earnings management

Earnings management has always been a hot issue in the research of enterprise accounting.

We compare the earnings management of a group of private banks with that of a group of similarly-sized public banks.

The empirical results indicate that earnings management behavior is greatly affected by whether the firm is family-controlled or not.

The proportion of outsides on the board and the number of boards' meetings have no significant relationship with earnings management.

Since the existence of rigidity and incompleteness in economic contracts, earnings management won't be eliminated.

In accounting and financial areas earnings management of listed companies has always been focused.

Then, corporate governance should be enhanced to create an internal constraint mechanism against the excessive abuse of earnings management.

Listed companies; Earnings management; Quarterly distribution characteristics; Earnings quality of interim financial report.

but the Earnings Management have no significant impact with the separation of ultimate ownership and control.

However, diversification and earnings management have been studied in two separated fields for a long time.

As the cash-flow rights increase, earnings management increases. As the control rights increase, earnings management increases.

With contracting frictions, the impact of corporate life cycle theory on contracting can be seen from earnings management.

Earnings management is negatively associated with ownership balance degree, institutional ownership.

The last, Companies adjust earnings management, as for each year earnings smooth effective.

There are the close relations between the accounting standards development mechanism and the earnings management.

The results suggest that the more large shareholder' s tunneling, the more upward earnings management conceals these adverse consequences.

Second, new accounting principles have different influence on earnings management for listed companies in different industries.

Discretionary accruals ; Earnings management; Audit quality; Rotation of auditing firms; Rotation of audit partners.

Leading to the motive of the earnings management, and targeted research of China's listed companies earnings management means and methods.

though the department of securities supervision forbid the behaviors of earnings management repeatedly , but produce little effect.

Earnings management is positively associated with the separation quantum of the cash-flow rights and control rights.

Thirdly, we analyze the main forms and influences of the earnings management in internal capital market.

Let people more shock is not falsehood, but these legitimate using earnings management to the profit adjustment.

By the practical implication, Firm conducting earnings management before M&A action and stock merger conducts more serious.

At present, China's listed companies generally earnings management, first with seasoned equity market right or undertake profit smooth, etc.

In the U. S. , earnings management is initiated by the issuing firm.

At last, the relevant countermeasures and suggestions are conducted against our earnings management of listed companies.

In summary, the internal control quality of chinese public corporations too low to restrain earnings management effectively.

In this paper , we main research capital market motivation on earnings management in the background of the split-share reform.

The thesis is divided into three parts altogether: The first part introduces the fundamental theory of earnings management.

The paper researches the influence of earnings forecast deviation on earnings management behavior of listed companies.

Banks supervision over earnings management of the firms is one side of the credit governance.

Then, it discusses the common ways of earnings management in listed companies through theory analysis combined with case analysis.

Extant literature abounds with research findings on earnings management surrounding a firm's initial public offering.

SOE manager's incentives and opportunities for earnings management vary across industries and listing locations.

This chapter elaborates on the relationship between earnings management and the setting of accounting standards from two aspects.

Earnings management has positive and negative effect on our economy, but its negative effect exceeds its positive effect considerably.

But the CPA audit as the key link of corporate governance, has the important examination function to the earnings management.

asset-liability ratio and corporation size has positive correlation with earnings management degree.

Finally, in the current context of new situations, how to carry out more effective method of earnings management and advice accordingly.

Earnings management is an important subject in the studies of accounting theories.

This explained the enterprise has carried on the upward earnings management, which is in conformity with anticipation.

ways that affect the quality of earning include: earnings management and fraud financial statements.

With the sample of civil-owned listed company in 2005, the paper analyzes the relation between corporate governance and earnings management.

in much greater volume than privates', and the effects of earnings management on the prices at which they are sold should also be greater.

Earnings management of listed companies is a common phenomenon in global security market now days.

Chapter 4: Theoretical Studies of the Earnings Management of Listing Companies and the Setting of Accounting Standards.

Chapter two is about the theoretical analyzes of assets impairment accounting and earnings management.

First of all, I used normative studies to analysis the motivation and selection of earnings management in Loss Listed Companies.

And the earnings management issue has always affected the quality of information of listed companies.

The earnings management is neutral and different from the profit manipulation.

This paper introduces earnings management, based on Jiangsu Province listed companies of machinery and equipment industry data.

tax reform; earnings management; profit-shifting.

the higher the return on equity, the management will be inclined upward earnings management.

there are not significant relations between audit fees and earnings management, audit opinion and audit firms' switch.

Chapter 5: Empirical Studies of Earnings Management of Listed Companies and the Setting of Accounting Standards.

At last, it illustrates the positive and negative effect of earnings management.

Based on internal transactions fit, this paper takes a deep research in the behavior of earnings management in internal capital market.

Since the 80's of the 20th century, the western financial academics have paid special attention to the research of earnings management.

Earnings management has a long history and it has become an important issue inthe research of modern accounting theory.

In China, research of earnings management in empirical field is still at the initial stage.

How to control earnings management has aroused the domestic and foreign academic enormously attention.

In order to take advantage of competition of the capital, the earnings management will be used as a management tool.

Governance structure of listed company is the key factor which affects earnings management.

Then the earnings management degrees of samples are estimated, and the paper makes single sample t-test to them.

Aim To discuss the effect of audit quality on earnings management (EM) in listed companies.

Profit manipulation can take two forms: earnings management and falsification (Merchant, 1990, p. 300).

Chapter 3: Overview of Literature on Earnings Management.

The empirical results indicate that most listed companies in China implement earnings management because of the low pre-managed earnings.

What are the motives for earnings management in China?

In this paper, I have studied the choice of Methods of Earnings Management in Loss Listed Companies in China.

How then do we understand the earnings management and the nature?

However, for the research of this field in our country to just start, earnings management method in epistemology and there are pitfalls.

The problem of earnings management which was called "the game of market participants" has been for a long time in the West.

The company scale, as well as the variation of earnings show negative ralations with the earnings management;

comprehensive income transparency; earnings management; comprehensive income; listed companies;

Research on the Earnings Management of the Listed Companies in terms of the New accounting standards

An Empirical Analysis on the Validity of Independent Director's System in Terms of Earnings Management

Achievement of the Empirical Study on Earnings Management Motive and Its Significance in Policy

Listed Company; Excess earnings management; Analysis; Identify; Countermeasure;

Earnings management; Listed company; Connected transaction; Supervision policy;

An Empirical Study of Effect of Income Smooth Earnings Management on Stock Price of Chinese Listed Corporations

Earnings Management research try to find evidence of existence and methods of earnings management by focusing on specific economic incentive

Ways of Earnings Management: Transaction through below-line items, Discretionary Accruals, Government Fiscal Support

Study on Earnings Management in Chinese Listed Companies Suffering Losses for Two Years

List company; Earnings management; Information perspective; Solvent;

Operational Performance Evaluation and Earnings Management of Research Public Corporation

at present time , excess earnings management is highly widespread . the cases of excess earnings management are continuously reported

Earnings Management: A Review of Its Regulating From the Perspective of Economic Consequences

Analysis on the Reciprocal Relationship between Corporate Governance and Earnings Management

The Studies on Internal Auditing System Effectively Controlling Improper Earnings Management

Empirical Research on Response of Earnings Management Behaviors of Listing Companies to Shares- rationing Polices

Earnings Management of the Listed Companies and Auditor Change: Empirical Evidence from China

Try To Analyse The Difference and Similar of Earnings Management and Profit Manipulating

Relative Performance, Seasoned Equity Offerings and Herd Behaviors of Earnings Management

Economic Effects of Tightening Accounting Standards to Restrict Earnings Management

positive association is found between the property of debt ratio and the earnings management;

An Empirical Research on the Relationship Between Ownership Structure and Earnings Management

On the Relationship between Earnings Management and Information Disclosure Quality of Listed Firms

Public utilities; earnings management; Accrued profit Political cost;

The Causes of Listed Companies'Earnings Management and Its Governance

Accounting Earnings Management and Corporate Governance

On Earnings Management Incentives of Listing Companies and Countermeasures

Audit on Uncertainties and Its Regulating Effect on Earnings Management

The common ground about the difference between earnings management and profit control is regarded as the legality. Management is legal;

Recognition and Analysis of Earnings Management of Listed Companies with Auditing Opinions

Small and medium enterprises; earnings management; financial ratio;

Introduction and evaluation of the methods to detect earnings management

An Empirical Study on the Relationship between Earnings Management and Stock Prices in the China Listed Companies

The Reform of Accounting Accountability System From the Perspective of Earnings Management

Incentive Analysis on Earnings Management by Assets Write-downs in Chinese Listed Corporations

Discussion on earnings management of listed companies from conforming of revenues and expenses

Positive study on internal governance and earnings management of Chinese listed companies

Earnings management of listed companies and accounting standards setting

Analysis on Relation Transaction Earnings Management of Listed Companies

Empirical Study on the Earnings Management Behavior of Listed Companies of Guangdong Province

Analysis on Economic Consequences of the Earnings Management

Analysis of Enterprises'Earnings Management in the New Institutional Economics

The Analysis of the Causing of Formation and Elicitation of Earnings Management

Earnings Management of Chinese List Companies During Announcing Rights Issue

On earnings management of listed companies through related party transaction

Game Analysis of Manager's Earnings Management in Corporation Governing Structure

Study on Assets Impairment Accounting and Earnings Management in Public Companies

The Statistical Analysis on Earnings Management of Public Companies with Small Profits

The Characteristics of Earnings Management in Chinese Listed Companies

Empirical Research on the Behavior of Earnings Management of Chinese Listed Companies

the earnings management of companies in which managers own stocks is lower;

The Identification of "Traps" of Listed Companies Earnings Management

An Empirical Investigation in Pre-IPO Earnings Management and the IPO underpricing Phenomenon

Tentative Analysis on the Methods of Earnings Management in Chinese Listed Companies

Fair value; Earnings management; Game theory; Regulation;

An Empirical Analysis on Earnings Management of Listed Companies with Meager Profits

A Study on Shareholder Structure Reform from Perspective of Earnings Management

Earnings Management of our Listed Companies Who Have Rights Issues

when the board chairmen holds a concurrent post of general manager, earnings management action is easier to happen;

Empirical Research on Eight Allowance Items for Assets and Earnings Management

On the Motivation of Earnings Management From the Perspective of Profit Related Parties

Study on Earnings Management of Initial Public Offerings in Chinese List Companies

A Positive Research on Earnings Management and Corporate Governance

Essay on identification and regulation of earnings management

Earnings Management and Management Stimulus

Switch of Accounting Agency, Earnings Management and Audit Quality

the second to fifth shares holders'check degree to first share holders has the negative correlation with earnings management degree;

new accounting standards; earnings management; the level of affection in different sectors;

Game Analysis of Enterprise's Earnings Management on the Basis of Human Nature Hypothesis

Earnings Management and Quality of Financial Reporting

A Brief Discussion About the Relation Between Stock Financing and Earnings Management

The Effect of Earnings Management to Capital Structure--Empirical Research of Chinese Listed Company

Empirical Study on the Ability of Econometric Model on Earnings Management

Manager's Behavior of Earnings Management in a Bonus Scheme

Manager's Behavior of Earnings Management in a Bonus Scheme

The Disclosure of Information Forecasts and the Earnings Management

Earnings Management and Antidumping Investigations: Empirical Evidence from the Chinese Stock Market

Governance of Earnings Management in Listed Companies

The Present Introduction and Outlook on Earnings Management Research

What is earnings management? ? Earnings management is a persuasive phenomenon

Brief Analysis on Earnings Management in Chinese Listed Company

The Tactics of Chinese Listed Companies for Earnings Management

On Rights Issue Polices and Earnings Management Behaviors of China's A Share Listed Companies

An empirical study on the board characteristics and the earnings management

Types of earnings management and the reviews for its empirical study methods

Discussions on the Reposition of Earnings Management

An Analysis of Earnings Management in Combining Statement

Empirical Examination of Earnings Management by IPO Firms

A Survey of Cause, Motivation and Measure Models of Earnings Management

On the Earnings Management Theoretically

Review on the Earnings Management Econometric Model

Chapter four is the research on the relationship of earnings management and the independent audit quality, based on the horizontal data;

Methods and Skills to Identify Earnings Management

A Research on Earnings Management in Management Buyouts

Quality of Earning, Earnings Management

Earnings management in listed companies

Earnings Management: Empirical Evidence Based on Share Allotment of Listed Companies

A Review of Empirical Research Methods on Earnings Management

Game Analysis on The Behaviors of Earnings Management

The second part discussed theory summary of earnings management;

when shares owning rate of directors is very low, it hasn't remarkable impact on earnings management action;

The Effect of Characteristics of Audit Committee on Earnings Management

Discussion on the Issues of Earnings Management

On Earnings Management of Listed Companies

The Behavior of Earnings Management in the Corporate

Choice of Accounting Policy Based on Earnings Management of the Listed Company

The Impact of Earnings Management on Audit Opinions

The Effect of Different Earnings Management on the Performance of China's Listed Companies

Earnings management of American listed companies based on games of chess

Review of Empirical Study on Earnings Management

Analyses on the Measure and the Cause of the Excessive Earnings Management in China's listed Companies

On Audit Strategy of Earnings Management

The Analysis of Earnings Management

The Effect of Audit Quality on Earnings Management in Listed Companies

The Types and Methods of Earnings Management

Earnings Management during IPOs and Market Performance Following Equity Offerings in China: Empirical Tests

How to Administer the Unsuitable Earnings Management

Earnings Management Research Based on Benefits and Costs

Normative analysis of earnings management in China's troubled public corporations

Comparison of Motivations of Earnings Management in Listed Companies in China and Abroad

Review of Earnings Management Research of Listed Firms in China: Discovery and Enlightenment

Exploration of the Earnings Management in China's Listed Companies

Earnings Management Countermeasure of Listed Company in China

Research on Earnings Management Motivations of Listed Company in China

Analysis on the Earnings Management of the Listed Firms in China

A Research on the Types and the Methods of Earnings Management by Listed Companies in China

To Discuss about the Related Trade and Earnings Management for Public Companies of Our Country