Analysis on Relation Transaction Earnings Management of Listed Companies
Qin Jiang · Journal of Shihezi University · 2003
The phenomena through relation transaction earnings management in China's listed companies are relatively serious.The paper explains and analyses the implication characteristics,internal motivation,external cause and specific means of relation transaction earnings management.It also puts forward that standardizing relation transaction earnings management of the listed companies should perfect the structure of legal person governing,vary the stipulation of taking net capital rate as sole core control parameter,further perfect the relation parties concerned and transaction principles,standardize the broker's behavior and reinforce the strength of supervision and punishment.