Commercial bank's earnings management and cash dividends policy — Study on particularity of listed commercial banks in China

摘要

This paper uses the data of 16 China's listed commercial banks between 2007 and 2010 as the samples to go through the substantial evidence test of the relationship between commercial bank's earnings management and cash dividends policy, on the basis of using the abnormal loan loss provision measurement and avoiding surplus loss measurement to measure commercial banks' earnings management. The study has found that there is negative correlation relationship between commercial bank's earnings management and cash dividend policy.