股权分置改革中盈余管理的理论与实证研究-会计学专业论文.docxVIP

ABSTRACT The problem of Earnings management has always been an academic focus in accounting 也ωreticalωncem. In 2005，China began 由.e reform of non tradable sharl邸， on the background of reform，也.e motives and behavior of eamings management became more prominent and intense. This study clear out 也e relationship betw棚 earnings management and the reform of non咽dable shar，饵， have 由ωretical significance. In addition ωproviding some regula阳ry policy advice ， 由is study have reality si但ificanceo PVU，ThisfuU也xt is divided inωfive chapters. The 甜8t chapt创. analyze the pwpose and meaning of the ωpic，clari命也is research me白。缸， andω削ent. Chapt PVU， comprise with the definition and features of eamings manageme时，由e motivation and 伽 m咄咄.Chap阳3 讪 the background ω 伽is article: 由.e reform of non巾adable shares. From the unique phenomenon of ourωun町 we study 也e ∞nc叩，t and prlωe部 of the reform of non tradable sh缸es. And according ωthe direction of 也is article，阴阳dytheωmpensation policy of the reform; make suppose 也at 也.e listed company h倒 strong earnings management motivation. Chapt田 4 study from empirical perspective ，in 由.e help of the Jones model，demonstrat倒也at different compani臼 und町 its own pu叩ose，has eamings management behavior genl ally. Chapter 5 give some relevant policy recommendations ，and point out some defici田lcies，d创创be 也efu阳re ofthωretical and empirical research pe即ectives. This article has adopted the 由ωry and empirical analysis method 伽也.e study of earning management. Based on 也.e s阳dy of earnings management and reform Fissu阔， we conducted the empirical analysis. 响巾 article select he listed data of companies which make 伽 reform in 2005 and 2006，break 也e date inωtwo samples， using the Jones models to perform a regression analysis on the exist侃侃 of earnings management. Th锢， build a dummy variables model，ωexamine the results of eamings management. Make the conclusion that the listed companies have earnings F management behavior，generally on 由.e background of the r