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Research on Earnings Management of Chinese Listed Companies in Electrical Industry: Taking Wintime Energy as an Example

In: Proceedings of the 2022 2nd International Conference on Economic Development and Business Culture (ICEDBC 2022)

Author

Listed:
  • Kehan Zhou

    (Shanghai Lixin University of Accounting and Finance, Department of Accounting)

Abstract

China as one of the significant emerging markets is high attention to the reality of financial reports. While earnings management is likely to impact the accuracy of accounting information, disturb the market and influence the stakeholder’s judgement. It is essential to research the motivation and detailed method of earnings management for better control of this behaviour. This study, therefore, is based on a case analysis of Wintime Energy, which aims to analyse the rationality of the behaviour of changing accounting estimates to realise earnings management. For this, a study is conducted by researching the time and policy of accounting estimate change and comparing the changed policies with other similar enterprises. Then, this paper analyzes the effect of this change using the stock price, financial indicators, and other related factors. The results indicate that the behaviour of Wintime Energy's accounting estimate change was unreasonable The intention to manipulate profits and alleviate capital flow problems could be verified.

Suggested Citation

  • Kehan Zhou, 2022. "Research on Earnings Management of Chinese Listed Companies in Electrical Industry: Taking Wintime Energy as an Example," Advances in Economics, Business and Management Research, in: Yushi Jiang & Yuriy Shvets & Hrushikesh Mallick (ed.), Proceedings of the 2022 2nd International Conference on Economic Development and Business Culture (ICEDBC 2022), pages 1762-1769, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-036-7_263
    DOI: 10.2991/978-94-6463-036-7_263
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