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Empirical Research on Earnings Management of Listed Company in Real Estate Profession-Data Analysis Based on the Financial Reporting

Author: LiPengLei
Tutor: LiuJianZhong
School: Henan University
Course: Accounting
Keywords: Listed real estate companies Earnings Management Quarterly financial reports Jones model
CLC: F293.33
Type: Master's thesis
Year: 2011
Downloads: 541
Quote: 1
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Abstract


Since the 1980s, the earnings management behavior gradually become the focus of domestic and international accounting theory research. And a lot of literature has demonstrated China's listed companies earnings management, but listed real estate company rarely. The real estate industry listed companies, listed companies, compared with other industries, there are significant differences in both the operational characteristics or specific accounting. And in recent years, despite government departments almost every year on the market and different degree of regulation, but the prices are still on the increase. Therefore, we have chosen the real estate industry and earnings management combine research. This paper uses a combination of normative and empirical research methods. First of all, in the previously studied by experts and scholars on the basis of earnings management theory are reviewed. Then, a comprehensive review of the course of development of the real estate industry. Finally, the real estate company listed on the Shanghai Stock Exchange (A shares) 2007-2009 Annual Report and quarterly data collection, through comparative analysis of the modified Jones model (model I) and the newly created model (model II) regression results concluded Specifically stepwise regression analysis to examine the real estate industry earnings management through the analysis of the direction of the regression coefficients and significant, specific governance recommendations at the end of the article. Through empirical analysis, we draw the following three conclusions: 1. Listed real estate company in the annual financial statements and interim financial reporting earnings management behavior, and earnings management behavior is most obvious in 2009, 2007 secondary in 2008, the most weak. Listed real estate companies in the annual audit is completed first quarter financial report, do the opposite with the annual financial report surplus adjustment. Model more suitable used to estimate the real estate listed companies in the second quarter of 2008, non-operability of the fourth quarter and the third quarter of 2009, the accrued profits, inventory listed real estate companies in the three quarters of earnings management likely a more suitable, while in the other study period model is used to estimate the behavior of earnings management of listed real estate companies. Compared with the existing research, the innovation of this paper: on the selection of the data, based on the growing industry of real estate the impact of China's economic development and national stability as the research object, the new accounting standards issued after the implementation of the annual financial statements and interim financial statements (2007-2009) for analysis, which is rare in the papers listed real estate companies in the past. Research methods, based on the modified Jones model, taking into account the characteristics of the real estate industry, adding a new variable - inventory, and then create a new model, and then by the multiple linear regression, regression analysis, The two models are compared, a comprehensive study of the real estate industry earnings management behavior after the promulgation of the new guidelines. Course, there are also shortcomings, mainly includes the following two points: 1 article in the selection of the study, excluding the earnings management of listed real estate company in the special events listed real estate companies in general, that this is just research under the presence of earnings management behavior. This paper argues that the real estate listed companies there are more obvious earnings management behavior, and reveals the changes in the characteristics of earnings management, but the extent of earnings management of listed real estate companies in the end, this is subject to future research.

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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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