The Influence Of Accounting Informatian Comparability Of Earnings Management Research In The Real Estate Industry

In our country,various ways of the management of listed companies use earnings regulation to whitewash the behavior of earnings data are very common.But the excessive earnings control behavior is not conducive to the development of enterprise and will damage the interests of the shareholders.Many domestic and foreign scholars have carried out research on the influencing factors of earnings management,the scope of the study are also compared widely.But because of the econometric model than construct firm level accounting information is relatively late,and the data acquisition is relatively difficult,very few scholars from the comparability of accounting information from the perspective of research,its impact on earnings management.Because the real estate industry in recent years,the development speed is very fast,and the industry to determine the time of income,sales and other general enterprises have different earnings control means is different.So in the study of impact factors of earnings management,it is necessary for us to put the real estate industry from the overall sample strip,separately.The research based on several considerations,the real estate industry listed companies as samples,using empirical analysis to test the influence during the period of 2010-2015,the accounting information comparable to the real estate industry the influence of the two types of earnings management of listed companies.The results proved that the improvement of accounting information comparability can suppress the real estate managers adopt accrual earnings management of listed companies,but increased the company's real earnings management behavior.And on the basis of the empirical results,this paper puts forward a few suggestions for the improvement of accounting information comparability.