2003•Journal of Wuhan Automotive Polytechnic UniversityRequires access

Exploration of the Earnings Management in China's Listed Companies

Tianshu Yu

Abstract

Reliability is the initial quality feature of finance accounting information. In recent years, false accounting information in listed company is very serious. Some of this false information belongs to accounting concoction, but the other is due to earnings management. The present situation of earnings management in China's listed companies is analyzed, problems are pointed out and suggestions are presented.

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Key concepts: Earnings management, Accounting, China, Business, Earnings, Accounting information system, Earnings response coefficient, Earnings quality