房地产行业上市公司盈余管理行为实证研究
毕业论文关键词：房地产上市公司；盈余管理；可控应计利润
Empirical Study on Earnings Management Behavior of Listed Companies in Real Estate Industry
Abstract： Since the 1980s, China's securities market has been expanding. The disclosed information of listed companies, especially the accounting information, also drew more attention. Hence, some listed companies have abused earnings management. In China, the real estate industry is the pillar industry of the economy. In view of its unique pre-sale system and accounting methods, real estate companies often manage their earnings. This paper conducts empirical research, establishes regression model and utilizes descriptive statistic analysis to examine the correlation between earnings management degree and each variable. The results show that the changes of inventory, impairment of assets, accounts receivable and other items are related to earnings management degree, thus revealing the accounting methods of earnings management of real estate companies. Based on the empirical results, this paper gives some proposals to promote the long-term development of China's real estate industry, to guide investors to invest rationally and to maintain the effective operation of the capital market.
Key words: estate listed companies; earnings management; total accrued profit
目录
摘要1
关键词1
Abstract1
Key words1
一、 绪论1
（一）研究背景及意义 1
（二）研究方法 1
1.文献综述法1
2.实证研究法1
（三）研究的创新点2
二、国内外研究现状2
（一）国外研究现状2
（二）国内研究现状2
三、基础理论概述3
（一）盈余管理的概念及特征3
（二）我国上市公司盈余管理的动机4
1.资本市场动机4
2.政治动机4
3.契约动机4
4.避税动机5
四、房地产行业上市公司盈余管理的理论分析5
（一）房地产行业概念及特征᧿述5
（二）房地产行业会计核算特点5
（三）房地产行业上市公司盈余管理的主要手段6
1.调节收入的时间点6
2.调节成本和费用6
五、房地产上市公司盈余管理的实证研究7
（一）实证研究设计7
1.ᨀ出假设7
2.样本选取及数据来源7
3.模型设计7
4.变量选择8
（二）盈余管理存在性的实证研究8
（三）盈余管理手段的实证研究11
（四）实证研究结论及分析12
吹冰、对房地产行业盈余管理的相关对策建议13
（一）制定特别针对于房地产行业的会计准则13
（二）强化信息披露管理13
（三）加强外部监管和处罚力度13
（四）加强上市公司诚信道德建设14
致谢14
参考文献14
一、绪论 （一）研究背景及意义
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