Analysis on the Present Situation and Countermeasures of Earnings Management
Abstract
Earnings management of listed companies has become a very common headache for listed companies in China, and it is also a problem of great concern to the public. Within the scope permitted by accounting standards and relevant laws and regulations, a considerable number of people purposefully planned to realize the expected earnings by choosing accounting policies, changing accounting estimates or arranging transactions and events, and they influence the decision-making of accounting information users through financial reports, thus enabling the company to maximize its own earnings. Paying attention to enterprise earnings management has become the consensus of every decision maker. This paper analyzes the present situation and motivation caused by earnings management, and it puts forward several governance measures of earnings management aiming at the present situation, aiming at making listed companies use earnings management reasonably, avoiding overuse or overuse of earnings management, and showing the public a real business situation.
Keywords
Full Text:
PDFReferences
Xu H, Lin Z, Wang X. Relational trading, internal control and earnings management---Based on empirical evidence of accrual and true earnings management (in Chinese). Journal of Accounting and Economics 2015; 29(3): 57-77. doi: 10.16314/j.cnki.31-2074/f.2015.03.005.
Yan M. On the causes, consequences and optimization countermeasures of earnings management (in Chinese). Market Weekly (Theoretical Research) 2017; (10): 75-77.
Shao Y. Thinking of earnings management of listed companies in my country (in Chinese). Green Finance and Accounting 2018; (7): 41-45.
Ren C. Listed company earnings management and accounting standards (in Chinese). Xiamen University 2004.
Zhang X. Literature review and motivation method of enterprise earnings management (in Chinese). Xiandaiqiye 2019; (3): 41-42.
Jiang J. Investigate the current situation of my country's listed companies' surplus management and countermeasures (in Chinese). China Journal of Commerce 2019; (17): 133-134.
Bai W. The status quo of my country's listed companies' earnings management and countermeasures (in Chinese). Modern Economic Information 2011; (19): 32+37.
Wu J, Zhu H. Analysis on the present situation of fair value application and earnings management of listed companies in my country (in Chinese). Economic & Trade Update 2019; (17): 6-8. doi: 10.19463/j.cnki.sdjm.2019.17.001.
Xu M. Motivation of earnings management and preventive strategies (in Chinese). West Leather 2019; 41(14): 89-90.
Cui X. Research on earnings management motive and behavior of listed companies (in Chinese). Zhongguo Xiangzhen Qiye Kuaiji 2019; (6): 92-93.
DOI: https://doi.org/10.18686/aat.v2i2.1326
Refbacks
- There are currently no refbacks.
