基于现代契约理论的中国上市公司盈余管理实证研究-会计学专业论文.docxVIP

II II Abstract Since the 80s of 20th century, earnings management became a hot research subject in the international economics and accounting educational circles. Overseas financial researchers presented theories explaining the earnings management policy of listed companies, earnings management is called”a game of market participants”, which has a long history in western countries. With the development of security market and the market economy, the financial reports, which are offered by the listed companies, have been considered as the most important basis by which people make dicisions. Concerned by people extremely as corporate performance, the accounting earnings information is paid more attention and becomes the basic standard of estimating enterprises and managers. Earnings management is not just a kind of accounting behavior. It roots from the conflict of different stakeholders. At present, the phenomenon of earnings management is very widespread, more and more the case of the listed companies’ earnings management continuously been seen in the report, strengthen the research of the earnings management to raise the quality of the accounting information and improve the stock market’s function of the optimization disposition have the very important meaning. Watts and Zimmerman give us the three hypotheses of economic incentives: Compensation Contract Hypothesis, Debt Contract Hypothesis and Political Cost Hypothesis. Based on the contract theory and the fruits of scholars abroad and inside for reference, this thesis using the methods both of theoretic analysis and empirical testing made on earnings management of Chinese listed companies. The thesis is divided into four chapters. Chapter one: Introduction. This chapter mainly explains the title selection background, researching purpose; defines the research ranges; brief surveys the domestic and international research dynamic status; states the research thought, methods and possible innovations. Chapter two: Cor