Research On Earnings Management Of Listed Commercial Banks Based On Fair Value Measurement

In 2006,China's Ministry of Finance introduced the fair value measurementattributes in the new"enterprise accounting standards"clearly stipulates.On January 1^st2007,the first implementation of listed companies,and other enterprises have implemented.The introduction of fair value has enhanced the scientific nature and relevance of the information provided by the banking industry.However,due to the fair value of the measurement attributes of their own characteristics,the use of this indicator will make the existence of too many human factors.Therefore,the fair value in the use of the process will give Chinese listed commercial bank earnings management to bring a little convenience and provide some space.The influence of Chinese Listed Commercial Banks in the research on fair valuemeasurement of earnings management,select 14 listed commercial banks as a sample,firstly,analysis of the sample bank between the fair value and earnings management,from financial assets,debt restructuring,investment real estate,asset impairment in these amount or proportion and changes in fair value change rate,analysis of China's listed commercial banks by ways of earnings management;then,according to the results put forward the hypothesis and empirical analysis,with the operational accruals as explanatory variables,changes in fair value,asset impairment loss,operating income,operating expenses for interpretation variable,asset liability ratio,asset return model as control variables,descriptive analysis and regression analysis.First,the fair value in the new accounting standards will have an influence on the earnings management of listed banks after use,but not to restrain;second,China's listed banks accounting impairment and earnings management provided is inversely related;third,China's listed commercial banks of fair value changes in profit and loss amount and earnings management has no significant relationship;fourth,the operating income of listed commercial banks in China is related to changes in earnings management,commercial banks operating in China listed expenditure on earnings management is negatively correlated.Strengthen and improve the system of laws and regulations,establish a sound internal management system,improve the management of personnel and financial personnel's professional level and individual ability,is of great significance to promote the use of fair value and further enhance China's listed commercial bank accounting information quality.