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The Influence of Listed Real Estate Companies' Competition to Real Earnings Management

机译：房地产上市公司竞争对实际盈余管理的影响

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With the increase of numerous listed companies of real estate in our country, the competition is becoming more and more fierce. To gain more profit as direct purpose is the basic characteristics of the listed real estate companies, making earnings management effectively enables enterprises to develop steadily. So, exploring the relationship between earnings management and listed real estate companies' competition has important practical significance. With the constant improvement of accounting standard for business enterprises and the further strengthen of external supervision, the traditional sense of the accrued earnings management is limited to a great extent, for the purpose of earnings management, more managers in listed real estate companies tend to adopt sales manipulation, cost manipulation, and expense manipulation, etc. ways of real earnings management to whitewash financial statements. Real earnings management has stronger concealment and flexibility. Paper uses three indicators of real earnings management as the breakthrough point, analyzing the data of the listed real estate companies from 2010 to 2014, validating the relationship between listed real estate companies' competition and the real earnings management, then pointing out some corresponding countermeasures.
机译：随着我国众多房地产上市公司的增多，竞争也越来越激烈。直接获取更多利润是房地产上市公司的基本特征，有效的盈余管理可以使企业稳步发展。因此，探索盈余管理与房地产上市公司竞争的关系具有重要的现实意义。随着企业会计准则的不断提高和外部监督的进一步加强，传统的应计盈余管理观念在很大程度上受到限制，以盈余管理为目的，上市房地产公司中越来越多的管理者倾向于采用盈余管理。销售操纵，成本操纵和费用操纵等实际盈余管理方式来粉饰财务报表。实际盈余管理具有更强的隐蔽性和灵活性。论文以实物盈余管理的三个指标为切入点，分析了2010年至2014年房地产上市公司的数据，验证了房地产上市公司竞争与实物盈余管理之间的关系，并提出了相应的对策。

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