Author(s)

Hua Qing

Corresponding Author

Hua Qing

Abstract

Due to the imperfect governance structure of listed companies, it provides an opportunity for earnings management, which directly leads to the development of accounting standards. However, the development of accounting standards plays an important role in China's listed companies. If earnings management leads to a series of loopholes in accounting information theory, this will directly affect the operation and development of listed companies. If not resolved properly, it will not only lead to a loss of the company, but also lead to the economic recession of our country. This paper discusses the concept of earnings management of listed companies, analyzes the motivation of earnings management of listed companies in China, and discusses the relationship between earnings management and accounting standards of listed companies in China, so as to lay a foundation for balancing the relationship between earnings management and accounting standards of listed companies.

Keywords

Listed company, Earnings management, Accounting standards, Profit.