An empirical analysis of earnings management on asset valuation perspective

摘要

This paper empirically analyzes assets assessment results in A-share listed company's assets restructuring transactions of Shanghai and Shenzhen in 2013, finding the more common phenomenon that listed companies will affect the increment rate of asset evaluation for the motivation of earnings management. Through the test and analysis this paper concludes that the main way of earnings management of such listed companies is to purchase quality assets at a low price from affiliated parties, and puts forward suggestions about easing the extent of earnings management of listed companies.