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Contents 1 Introduction 1£®1 Motivations of corporate earnings management 1£®2 The determinants of corporate earnings management 1£®3 Objectives of the study 1£®4 Structure of the study 2 Literature review of corporate earnings management 2£®1 Accounting standards and earnings management 2£®2 Corporate governance and earnings management 2£®3 Legal protection and earnings management 2£®4 Summary and suggestions 3 How do regulatory scrutiny£¬ accounting standards and insiders¡ä incentives affect earnings management? Evidence from China 3£®1 Introduction 3£®2 Background issues and hypotheses 3£®3 Variables 3£®4 Sample selection and data 3£®5 Regression results 3£®6 Conclusions 4 Regional legal protection and earnings management£º Evidence from China 4£®1 Introduction 4£®2 Literature review£¬ legal environment index and hypothesis 4£®3 Variables 4£®4 Sample selection and data 4£®5 Regression results 4£®6 Conclusions 5 Corporate governance£¬ investor protection and earnings ª¤management£º New international evidence 5£®1 Introduction 5£®2 Measures of earnings management 5£®3 Proxies for investor protection and corporate governance 5£®4 Sample selection and data 5£®5 Empirical results 5£®6 Conclusions 6 Conclusions and implications Reference