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This paper distinguishes top managers’ earning management behavior when they are under different financing status, especially focuses on how managers’ characteristics will affect companies’ earnings management when they have financing demands and pressures. This paper collects data of managers’ characteristics from China A-share listed companies and studies it’s different influence on earnings management by comparing companies who are newly listed or issue new shares to companies who don’t. The results show that financing companies engage more on earning management behavior in general. Gender of top managers has no significant effect on companies’ earning management; however, male proportion of top management team will increase earnings management behavior when companies have a demand on financing. Furthermore, the average educational level of top management team has a positive influence on companies earning management and this effect is stronger for companies who have a financing situation. Finally, a younger management team will conduct more earning management behavior in general, but older age managers will positively affect on this behavior when companies have a financing demand.

The Impact of Financing Pressure on the Relationship between Top Managers’ Characteristics and Earnings Management