The Influence Of Deferred Income Tax On Earnings Management

In 2007,China promulgated the new accounting standard No.18,which stipulates that enterprises need to deal with the differences between tax laws and accounting,and consider deferred income tax from the perspective of assets and liabilities.The implementation of this standard has improved the quality of financial information,but there are still some shortcomings.For example,the new accounting standards stipulate that an enterprise can use the deductible temporary difference as a future income under reasonable conditions as a deferred income tax asset,but does not specify the specific plan and hard requirements for deferred income tax asset recognition.By the time the enterprise needs to obtain a sufficient amount of taxable income in the future,this gives the enterprise the possibility of profit manipulation through deferred income tax assets to some extent.The thesis adopts research methods of descriptive statistics and case analysis.The descriptive statistics section first calculates the deferred income tax for all A-share listed companies in China since 2011-2018,and then processes the data to obtain the overall deferred income tax recognition status of China's listed companies.Then make a statistical analysis of the deferred income tax in different industries in 2018 and draw out relevant conclusions.The case analysis first briefly introduces Le TV's general situation,such as Le TV's company background,development history,equity structure,etc.;then statistically analyzes Le TV's operating status,deferred income tax confirmation and other financial data;It analyzes the motives and effects of Le TV's confirmation of large deferred income tax assets,how it affects the company's financial indicators and its inspiration to Le TV's case.Through a lot of data analysis and comparison with other companies in the same industry,it is found that the amount of deferred income tax assets confirmed by Le TV is huge,and it has not been confirmed on the basis of a reasonable expected future taxable income..Finally,according to the current situation of China's listed companies and the requirements of current accounting standards,some suggestions and suggestions are made on how to standardize the behavior of deferred income tax assets.