房地产上市公司盈余管理研究.docVIP

PAGE PAGE 11 摘要 市场机制的不断健全和完善，促进了中国资本市场的快速发展，中国证券市场近年來呈现出良好的发展态势。对于上市公司，如何在现有的会计准则和证券法等相关法律法规的制约下实现企业融资的目的成为企业最为关心的问题，盈余管理就是在这一背景下逐步形成并发展起來的。当前，随着资本市场竞争的不断加剧，上市公司的盈余管理现象越來越普遍，房地产行业作为投资相对较大的国民经济的支柱性行业，其盈余管理行为不仅对投资者的投资决策产生影响，而且影响到中国证券市场的健康发展。不同的时期企业管理者盈余管理的目的、使用的手段不尽相同，使其产生的社会影响也具有显著的差别。因此，本文以房地产上市公司为研究对象，以沪市2007年至2013年的数据研究房地产上市公司是否存在盈余管理行为。研究发现，得出了中国房地产上市公司确实存在盈余管理行为，且在不同的情况下盈余管理的方向有很强的针对性。 关键词：房地产；上市公司；盈余管理 Abstract The continuous perfection of the market mechanism and perfect, to promote the rapid development of Chinas capital market, China Securities Market in recent years, showing a good momentum of development. For listing Corporation, which in the current accounting standards and the securities law and other relevant laws and regulations of corporate finance to become the most concern, earnings management is in this context that gradually formed and developed. At present, along with the capital market competition intensified, more and more widespread phenomenon of earnings management of listing Corporation, the real estate industry as a pillar industry investment is relatively large in the national economy, the earnings management behavior not only affect the investment decisions of investors, but also affect the healthy development of Chinas securities market. During the period of earnings management for different purposes and means are not the same, the social influence and make it produce also had significant difference. Therefore, based on the real estate listing Corporation as the object of study, the data of Shanghai stock market from 2007 to 2013 real estate listing Corporation is the existence of earnings management behavior. The study found that the real estate listing Corporation, China the existence of earnings management behavior in different situations, and the direction of earnings management has very strong pertinence. Key words: Real estate; listing Corporation; earnings management 目录 1 TOC \o 1-3 \h \z \t 3,3 引言 1 2 文献综述与研究假设 2 2.1文