1、中國(guó)海洋大學(xué)碩士學(xué)位論文我國(guó)上市公司基于金融工具的盈余管理案例研究姓名：涂芳申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：@指導(dǎo)教師：@2011IIACaseStudyonChineseListedCompanies’EarningsManagementbasedonFinancialInstrumentsAbstractInthe21stcenturywiththeincreasingfinancialrisksfinancialinstrumentses

2、peciallytheinnovationofderivativefinancialinstrumentsarememe.Cpateinvestmentfinancingenvironmentbothchangeprofoundlywhichhavecontributedtoupdateimplementnewfinancialinstrumentsaccountingstards.Howeverthenewfinancialinstr

3、umentsaccountingstardschangethemethodofearningsmanagementoflistedcompanies.ThispaperstudiesthemotivesmeansofearningmanagementofChineselistedcompaniesitsimpactontheincomestatementinthreeperspectiveswhichareclassificationo

4、ffinancialassetschangesinfairvalueoffinancialassetshedgeofderivativefinancialinstruments.Bytheroticalanalysiscasestudythispaperfoundthat:Firstlistedcompaniesusethewayofclassificationoffinancialassetsfearningsmanagementth

5、atcanbedividedintofourspecificcasesindertothedifferentmanagementpurposeswhenassetsareclassifiedinthebeginningfinancialassetsavailablefsalewouldbeclassifiedasheldftradingfinancialassetsheldftradingfinancialassetswouldbecl

6、assifiedasfinancialassetsavailablefsalewhenassetsaremeasuredinthefollowupheldtomaturityinvestmentlongtermequityinvestmentwouldbeclassifiedasfinancialassetsavailablefsaletoinflatedprofits.Furtherstudiesshowedthatcompanies

7、whichbothhavefinancialassetsavailablefsaleheldftradingfinancialassetstendtoclassifiedasthefmertogetmeoptionsprovidea“reservoir“fearningsmanagementincomesmoothing.Intheholdingperiodthebadprofitabilitycompanywilldisposalof

8、financialassetsavailablefsaletosmoothingprofitsgoodcpatetendtokeepthecapitalsurplusofunrealizedprofitsinfinancialassetsavailablefsaleuntilalateryear.Secondlistedcompaniesusefinancialassetsavailablefsaletomanipulateearnin