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Empirical Research on Earnings Management of Real Estate Industry under the Enterprise of Life Cycle

Author: YaoZuo
Tutor: JiXiaoWei
School: Shenyang University of Technology
Course: Accounting
Keywords: Earnings management the enterprise of life cycle real estate industry
CLC: F293.33
Type: Master's thesis
Year: 2012
Downloads: 61
Quote: 0
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Abstract


Earnings management problem has been the hot topic of financial management, itis that enterprise management comprehensively uses accounting and non accountingmethods to realize the maximization of enterprise value and own effectiveness withinthe scope of the allowance of generally accepted accounting principles and accountingsystem when establishing financial report and constructing economic transactions. Thispaper studied motivation and measures of earnings management of the listed companiesof Chinese real estate industry based on the point of view enterprise life cycle. Based onamendatory Jones model and combined with the improvement of characteristic earningsmanagement methods of real estate enterprise, handling accrued profits were calculated,degree and means of earnings management of real estate enterprise in different lifecycle were compared and analyzed by using descriptive statistics method and theconnections between different life cycle and earnings management were researched bythe usage of the multiple linear regression model. Hope that it can make a contributionto better identify real accounting information of enterprise for investors through theresearch of real estate enterprise in different life cycle. The article was divided into fiveparts:The first chapter is for the introduction. The research background and meaning wasput forward according to the role of real estate industry in the national economy of ourcountry, domestic and foreign scholars’research of life cycle and earnings managementwas mainly summarized, enterprise surplus can change with the life cycle of enterprise.The second chapter is for theoretical basis. From the theory of life cycle andearnings management, current developing situation of related life cycle and earningsmanagement theory of domestic and foreign enterprise were mainly introduced, as wellas all the scholars’research content was briefly reviewed. Meanwhile, the divided basisof enterprise life cycle and the understanding of earnings management in this paperwere put forward.The third chapter analyzed motivation and method of surplus management indifferent life cycle contraposing the listed companies in the real estate industry. The fourth chapter put forward modified surplus management model through thetheory analysis of above three chapters, taking example by earnings management modelfrom domestic and foreign and combining with real estate industry. It used the real dataof the listed company from2006to2010to carry through statistic analysis, verified theassumption and processed analysis according to the conclusion of model.The fifth chapter basically made a summary to this thesis, and put forward thelimitations.

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CLC: > Economic > Economic planning and management > Urban and municipal economy > Urban Economics and Management > The real estate economy > Real Estate Management
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