Abstract
This paper studied earnings management by commercial banks in China. Based on the data of public commercial banks in Chinese stock market from 2005 to 2008, frequency distribution diagram and Z test were used to explore whether banks' executives managed earnings for avoiding earnings losses. The frequency diagram of EPS supported that banks' executives managed earnings for avoiding earnings losses. The Z test partially supported it. Therefore, conclusion was made that commercial banks in China manipulated reported earnings through making small negative earnings into small positive earnings.
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