Study On The Earnings Quality Evaluation Of The Real Estate Industry

Earnings quality is one of the major problems in economic theory research, the real estate industry in recent years, China’s comparative "profiteering" in the industry, the paper these two words together, study the real estate industry earnings quality evaluation issues. With the further development of securities markets and financial listed companies on a range of issues from occurring, the degree of concern by the earnings quality has reached new heights. In this paper, the qualitative and quantitative analysis of earnings quality to evaluate the real estate industry, to identify existing problems and to propose targeted advice to improve the quality of earnings of listed real estate companies.The first part of the preface introduces the research background and significance of this research were reviewed on the real estate industry at home and abroad on earnings quality assessment, research content and methods of this paper gives a brief introduction. The second part of the theory of earnings quality evaluation. Introduced the earnings quality connotation, characteristics and influencing factors. The third part of the status quo analysis of earnings quality real estate industry. Combined with the real estate industry characteristics, based on the analysis of the development on the status of the real estate industry revenue, identify existing problems. The fourth case study the real estate industry earnings quality. Select the quality characteristics of the real estate industry cash income protection, growth, profitability analysis. Choose these three features of the corresponding earnings quality indicators, calculate the index of each sample of the raw data, and then re- Fufen. Method to determine the coefficient of variation of the weight of each indicator to obtain an aggregate earnings quality evaluation formula. Select the real estate industry in 2011 and 2012 dozens of listed companies as samples, calculate the index value based on the characteristics of each listed company’s financial statements, comprehensive evaluation formula and then get drawn before the final results, earnings quality analysis, in order to raise the next chapter reasonable recommendations. The fifth part to improve the quality of the real estate industry revenue suggestions put forward some reasonable suggestions of the national macro-control from their own point of view and angles. Finally, the conclusion describes the main conclusions of this paper, this paper analyzes and explains the limitations of the direction for further research.