Enterprise Lifecycle And Earningsmanagement

Nearly thirty years, earnings management has become a hot issue in the field of financial research, various scholars have its in-depth research has made many valuable results. By building a real business transactions or the choice of accounting policies use earnings management, accounting earnings to influence the user’s understanding of the information to mislead, artificially distorting the meaning of the information contained in accounting earnings. For enterprise managers and creditors due to the misleading of this accounting information, capital inflows social enterprise resulting in less efficient capital markets will not achieve better social and economic development role, also for corporate managers and shareholders is due to the effects of asymmetric information within the enterprise managers for their own interests to manage earnings, investment simultaneously unreasonable harm the interests of shareholders. Earnings Management widespread problems exist with the same types of businesses being brought to their financial problems it has become a hot research field.Corporate earnings management motivation and earnings management companies use different methods will exhibit different forms. Motivation plus corporate behavior means to achieve its purpose can be taken to promote the occurrence of corporate behavior, motivation is the desire of enterprises subjective motivation comes from within the enterprise while subject to various practical constraints, such as at different stages of development of enterprise subject their conditions of earnings management and the external environment will have different motivations, of course, limited by their means of earning management development stage will be different. This article is from the perspective of the enterprise life cycle of manufacturing enterprises earnings management studied.In this paper, the modified Jones model to the extent of earnings management measure carried out, using descriptive statistics and regression analysis and direction for different life-cycle management of corporate earnings were studied, drawn conclusions are as follows:1. Minimum highest corporate earnings management, start-up and growth stage of the second, a period of recession earnings management in a recession2. earnings management companies and the recession in the early-stage positive direction, growth and maturity of earnings management direction is negative3. companies in the start-up period tend to use income indicators, subsidy income and intangible assets for earnings management; growing and maturing no particular dependence means; recession companies tend to take advantage of subsidy income and related transactions to manage earnings.