Existence analysis of earnings management of China´s agricultural listed companies

With the development of capital markets, agricultural listed companies which represent advanced agricultural productivity also gain a place in the capital market. In order to survive in the capital markets, agricultural listed companies have the internal demand for earnings management. Therefore, whether agricultural listed companies have earnings management is a proposition to be tested. This paper uses frequency analysis module to draw the histogram and normal curve fitting of EPS and ROE of agricultural listed companies in 2007 and 2008, and it makes K-S test, finding that agricultural listed companies exist earnings management issues.