes to the conclusion that the new accounting standards expanded earnings management of listed companies.The fifth part analyze possible problems in the new accounting standards on the basis of the empirical analysis and put forward to the suggestions about standardizing listed companies’ earnings management from two aspects of macroscopic and microcosmic;The sixth part is the summary of the article.