中国房地产上市公司盈余管理研究  

Study on Earnings Management of China's Listed Companies in Real Estate Industry

作　　者：叶旭[1] 王吉培[2] 

机构地区：[1]重庆工商大学会计学院,重庆400067 [2]中国人民银行天津分行,天津300040

出　　处：《广西财经学院学报》2011年第2期86-89,共4页Journal of Guangxi University of Finance and Economics

摘　　要：提出了修正的Jones时变面板模型,并采用我国房地产上市公司的相关数据进行了验证。实证结果发现,修正的Jones时变面板模型克服了传统截面或时序Jones模型维度信息的单一性以及由于遗漏了时间因素而导致估计偏误,能够较好地揭示房地产盈余管理的模式和特征。同时,我国房地产行业的盈余管理模式具有时变特征,适合建立修正的Jones时变面板模型。This article proposed a modified Jones model with time-varying panel,and had a verification with related data of China＇s listed companies. The empirical results show that modified Jones model of time-varying panel overcomes the simplex dimension of information in the traditional cross-section or the unity of Jones model, and estimated bias due to the ignorance of the time factor. The modified Jones model is able to reveal the patterns and features of real estate earnings management. China＇s earnings management of real estate companies has the features of time-varying, so it is suitable to build modified Jones model with time-varying panel.

关 键 词：Jones模型 时变面板模型 盈余管理 

分 类 号：F293.3[经济管理—国民经济]