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《Commercial Research》 2005-17
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The Characteristics of Earnings Management in Chinese Listed Companies

ZHANG Yu-chun,LI Zong-zhi(School of Humanity and Social Science,Nanjing Aviation and Aeronautic University,Nanjing,Jiangsu 210016,China)  
It is an urgent task for government to control earnings management in those listed companies.This can be fufilled by taking a series of measures:clarify property right,design good control-improve policy,improve corporate structure,revise law system and use market mechanism to control earnings management.
【CateGory Index】: F275.4
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【Co-citations】
Chinese Journal Full-text Database 10 Hits
1 LI Li,WANG Chuan-bin(1.School of Economics,Shandong University,Jinan 250100,Shandong;2.School of Economics,AHUT,Ma'anshan 243002,Anhui,China);An Analysis of the Institutional Environments of Mutual Fund in China[J];Journal of Anhui University of Technology(Social Sciences);2006-03
2 XI Yan-qun,LIU Shao-ping(School of Management,AHUT,Ma'anshan 243002,Anhui,China);Ponderations on the Management of Profits in Listed Companies[J];Journal of Anhui University of Technology(Social Sciences);2006-06
3 WANG Li-zhi HAN Fu-rong( College of Economics and Management, Beijing Polytechnic University, Beijing 100022, China );Analysis on the Nature of Enterprises from the View of Life Circle[J];Journal of Beijing Polytechnic University Social Sciences Edition;2002-04
4 SUN Chuan(School of Economics and Business Administration,BNU,Beijing 100875,China);Nature of an Enterprise and Inter-enterprise Relationship:An analytical framework for governance mechanism[J];Journal of Beijing Normal University(Social Sciences);2006-01
5 XIE Pei-hong,MENG Xian-zhong(Antai School of Management,Shanghai Jiao Tong University,Shanghai 200030,China);Goal of special knowledge and choice of organization structure for enterprises[J];Journal of Beijing University of Posts and Telecommunications(Social Sciences Edition);2007-05
6 LIUSheng-huan;Brand, Transaction Cost and Real Estate Brand[J];Commercial Research;2002-07
7 HU Bao, LI Jing-lan(College of Management, Zhejiang University, Hangzhou 310029, China);Incomplete Contract, Unsymmetrical Information and Financial Transaction Between Bank and Enterprise[J];Commercial Research;2003-01
8 MING Hai-tao, WANG Song, ZHAO Yan-jie;On Accounting Professional Judgement[J];Commercial Research;2004-14
9 HE Yun(School of Economy and Management,Nanchang University,Nanchang 330047,China);The Coordination of Labor Relationship in Non-public Economy[J];Commercial Research;2005-14
10 SHAO Jun(International Business School,Nankai University,Tianjin 300071,China);On Earnings Management of Listed Companies[J];Commercial Research;2005-15
【Co-references】
Chinese Journal Full-text Database 10 Hits
1 LI Chang-qing, GUAN Lian-yun (School of management,Xiamen University,Xiamen,361005);An Empirical Research on the Relationship BetweenOwnership Structure and Earnings Management[J];Commercial Research;2004-19
2 DU Li(School of Accounting,Shanghai University of Finance and Economics,Shanghai 200433,China);The Anaysis and Control of Enticing Factors in Earnings Management[J];Commercial Research;2005-19
3 WANG Zhi tai (School of Accounting,Shanghai University of Finance and Economics,Shanghai,China,200433);An Empirical Study on the Perisistence of Earnings in Shahghai Stock Market[J];THE STUDY OF FINANCE AND ECONOMICS;2000-05
4 DU Xuan jun (School of International Business Management, Shanghai University of Finance and Economics, Shanghai, China,200433);Game Analyses on the Rulebreaking in China's Securities Markets[J];THE STUDY OF FINANCE AND ECONOMICS;2000-06
5 (Sun Zheng, Wang Yuetang);A positive Study on Disposing the Resources and Controlling the Surplus[J];THE STUDY OF FINANCE AND ECONOMICS;1999-04
6 Huang Hong Hong YuMing ( Business Collage of Shang Hai NormaL University, Shanghai 200234 );Surplus Between Management and Compary Is It Play Chess The Comparison of The Characleristic to Control[J];Journal of Communication of Finance and Accounting;2005-01
7 Zhu Qingxu Song Shaoqing (Shijiazhuang University of Economics, Shijiazhuang ,Hebei 050031);Performance Evaluation Model of IT Companies Based on Entropy Method[J];Journal of Communication of Finance and Accounting;2005-06
8 Liu Jianmin(Ningbo University , Ningbo , Zhejiang 315211);A Discussion on Recognition and Keeping away of Listed Companies Financial Statements' Window-dressing[J];Journal of Communication of Finance and Accounting;2005-07
9 He Jingfan (Civil Aviation Flight University of China , Guanghan, Sichuan 618307);The positive analysis on earnings management and audit opinions[J];Communication of Finance and Accounting(Academy Version);2006-03
10 Chen Liang(Guangdong University of Finance ,Guangzhou, Guangdong 510521);A research on the surplus management on stimulation[J];Communication of Finance and Accounting(Academy Version);2006-07
【Secondary Citations】
Chinese Journal Full-text Database 3 Hits
1 GU Zhao feng (School of Accounting,Shanghai University of Finance and Economics, Shanghai,China,200433);On Earnings Management[J];THE STUDY OF FINANCE AND ECONOMICS;2000-03
2 (by QIN Rong-sheng);A New Task of Financial Accounting:Surplus Management[J];Contemporary Finance & Economics;2001-02
3 Wu Liansheng;Trichotomy of Accounting Information Distortion:Theoretical Framework and Evidences[J];Accounting Research;2003-01
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