This paper investigates the effect of accounting comparability on earnings management using input method developed by Bradshaw (2009). Since there have been several studies on developed market such as US, my target focuses on the emerging capital market of China, which has changed its accounting policy to the new IFRS-based accounting standards. I find that accounting comparability is significantly negatively associated with earnings management. I believe this paper will suggest the policy makers in China on the issues of accounting comparability and earnings management.