本文選題：房地產(chǎn)企業(yè) + 政策調(diào)控��； 參考：《東北財經(jīng)大學(xué)》2013年碩士論文

【摘要】：隨著近年來我國房地產(chǎn)行業(yè)的蓬勃發(fā)展,其日益成為高風(fēng)險、高收益的行業(yè),并受到越來越多的人的關(guān)注和青睞。與此同時,房地產(chǎn)行業(yè)的盈余管理行為亦不容忽視,盈余管理不僅會影響投資者的投資決策,更重要的是阻礙我國證券市場的健康發(fā)展,因此我們有必要揭示房地產(chǎn)企業(yè)的盈余管理行為,并提出有效的改善和管制措施。本文針對房地產(chǎn)行業(yè)會計核算的特點和盈余管理的主要手段的分析,結(jié)合近年來國家出臺的一系列調(diào)控政策,用實證研究的方法,揭示出政策調(diào)控對房地產(chǎn)行業(yè)盈余管理行為的影響,以及國有企業(yè)和非國有企業(yè)對政策調(diào)控的不同反應(yīng)。 本文首先在盈余管理相關(guān)理論和房地產(chǎn)行業(yè)盈余管理特點的基礎(chǔ)上,闡述了盈余管理的動機和手段,并討論了房地產(chǎn)行業(yè)盈余管理的特殊手段。然后選取了2002-2010年上市的房地產(chǎn)企業(yè)作為研究樣本,從實證角度對政策調(diào)控之下我國房地產(chǎn)企業(yè)盈余管理的行為進(jìn)行了研究。 實證研究模型設(shè)計中,在對國內(nèi)外盈余管理計量模型進(jìn)行闡述和分析的基礎(chǔ)上,對擴(kuò)展的瓊斯模型進(jìn)行了改進(jìn),基于房地產(chǎn)企業(yè)會計核算的特點考慮了預(yù)收賬款因素。在度量政策調(diào)控期間盈余管理程度時,在計量模型中加入了政策調(diào)控啞變量,在研究政策調(diào)控期間國有企業(yè)和非國有企業(yè)對政策調(diào)控的不同反應(yīng)時,加入了企業(yè)性質(zhì)啞變量,選取了房地產(chǎn)上市公司數(shù)據(jù),對盈余管理模型參數(shù)進(jìn)行了估計,并對盈余管理計量模型進(jìn)行了F檢驗和t檢驗,驗證了模型的適用性。并對盈余管理測度值和操縱性變量之間進(jìn)行了多元回歸,考察了兩者之間的關(guān)系。 為了提高實證結(jié)果的可靠性,本文對模型進(jìn)行了穩(wěn)健性檢驗。最后針對實證研究的結(jié)果提出了規(guī)范房地產(chǎn)企業(yè)盈余管理行為的建議。 本論文主要包括以下部分： 第一部分為緒論,關(guān)于研究背景和選題意義,以及國內(nèi)外關(guān)于盈余管理行為研究的文獻(xiàn)綜述,同時介紹了本文的研究框架和方法。 第二部分為理論部分,主要闡述了盈余管理相關(guān)理論、盈余管理的動因和手段以及盈余管理計量模型并介紹了房地產(chǎn)行業(yè)調(diào)控措施。 第三部分為實證研究設(shè)計部分,包括假設(shè)的提出、模型的建立、變量、數(shù)據(jù)的選取等,為下一部分實證回歸奠定基礎(chǔ)。 第四部分為實證檢驗。此部分首先對樣本進(jìn)行描述性統(tǒng)計和回歸分析,對本文的研究假設(shè)進(jìn)行實證檢驗,結(jié)合近年來的房地產(chǎn)行業(yè)宏觀調(diào)控政策對實證結(jié)果進(jìn)行分析。隨后為了保證研究結(jié)果的準(zhǔn)確性和可靠性,又進(jìn)一步對樣本數(shù)據(jù)進(jìn)行了穩(wěn)健性檢驗。 第五部分研究結(jié)論及不足。此部分總結(jié)了本文的研究成果,并提出政策意見；同時梳理了本文研究的不足之處,為將來的進(jìn)一步研究奠定基礎(chǔ)。本文主要采用實證研究的方法,研究了政策調(diào)控對房地產(chǎn)企業(yè)盈余管理行為的影響,對于房地產(chǎn)行業(yè)調(diào)控政策的制定和實施具有重要指導(dǎo)作用。
[Abstract]:With the rapid development of China's real estate industry in recent years, it has become a high risk, high income industry, and has attracted more and more people's attention and favor. At the same time, the earnings management behavior of the real estate industry can not be ignored. The earnings management will not only affect the investment decision of investors, but also hinder the securities market of our country. As a result, it is necessary for us to reveal the earnings management behavior of real estate enterprises and to put forward effective measures to improve and control. In this paper, the characteristics of the real estate industry accounting and the main means of earnings management are analyzed, and a series of regulatory policies issued by the country in recent years have been combined with the methods of empirical research to reveal the government. The impact of strategic regulation on earnings management in real estate industry, as well as the different responses of state-owned enterprises and non-state-owned enterprises to policy regulation.
On the basis of the related theories of earnings management and the characteristics of earnings management in the real estate industry, this paper expounds the motivation and means of earnings management, and discusses the special means of earnings management in the real estate industry. Then, it selects the real estate enterprises listed in the 2002-2010 years as the research sample. The behavior of earnings management in real estate enterprises has been studied.
In the model design of empirical research, based on the exposition and analysis of the domestic and foreign earnings management model, the extended Jones model is improved. The accounts receivable factors are considered based on the characteristics of the accounting of real estate enterprises. The policy regulation is added to the measurement model when measuring the degree of earnings management during the period of policy regulation and control. The dumb variable, in the study of the different reactions between the state and non-state enterprises during the policy regulation and control, the dumb variable of the enterprise is added, the data of the listed real estate companies are selected, the parameters of the earnings management model are estimated, and the F test and the t test are carried out for the earnings management model, which verifies the applicability of the model. The multiple regression between earnings management measurement and manipulation variables was conducted to examine the relationship between them.
In order to improve the reliability of the empirical results, this paper test the robustness of the model. Finally, according to the empirical results put forward the standard of earnings management behavior of real estate enterprises.
This paper mainly includes the following parts:
The first part is the introduction about the research background and significance, and domestic and foreign research on the behavior of earnings management literature review, and introduces the research framework and methods of this paper.
The second part is the theoretical part, mainly expounds the related theory of earnings management, motivation and means of earnings management and earnings management and introduces the econometric model of the real estate industry regulation and control measures.
The third part is the design part of the empirical study, including the hypothesis, the establishment of the model, the variables, the selection of data, and so on, laying the foundation for the next part of the empirical regression.
The fourth part is an empirical test. Firstly, this part carries out a descriptive statistics and regression analysis on the sample, and carries out an empirical test on the research hypothesis in this paper, and analyzes the empirical results with the macroeconomic regulation policy of the real estate industry in recent years. The robustness test.
The fifth part of the research conclusions and shortcomings. This part summarizes the results of this study, and puts forward the policy suggestions; at the same time, it combs the shortcomings of this study and lays the foundation for future further research. This paper mainly uses empirical research methods to study the effect of policy regulation on the earnings management behavior of real estate enterprises. The formulation and implementation of regulation policies in the real estate industry play an important guiding role.
【學(xué)位授予單位】：東北財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F299.233.4

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本文編號：2045049