Impact in Earnings Management of Fair Value Measurement Based on Electric Power Industry

Xiaoyan Liu, Yanqing Yu


Earnings management has always been the focus of Accounting Research, but under the new accounting
standards, the introduction of fair value may create space for earnings management of listed companies. The
existence of earnings management behavior in the power industry, which is a pillar industry in China’s national
economy, is related to the healthy and orderly development of China’s national economy. Based on the related
financial data from 2006 to 2011 of listed companies in electric power industry and from investment income and
asset impairment losses two aspects, this paper uses descriptive statistics analysis and regression analysis method
for empirical research, and then found the existence of earnings management behavior in the power industry.
According to conclusions, this paper puts forward relevant suggestions for related information users to analyzing
or making decision offering support.

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International Business Research  ISSN 1913-9004 (Print), ISSN 1913-9012 (Online)

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