Research on the Relationship Between Reform of Enterprise Income Tax and Enterprise Earnings Management

摘要

The implementationof the new enterprise income have different degrees of impaction on China's listed companies' tax burden, so many listed companies carried out earnings management. In order to determine whether there is tax avoidance motive for earnings management in listed companies, and observe the impact of factors of earnings management and market response. Through panel data tests, this paper found that, either raise or lower the company tax rate, the companies will take earnings management. Market is able to identify and agrees with the tax avoidance behavior of earnings management.