Empirical Study on Earnings Management of Chinese Real Estate Listed Companies

被引：0
|
作者：
Shen, Dandan [1 ]
Ai, Wenguo [1 ]
机构：
[1] Harbin Inst Technol, Dept Accounting, Sch Management, Harbin 150001, Peoples R China
来源：
PROCEEDINGS OF 2011 INTERNATIONAL CONFERENCE ON CONSTRUCTION AND REAL ESTATE MANAGEMENT, VOLS 1 AND 2 | 2011年
关键词：
earnings management; empirical study; real estate;
D O I：
暂无
中图分类号：
C93 [管理学];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ;
摘要：
According to the specific pre-sale system of real estate enterprises, this paper references the extended Jones model and constructs an earnings management model which is especially suitable to the real estate listed companies to research their level of earnings management, by adding the correcting variable of deposit received into the extended Jones model. At the meantime, demonstrate the influence of four main earnings manipulation variables on earnings management of real estate companies. Empirical research shows that there is significant earnings management behavior among Chinese real estate listed companies, and the relative change of deposit received has greater impact than that of other earnings manipulation variables, including assets depreciation reserves, account payable and investment income.
引用
收藏
页码：540 / 543
页数：4
相关论文
共 50 条
  • [21] Earnings Management Using Disposal of Assets: Empirical Evidence from Chinese Listed Companies
    Cheng Fu
    Wang Fu-sheng
    Ji Shan-shan
    2012 INTERNATIONAL CONFERENCE ON MANAGEMENT SCIENCE & ENGINEERING, 2012, : 1413 - 1421
  • [22] Empirical Study on the Influencing Factors of Capital Structure of Real Estate Listed Companies
    He, Xin
    PROCEEDINGS OF THE 2019 4TH INTERNATIONAL CONFERENCE ON SOCIAL SCIENCES AND ECONOMIC DEVELOPMENT (ICSSED 2019), 2019, 314 : 327 - 330
  • [23] An Empirical Study on Asset Structure and Enterprise Performance of Listed Real Estate Companies
    Gao, Jie
    Gao, Yanru
    CARBON PEAK AND NEUTRALITY STRATEGIES OF THE CONSTRUCTION INDUSTRY (ICCREM 2022), 2022, : 517 - 523
  • [24] Skilled analysts and earnings management in Chinese listed companies
    Meng, Yifan
    Yang, Mo
    Li, Weiping
    INTERNATIONAL REVIEW OF ECONOMICS & FINANCE, 2024, 93 : 227 - 243
  • [25] An Empirical Study on the Performances of Management Buyouts in Chinese Listed Companies
    Li Fengyun
    Gan Yunyou
    PROCEEDINGS OF 2010 INTERNATIONAL CONFERENCE - ACCOUNTING AND FINANCIAL ENGINEERING, 2010, : 108 - 113
  • [26] An Empirical Research on the Relative Performance Evaluation of Executive Compensation in Chinese Real Estate Listed Companies
    Huang Hui
    Huang Jing-ya
    2016 23RD ANNUAL INTERNATIONAL CONFERENCE ON MANAGEMENT SCIENCE & ENGINEERING, VOLS. I AND II, 2016, : 1106 - 1111
  • [27] Empirical Study on Earnings Management of China's Loss Listed Companies of 2008
    Zheng, Yi
    Ma, Zhaoyue
    INTERNATIONAL CONFERENCE ON ENGINEERING AND BUSINESS MANAGEMENT (EBM2011), VOLS 1-6, 2011, : 61 - 64
  • [28] The analysis of capital structure of Chinese real estate listed companies
    李鹏雁
    罗庆生
    敖丽峰
    Journal of Harbin Institute of Technology, 2005, (03) : 291 - 294
  • [29] Empirical analysis on related transaction earnings management of listed companies
    Wang Huai-Dong
    INDUSTRY CLUSTER AND META-STUDIES, 2008, : 441 - 445
  • [30] An Empirical Study about Listed Companies' Earning Management of the Real Estate Industry under Macro-control
    Fan, Siqi
    2014 2ND INTERNATIONAL CONFERENCE ON ECONOMIC, BUSINESS MANAGEMENT AND EDUCATION INNOVATION (EBMEI 2014), VOL 34, 2014, 34 : 241 - 247
12345