南纺股份盈余管理动机及行为研究

本科论文AbstractIn the capital market,earnings management has always been one of the topics ofhigh attention in listed companies.China's listed companies can improve their profitsto a certain extent by using earnings management,improve their image and value,andbetter motivate their managers to make decisions.However,various and complexearnings management behaviors can also bring some negative effects.Excessiveearnings management behavior can not make financial statements truly reflect thecurrent situation of the company.the interests of the person,and even affect theoverall interests of the country.This paper first summarizes the research on earnings management by domesticand foreign scholars,then introduces the relevant theories of earnings management indetail,and then further analyzes the case of Nan Tex shares,how to use earningsmanagement behavior to solve the company's difficulties and stabilize the company'sposition in the case of financial difficulties,at the same time,it also finds that thedefects of internal governance and supervision of listed companies and thesupervision of related institutions are not in place.Key words:listed company;Nan Tex;Earnings management motivation