Research on the Earnings Management of Consolidated Financial Statements

摘要：

This paper studies the earning management methods of consolidated financial statements and the influences of new standard.Through simulating the incurred stock exchange combination case,this paper finds that adopting the pooling of interests method can avoid the dramatic slowdown of the existing public companys financial indexes such as net profits and ROE,which prompts the stock exchange combination in China to basically adopt the pooling of interests method to undertake business accounting.Although new accounting standards have adjusted and restricted the earning management behaviors by the random changes in the scope of consolidation,managers can manage the scope of consolidation through modify the investment proportion in subsidiaries.Moreover,the distribution of the combined partys income before and after the date of acquisition also can be used to manage earnings.

关键词： Earning management Consolidation Purchase method Pooling of interests method

作者: Tian Fei Qin Yaolin Xie Jigang

作者单位: School of Economics and Management,Beijing Jiaotong University,Beijing,P.R.China,100044

会议类型: 国际会议

会议名称: 第三届产品创新管理国际会议(The 3rd International Conference on Product Innovation Management)

会议地点: 武汉

会议语种:英文

在线出版日期: 2008-10-26（万方平台首次上网日期，不代表论文的发表时间）