浅谈房地产泡沫经济下的会计信息披露

Disclosure of accounting information in real estate bubble economy

近年来,房地产泡沫严重影响着该行业的会计信息披露。在借鉴国内外理论研究的基础上,利用19家房地产上市公司股价和有关会计信息指标,运用显著性检验方法和回归分析,对我国2001,2003,2005年房地产业运行中泡沫状态是否影响该行业的会计信息进行实证分析。

The real estate bubble in recent years, has a serious impact on the industry＇ s disclosure of accounting information. Based on the theoretical studies from home and abroad, with the stock price of 19 real estate listed companies and the related indexes of accounting information ,an empirical analysis is made by significance test and regression analysis on whether the bubble in the operation of Chinese real estate market had an effect on the disclosure of the industry＇ s accounting information during the year 2001,2003 and 2005.