Existing Possibility Analysis of Chinese Listed Companies’ Earnings Management under the New Accounting Guidelines

摘要

After the implementation of new accounting standards，can it inhibit the behavior of earnings management of listed companies effectively? Through the investigation of 84 listed companies' ways of profiting in Shanghai stock market and the composition of the profits as well as the analysis on the profits' decomposition's influence to the total profits，and we found that after the implementation of the new guidelines，the listed company's earnings management behavior still exists，and the listed companies，mainly through non-operating incomes and income on investment，the two deficits of the non-recurrent items to profit.