Study On Earnings Management Of New Energy Enterprises In China

About earnings management behavior will tend to the accountinginformation user’s decision-making, not only brings the huge losses to investors,and at the same time can also affect the efficient allocation of resources.Empirical research was carried out on the new energy enterprise surplusmanagement, help the stakeholders to new energy enterprise financial reportissued by the more deep, accurate understanding. For investors in investmentdecision-making and market regulation policy also has a certain practicalsignificance.New energy is being gradually along with the emergence of new technologyhuman resources into energy. In order to have a thorough understanding of thenew energy enterprise earnings quality and find out the development process ofsome of the common law, this paper USES qualitative analysis and quantitativeanalysis method of combining empirical research. Because the new energy listedcompany as the typical representative in the new energy enterprise, and itsfinancial data are relatively easy to obtain, so in this paper, the new energyenterprise’s earnings management research mainly is based on new energy thefinancial data of listed companies. On this basis for the existence of the newenergy enterprise surplus management and special way carries on the empiricalresearch, for new energy enterprises: an empirical study of the existence ofearnings management, this article mainly USES is surplus frequency distributionmethod, based on the frequency distribution of surplus exists significantlydiscontinuous distribution state, to judge whether there is a new energyenterprise earnings management behavior. For new energy enterprise surplusmanagement methods of empirical research, this paper used the Jones model andmultiple linear regression equation, using multiple linear regression approach,the Jones model to the new energy enterprise surplus management of the specialway has carried on the empirical test.Through to the new energy model analysis of financial data of listedcompanies, this paper concludes that the listed companies of new energy surplusfrequency histogram presents obvious non-normal distribution, thusdemonstrates the new energy, the existence of earnings management of listedcompanies; And then through the Jones model and multiple linear regression equation for financial data model inspection, demonstrates the new energy listedcompany earnings management particular way is: fiscal subsidies and tax breaks.