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Subject: Accounting Standards for Businesses Based on Earnings Management
Author: Wu Baozhong
Keyword: accounting standards, earnings management, changes in accounting policies, non-recurring profits and losses
Newspapers published: Journal of China Women's University
Issue No. original: No.2, 2012
This article finds that existing accounting standards played a certain role in the earnings management of listed companies. The paper also puts forth the following suggestions: formulate conceptual framework of accounting standards, implement the formulating program of accounting standards, disclose non-recurring profits and losses in income statements and allow accounting standards to constrain the disclosure of changes in accounting policies.
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