Commercial bank´s earnings management and cash dividends policy — Study on particularity of listed commercial banks in China

This paper uses the data of 16 China´s listed commercial banks between 2007 and 2010 as the samples to go through the substantial evidence test of the relationship between commercial bank´s earnings management and cash dividends policy, on the basis of using the abnormal loan loss provision measurement and avoiding surplus loss measurement to measure commercial banks´ earnings management. The study has found that there is negative correlation relationship between commercial bank´s earnings management and cash dividend policy.