Abstract
With the further development of China's capital market, the importance of earnings management has gradually become one of the key research topics in the accounting field. Starting from the basic concept of earnings management, this paper mainly studies the motivation, means and influencing factors of earnings management of Chinese listed companies. Through the review and sorting of the relevant literature, the conclusions and suggestions are given at last. This paper argues that supervision for earnings management of Listed companies still needs to be strengthened in China. Based on the study of earnings management of Chinese listed companies, this paper hopes to put forward some suggestions to better improve the securities market environment, improve the capital market system and standardize the financial information disclosure of listed companies in China.
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