A Recursive Analysis on the Factors of Earnings Management Behavior of the Listed Companies in China

Earnings management behavior has become a common instrument for the company management to manipulate the profit in the capital market. At present, the earnings management research is mainly about the earnings management´s producing conditions, motivation and empirical test and its time and place, and the like. However, specific calculative items and accountant methods of the corporation authorities are still paid less attention. In this paper, the recursive analysis is used to analyze the calculative items, and get three indexes which have the distinct relation to the earnings management, and furthermore, the regressive equation is used to carry out distinctive analysis and reasonable interpretation through SPSS.