摘要：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.
