Research on Earnings Management of China\'s Listed and Unlisted Commercial Banks

• 1、School of Finance and Statistics，Hunan University，Hunan Changsha 410079

Abstract：At present, with the rapid development of economy, earnings management is also used by more and more enterprises. As the backbone of China\'s national economy, the earnings management of commercial banks has increasingly become a research hotspot of scholars at home and abroad. In recent years, the complexity of credit risk management and control of banks in China is increasing day by day. Financial supervision departments also take a series of measures to ensure the stable operation of commercial banks. The sample of this paper is a large number of data of 162 commercial banks in China. Eight variables including non-performing loan rate are defined, and a multiple regression model is constructed. The empirical results are analyzed by descriptive statistics and correlation analysis using RATS measurement software. In addition, the commercial banks are divided into listed commercial banks and non-listed commercial banks for grouping regression,comparative analysis and corresponding conclusions. It is found that the provision of loan loss reserve of Chinese commercial banks is influenced by obvious earnings management motivation and negative signal transmission, and listed commercial banks are more affected by earnings management motivation, while non-listed commercial banks are more affected by negative signal transmission. Finally, according to the research conclusion, this paper puts forward some suggestions from the perspective of financial supervision, commercial banks and market investors.

Keywords： Commercial banks Earnings management Loan loss provision Signal transmission