The Study Of Earnings Management Of China’s Listed Companies

Many listed companies have done the earning management,which erodes heavily the authenticity of the accounting information of the listed company,the investors haven’t much trusted the accounting information of the listed company,attacking the confidence of market investors,this is a thread for the normal operation of the capital market,and reaching the level to rectify.As for the serious result from the earning management,it has became the front subject of the accounting theory study.The study on the earning management,is good for investors to rightly deal with the accounting report information,make the investors not totally trust the company public accounting report information,especially do not blindly believe the published business performance or the earning level,is helpful for regulating the behavior of listed company and the supervision activity from governmental supervision departments.The essay has six chapters: the first chapter is introduction;the second chapter is theories of earning management,define and explain the key conception and theory of earning management;the third chapter is the status analysis of earning management of listed company in the domestic,mostly analyze the motivation,the major performance method and effect from the earning management of listed companies;the forth chapter is case study of earning management of ST MeiYan,this chapter analyzes the motivation,method,and effect etc,then get the enlightenment.The fifth chapter is to aim at the status of earning management of listed companies,from three aspects of company internal governing,external environment and governmental angle to put up the policy and suggestion that could govern effectively the earning management of the listed company from the domestic;the sixth chapter is conclusion.The main conclusion of this essay: the first is,to give a more comprehensive description of key definition of earning management,related theory of earning management and the earning management theory of China listed company,especially deep researching the aim,main method and effects of earning management for China listed company;the second is,the essay set ST MeiYan’s earning management as specific example to proof the result and effect of listed company’s earning management;the third is,to base on the theoretical analysis and case analysis of listed company’s earning management,finally,the essay put up the controlling suggestions of earning management from the aspects of the governmental supervision,improving the structure of company inner governance,optimizing external company environment etc.