Empirical Study on Earnings Management of Chinese Real Estate Listed Companies

被引：0
|
作者：
Shen, Dandan [1 ]
Ai, Wenguo [1 ]
机构：
[1] Harbin Inst Technol, Dept Accounting, Sch Management, Harbin 150001, Peoples R China
来源：
PROCEEDINGS OF 2011 INTERNATIONAL CONFERENCE ON CONSTRUCTION AND REAL ESTATE MANAGEMENT, VOLS 1 AND 2 | 2011年
关键词：
earnings management; empirical study; real estate;
D O I：
暂无
中图分类号：
C93 [管理学];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ;
摘要：
According to the specific pre-sale system of real estate enterprises, this paper references the extended Jones model and constructs an earnings management model which is especially suitable to the real estate listed companies to research their level of earnings management, by adding the correcting variable of deposit received into the extended Jones model. At the meantime, demonstrate the influence of four main earnings manipulation variables on earnings management of real estate companies. Empirical research shows that there is significant earnings management behavior among Chinese real estate listed companies, and the relative change of deposit received has greater impact than that of other earnings manipulation variables, including assets depreciation reserves, account payable and investment income.
引用
收藏
页码：540 / 543
页数：4
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