Research On Enterprise Earnings Quality Evaluation Based On Entropy Weight TOPSIS Method

As one of the core accounting information of enterprises,accounting earnings information has attracted the attention of enterprise information users.The research on accounting earnings has always been a hot issue for scholars.In recent years,due to the impact of the economic environment,enterprises are facing more and more development problems.Many enterprises have been delisted,financial problems are not good,and financing is difficult.Then some enterprises carry out excessive earnings management with a chance to manip ulate surpluses.Finishing the financial statements and interfering with the certified public accountants issued audit opinions.In particular,real estate enterprises,as the pillar industries in the development of the national economy,the development status of the national economy and the people's livelihood,in this round of economic environment,coupled with the influence of various regulatory policies,the development fluctuations are large,2017 China Non-financial The financial security assessment report of listed companies shows that the financial security of the real estate industry in the 25 first-class industries is the worst,and 95 companies have different levels of whitewashed report suspicion and excessive earnings management.It can be seen that the surplus quality of China's current real estate listed companies is worthy of our research and exploration.Based on the literature review and relevant theoretical review of earnings quality and its evaluation at home and abroad,combined with the development status of China'sreal estate listed companies and the influencing factors of earnings quality,this paper analyzes the current status of China's real estate listed companies' earnings and their evaluation.And the existing problems,and then combined with the business characteristics of real estate enterprises,from the cash security,sustainability,profitability,growth,security of the surplus to establish a surplus quality evaluation index system,and use the TOPSIS method to establish a surplus quality evaluation The model selects 117 2013-2017 data from China's A-share real estate listed companies to apply the entropy weight TOPSIS model for empirical analysis.The results show that the cash security and growth of earnings are more important in evaluating the earnings quality of real estate listed companies.High,more than half of the company's earnings quality in 2013 and 2015 is higher.In 2014,2016 and 2017,more than two-thirds of the company's earnings quality is low.The validity test was carried out with the regression model.The results show that the evaluation model can effectively evaluate the earnings quality.