Earnings Management Incentives and Techniques in China’s Listed Companies: A Case Study

摘要：

This paper discusses the factors that motivate Chinas listed companies to engage in earnings management and the most frequently used earnings management techniques based on Chinese realistic situation, and uses case study method to analyze earnings management incentives of Chinas listed companies after the Split Share Structure Reform and techniques after China internationalized its accounting standards. The results show that the earning management incentives of capital market considerations are very strong in Chinas listed companies; after the Split Share Structure Reform, the earning management incentives that listed companies inflate profits and boost share prices for the largest controlling shareholders reduction exist; earnings management techniques by making use of the weaknesses of the new enterprise accounting standards are used in Chinas listed companies.

作者: Meng Yanqiong

作者单位: School of Management,Wuhan University of Technology,Wuhan,P.R.China,430070

会议类型: 国际会议

会议名称: The 7th International Conference on Innovation and Management(第七届创新与管理国际会议 ICIM 2010)

会议地点: 武汉

会议语种:英文

页码: 1133-1140

在线出版日期: 2010-12-04（万方平台首次上网日期，不代表论文的发表时间）