| Earnings quality of listed companies has two meanings:first, earnings data whether real, fully reflect the operating performance of listed companies and financial situation, whether users can be assured to use the report; second, listed companies profit level and the level of profitability. In recent years, with the development of securities markets, the listed company's earnings quality has been concerned by Theorists and Practitioners. Many studies have started around this subject, research directions include the connotation of earnings quality, earnings quality attributes, factor of earnings quality, measurement standards and evaluation methods of earnings quality, etc. Most studies did not distinguish between specific industries. Research standards and environment are different. Different conclusions of the study focused.The sub-sector research earnings quality of listed companies can provide a reference both for the stakeholders, but also for the improvement of earnings quality of the industry, so that more targeted research and practical applications. When selected sectors, taking into account in these two areas:the impact of the industry on the national economy and the importance of earnings quality in this industry, to be selected as the study of the real estate industry. Also because of the openness and credibility of data, select the listed companies in the industry to study in order to profit by analyzing the quality of listed companies, extend the conclusion to the quality of the real estate industry.Earnings quality of listed companies has two meanings:first, earnings data whether real, fully reflect the operating performance of listed companies and financial situation, whether users can be assured to use the report; second, listed companies profit level and the level of profitability. In recent years, with the development of securities markets, the listed company's earnings quality has been concerned by Theorists and Practitioners. Many studies have started around this subject, research directions include the connotation of earnings quality, earnings quality attributes, factor of earnings quality, measurement standards and evaluation methods of earnings quality, etc. Most studies did not distinguish between specific industries. Research standards and environment are different. Different conclusions of the study focused. |
