Abstract
Earnings management plays a leading role in the development of enterprises. With the popularity of big data, when enterprises implement earnings management, analyzing the big data model from the computer can improve the development speed of enterprises. It is not only the key of accounting theory and corporate governance research, but also the top priority in practice. With the continuous development of economy and society in recent years, the problems of interrelated financial have frequently appeared, which leads investors to query the earning ability of related companies. Therefore, this paper studies the current situation of enterprise earnings management from the perspective of big data, and further analyzes the existing problems, and puts forward the countermeasures and suggestions for the relevant enterprise earnings management from the perspective of big data, hoping to standardize the enterprise earnings management behavior and maintain the order of the investment market.
Highlights
With the continuous improvement of China's economic system, earnings management has become one of the important issues that concerned by many scholars, and a growing number of listed companies have adopted a method of using earnings management to achieve financial reporting objectives
2.2.1 Earnings Management by Using Accounting Standards In Chinese modern market, due to the diversification of industries, enterprises are involved in various fields, and at the same time, each company has to deal with business in different ways
When the accounting standards or the economic market change, the enterprise's accounting methods are revised according to the regulations, and the consistent accounting methods should be adopted under normal circumstances
Summary
With the continuous improvement of China's economic system, earnings management has become one of the important issues that concerned by many scholars, and a growing number of listed companies have adopted a method of using earnings management to achieve financial reporting objectives. Relevant research shows that enterprises need to fulfill their social responsibilities, control excessive earnings management, and safeguard the interests of stakeholders. If the enterprise's management personnel use unreasonable accounting methods without authorization, even if the enterprise can make profits, it will damage interests of enterprise stakeholders and may bring losses to the enterprise. If we want to effectively restrain the manipulation behavior of earnings management, we must constantly improve the internal management system of enterprises to help enterprises balance the contradiction between those who pursue interests and those who safeguard interests
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