Research On Earnings Management Of Company XH

In recent years,the rapid development of China's securities market provides a strong impetus for China's economic.Listed companies regard the stock market as a platform which assists them to achieve fast and efficient investment and financing.And in order to earn more market recognition and development prospects,listed companies regulate their performance and report with earnings management to create a thriving scene.As the national economic development-dominated and basic industry,the real estate industry and its long-lasting and healthy development not only relates to the national economic development,but also the stability of people's lives.With characteristics of capital-intensive,labor-intensive,high-yield and high-risk,earnings management is particularly prevalent in the real estate industry.And this paper selects a listed real estate companies for the study,by means of theory and research methods the paper gives an in-depth analysis of the extent,means and motivation of earnings management.The paper is divided into the following sections: First,sort out the domestic and foreign scholars' research to find the starting point;Second,elaborate the relevant theoretical basis of earnings management;Third,meter the current situation of XH company and analyze tools and motivation of earnings management;Fourth,make double dimensional evaluation to the result of XH's earnings management;Fifth,put forward four proposals on how to regulate the real estate industry earnings management.