The Research On Earnings Management Of Dashang Stock Company

Earnings management behavior can significantly affect the accounting surplus, and surplus information and enterprise the important basis of decision making for external information users, this feature makes the earnings management and the quality of accounting information, investors interests protection problem closely linked.Has set up a file in the listed company earnings management behavior is widespread, but the relevant regulatory policies and laws and regulations in our country is not perfect, the governance structure of listed companies also exist certain defects, there are a lot of the phenomenon of excessive earnings management is not constrained, therefore, the problem of earnings management has theoretical and practical circles with a broader, more in-depth research.In recent years, the retail industry is faced with unfavorable factors such as economic growth slowing?consumption structure differentiation?consumption behavior change?e-commerce distribution industry competition. These unfavorable factors will continue to exist. The earnings management behavior of listed companies in our country is widespread, entity retail enterprises are also more likely to adopt the method of earnings management convey to the better positive information for enterprises.The significance of the listed company earnings management research, on the one hand, is to protect the economic interests of the investors; remind investors don't just focus on the traditional surplus indicators, through the comprehensive analysis to make investment decisions, in order to avoid unnecessary losses.On the other hand, to promote the long-term stable development of listed companies, urge enterprises to raise business performance and improve the quality of accounting information.This paper choose the larger retail companies-- Dashang stock company, starting from the basic theory of earnings management, describes the related concepts, motivations and means.Then introduce the basic situation of big business shares, combined with the company's financial reports and operational information, shares the status of the earnings management of the major suppliers to conduct a comprehensive analysis and evaluation on it.According to the shares of the big suppliers of case analysis, put forward related Suggestions to promote the healthy development of the enterprise surplus management.