Research On Earnings Management Of ST Company

With the continuous progress of the market and diversified economic development,more and more companies choose to go public.Earnings Management Information of listed companies is of great significance to the decision-making of companies and the choice of investors.At present,the diversification of earnings management means leads to its adverse consequences,which greatly induces the risk of delisting of listed companies.The warning system of delisting risk for listed companies in China also leads to many managers of St Enterprises Interfering with their production and operation by means of earnings management.The emergence of this situation not only has a negative impact on the majority of investors,to a certain extent,hindered the orderly development of the market,but also reduce the company's own goodwill.Therefore,it is of great significance to study the earnings management behavior of St Enterprises for the future management of listed companies in China.The rise of China's stock market is short,and the relevant laws and regulations are not perfect,which,to some extent,creates conditions for the earnings management of St Enterprises.With the continuous development of market economy,earnings management behavior has become a common feature of China's listed companies.Based on this,this paper uses literature survey,Case Analysis and descriptive statistical analysis to study * St Zheng Coal as a case.* St Zheng Coal is Zhengzhou Coal Industry(Group)limited liability company in the implementation of the delisting risk warning of the stock abbreviation,the following will be said that the company.In this paper,first of all,the research significance,research background,research content and methods,literature review,as well as possible innovative points and deficiencies;This paper expounds the motivation and means of earnings management of listed companies,and identifies the earnings management behavior of * St Zheng Coal with the method of model identification Then it discusses the motivation and means of earnings management of * St Zheng Coal.In the light of the above,this paper puts forward its own earnings management strategy and suggestions from the three main bodies of * St Company,the Market Supervision Department and the administrative and legislative department respectively,aiming at some deficiencies in * St Coal Earnings Management This paper hopes to identify and study ST enterprises using earnings management to avoid delisting and ST hat behavior,to provide enlightenment and reference for other ST companies.