2008•Journal of Chaohu CollegeRequires access

ANALYSIS ON EARNINGS MANAGEMENT OF LISTED COMPANIES UNDER ACCOUNTING STANDARDS

Ge Hong

Abstract

Earnings Management is the accounting choice of enterprise management personnel in the accounting standards within the scope of the permit,in order to achieve the maximum effectiveness of their own business or to maximize the value of the accounting choices made.Firstly the meaning of earnings management is defined,and then its causes and motives are analyzed,some suggestions to regulate listed companies earnings management are provided by the measurement of the earnings management in the end.

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Key concepts: Earnings management, Accounting, Business, Scope (computer science), Management accounting, Earnings response coefficient, Order (exchange), Earnings