审计质量、融资需求与盈余管理——基于2016—2021年A股房地产公司的实证数据

Audit quality,financing requirements and surplus management:based on the A-share real estate company research from 2016 to 2021

针对审计质量、融资需求与盈余管理问题,以2016—2021年A股房地产公司为样本进行实证分析,检验了融资需求、审计质量对盈余管理的影响,分析审计质量在融资需求与盈余管理之间关系的调节作用。研究表明:房地产公司在融资需求下存在盈余管理行为,二者显著正相关;审计质量对应计盈余管理存在显著抑制作用;审计质量对存在融资需求的房地产公司的盈余管理行为发挥负向调节作用。研究结论为进一步加强房地产公司盈余管理提供参考。

In view of audit quality,financing demand and surplus management,empirical analysis was conducted from A-share real estate companies from 2016 to 2021 to examine the impact of financing demand and audit quality on earnings management,and to analyze the regulatory role of audit quality on the relationship between financing demand and earnings management.The research results show that the real estate companies have surplus management behavior under the financing demand,and there are significant positive correlation suspension.Audit quality has a significant inhibitory effect on earnings management.Audit quality plays a negative role in regulating the surplus management behavior of real estate enterprises with existing financing needs.The research results provide reference for further strengthening the earnings management of real estate companies.