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Article Title : Research on Enterprise Earnings Management Behavior under Hedging Accounting
Author(s) : Yongchen Li, Xinyu Zhan
Corresponding Author : Xinyu Zhan
Keywords : Hedge Accounting; Earnings Management; Other Comprehensive Income.

The quantitative to qualitative transformation of the new hedge accounting standards has given enterprises greater autonomy while achieving international convergence. Based on this, this article has carried out research on corporate earnings management behavior under hedge accounting from both theoretical and practical perspectives. First, based on the international comparison of hedge accounting standards and the accounting treatment process, it analyzes the earnings management space of enterprises under the new hedge accounting standards. Then, on the basis of theoretical analysis, this article uses empirical data from listed companies to explore whether there is a correlation between the degree of application of hedge accounting standards and the degree of company earnings management, and further proposes suggestions on the management and control of earnings management under hedge accounting, to provide a reference basis for the further reform of hedge accounting standards.