A Study On The Impact Of Executive Change On Real Earnings Management

Earnings Management as an important focus in one of modern accounting theory, accounting academic research on it has been a long time, especially in western countries, has more than20years of research time limit. And with the change in a growing number of executives of listed companies in our country, along with the problems, also for executive changes in the process of a certain amount of research on the earnings management phenomenon, but it is not enough in-depth and improved.Executive changes in the process of earnings management is also a research focus in the field, most notably our country listed company executives to resign boom this year, only to cause the attention of every field, academia began about whether there is a relationship between them, and what kind of relationship of big discussion. This article selects2011-2013sample data of Chinese listed companies, to study the relationship of executive change and earnings management, the real earnings management and top managers to change as a new research point. Moore in a1973study found that just as executives of listed companies in succession, in order to the company’s poor performance, to others, they have a negative earnings management, when this kind of phenomenon was found, academia began to focus on senior management change and the relationship between earnings management, but almost all of the side to focus on research in the study of executive change and accrued items surplus management of the relationship between both of them. With the increasingly perfecting rules and regulations and each position of the increasingly stringent regulatory system, adopting accrual account surplus management fraud data, statements whitewash, and so on financial control method of elastic space is narrow, so more and more companies to seek more covert means to achieve the goal of financial control, this surplus of the real project management means is executive pay more and more attention to. Therefore, based on the above analysis, changes to the senior managers of listed companies and the relationship between real activity of earnings management and in-depth research.Part in the first chapter is the introduction of this article in detail elaborated the research background of this article, the promulgation of the new accounting standards system, make accounting flexibility is more and more small, as a cause, prompted managers to explore more hidden than accrued earnings management means to manipulate earnings in order to achieve the purpose of their needs. And have to say that earnings management is the leading cause of the accounting information distortion problem. But, so far, most of the scholars research point in executives on the relationship between change and accrued earnings management, and to another means of earnings management:real earnings management and executive research is almost no change. So, under the background of current environmental analysis, this paper boldly executives will change its relationship with real earnings management into the framework of analysis research.Then in the second quarter of relevant concepts defined, Now, in the definition of the concept of earnings management two aspects there are many, this paper selected the thought more suitable concept definition. Then is introduced in this paper, the ideas and methods of research theory foundation of the analysis first, and then through the analysis of data, and by using modern analysis of data processing tools and related assumptions for the combination of qualitative and quantitative way to study.