我国房地产景气周期与上市公司盈余管理关系的实证研究  

Empirical Research on the Relationship between China's Real Estate Business Cycle and Earnings Management in Listed Companies

作　　者：李蓓蓓[1] 

机构地区：[1]财政部财政科学研究所,北京100036

出　　处：《山东科技大学学报（社会科学版）》2012年第5期83-88,94,共7页Journal of Shandong University of Science and Technology(Social Sciences)

摘　　要：利用改进的琼斯时变模型和盈余管理工具偏好分析模型研究房地产景气周期与盈余管理的关系,结果表明,中国房地产上市公司盈余管理方向与房地产景气指数存在逆向关系,不同景气指数年份采用的盈余管理工具的偏好也有差异。This paper explores the relationship between business cycle of real estate and earnings management in listed companies by improved Jones varying model and preference analysis model. As a conclusion, the tendency of earnings management is reverse to booming index of real estate,and preference to earnings management is changed on booming index in specific years.

关 键 词：房地产 盈余管理 景气周期 

分 类 号：F293.3[经济管理—国民经济]