Earnings Management Researches Based on Financial Analysis

摘要：

With its developing and strengthening,securities market takes more and more important function in China’s economic development．As the main part in security market，the financial reports offered by the listed companies have been considered as the most important basis to people related benefits such as investor,creditor and government making decisions．But in recent years，the phenomenon of dressing financial reports for earnings management became moro and more obvious．General personnel are difficult to gain the related intra-company information This paper takes Ke Long Electrical Holdings Co．Ltd as an example,elaborates how to find the phenomenon of distortion of financial accounting caused by earnings management as ageneral personnel，according to the financial reports．

关键词： Earnings Management Financial Analysis Listed Company

作者: WANG Xinsheng LIANG Chao

作者单位: The Department of Management,ShanDong JiaoTong University,Jinan,China,250023 School of Management,University of Jinan,Jinan,China,250022

会议类型: 国际会议

会议名称: 2008 Conference on Regional Economy and Sustainable Development(2008区域经济与可持续发展国际学术会议)

会议地点: 济南

会议语种:英文

页码: 739-744

在线出版日期: 2008-11-01（万方平台首次上网日期，不代表论文的发表时间）