Empirical Research On Earnings Management Of Real Estate Industry Based On The Current Accounting Standards

Along with the rapid development of Chinese securities market,the listed company's financial report,its increasingly significant influence the authenticity, the fair sex directly related to the interests of all parties,relates to the social reasonable allocation of resources and the healthy development of the capital market. Appropriate of earnings management helps improve accounting surplus decision-making information content,and make surplus information to better reflect the economic value of a firm,but in our country because of earnings management is improper use of the listed company,its negative effect reduces the financial reporting information reliability , which seriously affected the capital market optimize configuration of resources function,an obstacle of the development of China's stock market factor.Choose with prominent features of real estate industry as the research object,on the one hand, in booking system and bank mortgage loan two big favorable conditions,under the support of real estate industry become a higher-yielding industry,by investors,their surplus information for stakeholders is especially important;On the other hand,in the real estate industry in the importance of the people's livelihood that it is the development of national economy of pillar industries,But Treasury since 2004 to strengthening the real estate development enterprise accounting information quality checks,discovered was found real estate enterprise accounting information distortion is very serious,conceal profit and tax evasion phenomenon more facts. In order to solve these problems listed company of real estate industry,this paper on the current accounting norms of real estate industry listed company earnings management of this topic in-depth study for Chinese real estate industry,in the current accounting standards adopted of earnings management behavior provides the theory and the practice of support.This paper first earnings management of related basic theory , including annotates the earnings management related concept definition,origin,types and mode,And then combining with real estate industry products and accounting characteristics and research the new accounting rule of listed companies in China real estate major surplus management behavior,And adopt empirical research method,the selection of 2006 to 2009 of 86 estate listed companies as the research object,the main five playability variables and earnings management degree of relation empirically research; Finally proposed regulating Chinese real estate industry earnings management behavior and puts forward the Suggestions of accounting standards.