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Sustainable development concept under China 's real estate listed companies earnings quality empirical research

Author: ZhouJunYing
Tutor: LiDingQing
School: Chongqing Technology and Business University
Course: Accounting
Keywords: sustainable development real state listed company earning quality
CLC: F224
Type: Master's thesis
Year: 2011
Downloads: 53
Quote: 0
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Abstract


Recently years, the accounting scandals of listed companies were reported more and more often in the stock market at home and abroad, some companies whitewash the accounting statement and adjust the profit in succession for the purpose of obtaining credit funds and commercial credits, making company go public, tax evasion or some other political goals. All these make the vast investors much more careful and questioning when they’re doing the investment decision analysis. They no longer pay all their attention only on the surface profit but turn the focus on to the analysis of the earning quality when they face the financial report of the listed companies. The entire value chain of real estate contains a number of industries participation. The real estate, as one of the pillar industry of the national economy, it’s importance and profoundness to the economy and people’s livelihood is self-evident. And the real estate enterprises, which are the compositions of the whole real estate business, their steady and healthy development determine the whole industry’s steady and healthy development. How to use the information restrict and articulation between the accountants to identify the quality of listed companies through the perfect accounting reports has become the first and urgent problem needs to be solved for the investors to make right decisions and the whole industry develops healthily.The research method used in this text is combining the normative research and empirical approach , also combining the qualitative research and quantitative research. First, analyse the definition, influencing factor, and main features of the earnings quality through the qualitative research. Then, this text is directed by the scientific outlook on development and introducing the point of selecting the representative financial index from five main features: predictions, constitution, profitability, constancy, and safety, and build a system of evaluation of earning quality of the listed companies on this basis. Third, on the base of that system, use the factor analysis to empower the index, structure compositive evaluation model of earning quality of the listed companies, thus we can get the comprehensive evaluation score of earning quality of the listed companies, EQI. Forth, chose the data of 75 real estate listed companies in Shenzhen and Shanghai from 2008 to 2009, and use the SPSS16.0 to do the empirical research of the model. The result shows that earning quality is related to the predictions, constitution, profitability, constancy, and safety of earning, thus proves the effectiveness and scientificalness of the system of evaluation of earning quality of the listed companies. In the end, on the base of the former research, combining the sustainable development view, put forward some pertinent measures to improve the earning quality of the listed companies.

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CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
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