房地产行业上市公司盈余管理分析-会计学专业论文.docxVIP

earnings distribution and case analysis to study on the earnings management behaviors of the real estate listed company. There are two conclusions: 1.The random variable of the earnings per share of 117 company samples is disobedient normal distribution, and this index value may be adjusted artificially. The result confirms the research hypothesis of this paper, i.e. the earnings management behaviors generally exist in the real estate listed companies. 2. It is concluded that make use of the selectivity of the accounting policies and estimates, non-recurring profit and loss and related party transaction are the main means of earnings management behaviors in the real estate listed companies through applying case analysis in the basis of combination with relevant data. Finally, this paper analyzes the advantages and disadvantages of earnings management. It is considered moderate and rational earnings management behaviors can play a positive role, while excessive earnings management behaviors will produce adverse consequences. Moreover, this paper tables a proposal of earnings management mainly from the aspects of accounting standards, internal and external environment, and supervision. However, the earnings management is a systematic and long-term project, needs constantly and consciously efforts from each department to complete. In conclusion, the motivation, method, level and frequency of earnings management are changing constantly along with the rapidly changing of the economic environment and diversification and complicate of economic work. In other word, the earnings management is always a new topic. The study in the future must advance with the times and follow closely with the new trends to establish a theory system of perfect prediction and interpretation of earnings management, to promote the accounting standards perfectly and the performance effectively, to optimize the allocation of market resource and to promote the development of national economy healthi