| In this paper,analysis the volatility of the macroeconomic situation and the real estate industry development in this period,especially the real estate enterprise accounting characteristics and main methods of earnings management,considering the macroeconomic fluctuation in China the degree of earnings management of Listed Companies in the real estate industry.Selecting the Lujiazui(600663)and CASIN Guo Xing Property Development Co.,Ltd.(000838)for case to analysis.Come to the conclusion of the study and for the listed companies in the real estate industry macroeconomic fluctuations in how to continuously improve their profitability with optimization suggestions.The innovation of this paper is to Dechow modified Jones model as the foundation,introducing pre accounts receivables,the specific accounting model of real estate enterprises can better explain the behavior of earnings management of Listed Companies in the real estate industry based on.In the linear regression,we can explain the impact of macroeconomic fluctuations on the earnings management of Listed Companies in the real estate industry.The theoretical analysis,verification inspection and case analysis proved that the real estate industry will carry out earnings management for the purpose of smoothing profits.Macroeconomic fluctuations have a significant impact on the degree of earnings management of Listed Companies in China’s real estate industry.in the macroeconomic upswing region,companies tends to lower profits;in the macroeconomic downturn region,companies tends to increase profits and the degree of earnings management even more.This research is helpful to improve the research of earnings management regulation.This research,could help the capital market regulators supervise the behavior of the listed companies’ profit adjustment,and help the policy makers to formulate the policies of the listed companies according to the economic fluctuation,whinc has extensive practical value. |
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