Empirical Research On Relationship Of The Real And Accrued Earnings Management Of The Real Estate Industry

Earnings management is widespread in our country.Appropriate earnings management can improve the quality of accounting information and make accounting information more accurately reflect the company's surplus.However,for tax avoidance and brand,Excessive earnings management will be conducted.The financial information disclosed by the company can not accurately reflect the company's results.This action is harmful to resource allocation.Research on the relationship between accrual management and real management,is conductive to supervision department.Research on the preference of listed company to two kinds of earnings management,is conductive to supervision department.Many domestic scholars have conducted a lot of research on earnings management.However,the real estate industry as the object of research,and research of the relationship between accrual management and real management is relatively trivial.However,The real estate industry provide the basic material for the national economy,promote China's economy development and urban construction,make contribution to the fiscal revenue.We should study the level of accrual management and real management.We should study the relation between them.Research on these issues have important theoretical and realistic significance.This article selects the real estate industry as the research object.Research conclusions are as follows:There is a positive correlation between accrual and real earnings management;Real estate industry prefers to use real earnings management;In the real estate industry,production control is the most used.