Research on Earnings Management of Available-for-sale Financial Assets Under Changes in Accounting Standards

DOI

10.2991/978-94-6463-996-4_5How to use a DOI?

Keywords

standard changes; available-for-sale financial assets; earnings management; financial reporting; empirical analysis

Abstract

This paper aims to explore earnings management of available-for-sale financial assets (AFS) under the background of standard changes. Firstly, it outlines the changes in standards and their impact on corporate financial reporting, thereby introducing issues that require in-depth research. Then, it analyzes the classification of financial assets, with a focus on the characteristics of AFS and their manifestations in financial statements. Subsequently, it examines various earnings management techniques and discusses in detail the adjustment methods for enterprises to utilize AFS for earnings management under the new standards, revealing the substantial impact of standard changes on earnings management behavior and the potential economic consequences. Finally, this paper summarizes the conclusions through empirical analysis and proposes suggestions for the preparation and supervision of financial statements in the future. The analysis shows that the changes in standards not only affect the accounting treatment of available for sale financial assets, but also put forward new requirements for the earnings management methods of enterprises, forcing them to achieve a balance between benefits and risks. In the process of adapting to the new standards, enterprises need to increase their analysis of market trends, attach importance to the management of current assets, and ensure the stability and accuracy of their financial performance.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Peiqin Cai
PY  - 2026
DA  - 2026/02/15
TI  - Research on Earnings Management of Available-for-sale Financial Assets Under Changes in Accounting Standards
BT  - Proceedings of the 2025 7th Management Science Informatization and Economic Innovation Development Conference (MSIEID 2025)
PB  - Atlantis Press
SP  - 35
EP  - 44
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-996-4_5
DO  - 10.2991/978-94-6463-996-4_5
ID  - Cai2026
ER  -