Receipts in Advance and the Earned Surplus Reserves and Earnings Management of Real Estate Enterprises

被引：0

作者：

Tao, Ping ^{[1
]}

Zhang, Xiu ^{[1
]}

机构：

[1] Harbin Inst Technol, Sch Econ & Management, Dept Accounting, Harbin 150001, Peoples R China

来源：

ICCREM 2015: ENVIRONMENT AND THE SUSTAINABLE BUILDING | 2015年

关键词：

D O I：

暂无

中图分类号：

TU [建筑科学];

学科分类号：

0813 ;

摘要：

The first part of this paper introduces the background behind advance sale system of houses in the real estate industry. Next, we discuss the information contents of receipts in advance from surplus reserves and earnings management. Among them, we adopt the receipts in advance and earnings management empirical model to analyze whether receipts in advance could be a means of earnings management. Our study found that receipts in advance can provide related information for stakeholders to predict performance. However, this kind of information probably is the results of earnings management. At last, we present recommendations in the system of advance sale and the analyzing of information as well as establishing the information system, etc.

引用

页码：829 / 834

页数：6

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