A Study On The Profit Manipulation Of Listed Companies In Estate Industry

The study of profit manipulation has a long history. Very fruitful research achievements of domestic and foreign scholars, including profit manipulation definition of the profit manipulation, the determination of profit manipulation, the existence of profit manipulation, manipulation of profits from multiple aspects, such as the motivation, means and management involved in management, economy, finance, financial, and other disciplines. In all of the study, the study of profit manipulation of listed companies is more, on the one hand, because of a greater influence on the profit manipulation of listed companies, on the other hand because of the large listed company information clues. In addition, research on individual industry profit manipulation is more, because the same industry enterprises from the perspective of production technology, management, various specifications and other comparable, through the research can be more thorough in-depth analysis.W real estate company, its management of the real estate business is all in mainland China, all the shares listed in Shen Zhen. This article mainly takes the W company as an example to explore profit skillls, the purpose is to hope that through a complete analysis theory and the typical cases in China’s real estate industry common ways of profit manipulation of listed companies, understand the motive of profit manipulation, and targeted put forward to eliminate the real estate industry in our country listed company profit manipulation of the negative impact of advice, to facilitate the other related interest subjects of real estate listed companies to maintain their own rights and interests, to promote the healthy and long-term development of a market.This paper adopts normative research, on the basis of examples, summarized some motivation and manipulation methods, qualitative analyzed in depth. Discussed in this paper, the profit manipulation are defined and elaborated the characteristics of its is subjective deliberate; Further detail shows our country real estate industry development and current situation of the listed company; And according to the real estate industry listed companies in the industry as a whole, the main products, with the particularity of the respect such as accounting, bold reasonably speculated that the motive of profit manipulation; Then detailed analyses the commonly used means of profit manipulation; Finally discussed from multiple levels the negative impact of profit manipulation of listed companies in real estate industry and puts forward policy proposals targeted; Qualitative analysis is mainly used in the motive of profit manipulation of deduction and profit manipulation of the negative influence of the content such as; In the listed company of our country real estate industry development and the present situation, the real estate industry listed companies in the industry as a whole, main products, with the particularity of accounting is described, for example in-depth analysis of the real estate industry profit manipulation of listed company means of specific analysis, etc.