Empirical Analysis on the Characteristics of Accounting Elements of Listed Companies in Building Materials Industry

Liu Yun; Yang Qiaowen; Yao Yonghong

doi:doi:10.11648/j.jfa.20180602.14

| Peer-Reviewed

Empirical Analysis on the Characteristics of Accounting Elements of Listed Companies in Building Materials Industry

Liu Yun, Yang Qiaowen, Yao Yonghong

Published in Journal of Finance and Accounting (Volume 6, Issue 2)

Received: 19 June 2018 Published: 20 June 2018

Views: Downloads:

Download PDF

Share This Article

Twitter
Linked In
Facebook

Abstract

This paper builds an empirical model of accounting factors such as inventory, receivables, liabilities, net assets, operating costs, operating income, net profit and other accounting factors in the assets of accounting factors. To net profit to be explained variable, other accounting elements as the explained variable, for China's building materials industry (A shares) in the third quarter of 2017 financial indicators for the empirical analysis, trying to find out decision accounting elements dependent data regularity of construction building materials industry net profit model, the elements of accounting in the model structure characteristics, in order to strengthen industrial chain management, to the back-end industry: A leading role in the real estate industry to provide decision basis; To provide the decision-making basis for the construction materials industry and the internal supply side reform of specific companies in the industry.

Published in	Journal of Finance and Accounting (Volume 6, Issue 2)
DOI	10.11648/j.jfa.20180602.14
Page(s)	76-83
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2018. Published by Science Publishing Group

Keywords

Building Materials, Profit Model, Characteristics of Accounting Elements

References

[1]	Confirm: Papers are 2018GZGJ167 funded projects.
[2]	Luo yanfang, liu xiaolong. Research on information conduction relationship between housing market and building materials sector -- based on VAR- bekk-garch binary model [J]. Henan science, 2013, 31(08):1294-1299.
[3]	Net profit of listed companies in building materials industry was increased by 34% [J]. Building materials development orientation, 2011, 9(05):71-72.
[4]	Cao hu, zhao dun. Analysis on quality inspection and supervision of building materials [J]. China standardization, 2016(17): 18-19.
[5]	Tong chao, zhang ruifeng. Analysis on the impact of green and environment-friendly building materials on the development trend of residential buildings [J]. Building materials and decoration, 2017(27): 65.
[6]	Liu qin. Effective application of computer technology in building materials management [J]. Building materials technology and application, 2017(04): 34-36.
[7]	Joe fong kuo. Unified thought To take on responsibilities reverse excess shortage coexistence of confusion Resolutely fight building materials industry supply side structural reforms to be completed in China building materials federation council of five five and 2016 of all the conference speech [J]. Journal of building materials in China, 2016 (9): 26-33.
[8]	Liu yun, Chen Margaret, Yang Qiaowen, YaoYonghong, Accompanying the binomial - the function of regression model building is introduced to Beijing entity class 2017 mid-term financial indicators of listed companies, for example, "[c]. 2016. (5):56-63.
[9]	Hang zhang, Yun Lin. The Research Based on Big Data Management Accounting Model Building Science Lnnovation. Science Publishing Group USA. Volume4 Numbrr4 August 2016:228-233.
[10]	Hang zhang, Liu yun. Economic Growth and International Trade Effect on Fiscal Revenue Empirical Research - For Example in China Area. Science Publishing Group USA. Journal of Finance and Accounting. 2017; 5(3): 96-101.

Cite This Article

Plain Text BibTeX RIS

APA Style

Liu Yun, Yang Qiaowen, Yao Yonghong. (2018). Empirical Analysis on the Characteristics of Accounting Elements of Listed Companies in Building Materials Industry. Journal of Finance and Accounting, 6(2), 76-83. https://doi.org/10.11648/j.jfa.20180602.14

Copy | Download

ACS Style

Liu Yun; Yang Qiaowen; Yao Yonghong. Empirical Analysis on the Characteristics of Accounting Elements of Listed Companies in Building Materials Industry. J. Finance Account. 2018, 6(2), 76-83. doi: 10.11648/j.jfa.20180602.14

Copy | Download

AMA Style

Liu Yun, Yang Qiaowen, Yao Yonghong. Empirical Analysis on the Characteristics of Accounting Elements of Listed Companies in Building Materials Industry. J Finance Account. 2018;6(2):76-83. doi: 10.11648/j.jfa.20180602.14

Copy | Download

@article{10.11648/j.jfa.20180602.14,
  author = {Liu Yun and Yang Qiaowen and Yao Yonghong},
  title = {Empirical Analysis on the Characteristics of Accounting Elements of Listed Companies in Building Materials Industry},
  journal = {Journal of Finance and Accounting},
  volume = {6},
  number = {2},
  pages = {76-83},
  doi = {10.11648/j.jfa.20180602.14},
  url = {https://doi.org/10.11648/j.jfa.20180602.14},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20180602.14},
  abstract = {This paper builds an empirical model of accounting factors such as inventory, receivables, liabilities, net assets, operating costs, operating income, net profit and other accounting factors in the assets of accounting factors. To net profit to be explained variable, other accounting elements as the explained variable, for China's building materials industry (A shares) in the third quarter of 2017 financial indicators for the empirical analysis, trying to find out decision accounting elements dependent data regularity of construction building materials industry net profit model, the elements of accounting in the model structure characteristics, in order to strengthen industrial chain management, to the back-end industry: A leading role in the real estate industry to provide decision basis; To provide the decision-making basis for the construction materials industry and the internal supply side reform of specific companies in the industry.},
 year = {2018}
}

Copy | Download

TY  - JOUR
T1  - Empirical Analysis on the Characteristics of Accounting Elements of Listed Companies in Building Materials Industry
AU  - Liu Yun
AU  - Yang Qiaowen
AU  - Yao Yonghong
Y1  - 2018/06/20
PY  - 2018
N1  - https://doi.org/10.11648/j.jfa.20180602.14
DO  - 10.11648/j.jfa.20180602.14
T2  - Journal of Finance and Accounting
JF  - Journal of Finance and Accounting
JO  - Journal of Finance and Accounting
SP  - 76
EP  - 83
PB  - Science Publishing Group
SN  - 2330-7323
UR  - https://doi.org/10.11648/j.jfa.20180602.14
AB  - This paper builds an empirical model of accounting factors such as inventory, receivables, liabilities, net assets, operating costs, operating income, net profit and other accounting factors in the assets of accounting factors. To net profit to be explained variable, other accounting elements as the explained variable, for China's building materials industry (A shares) in the third quarter of 2017 financial indicators for the empirical analysis, trying to find out decision accounting elements dependent data regularity of construction building materials industry net profit model, the elements of accounting in the model structure characteristics, in order to strengthen industrial chain management, to the back-end industry: A leading role in the real estate industry to provide decision basis; To provide the decision-making basis for the construction materials industry and the internal supply side reform of specific companies in the industry.
VL  - 6
IS  - 2
ER  -

Copy | Download

Author Information

Liu Yun

Hua Shang Accounting College, Guang Dong University of Finance and Economics, Guangzhou, China
Yang Qiaowen

Hua Shang Accounting College, Guang Dong University of Finance and Economics, Guangzhou, China
Yao Yonghong

Hua Shang Accounting College, Guang Dong University of Finance and Economics, Guangzhou, China

Download PDF

Sections

Plain Text BibTeX RIS

APA Style

Liu Yun, Yang Qiaowen, Yao Yonghong. (2018). Empirical Analysis on the Characteristics of Accounting Elements of Listed Companies in Building Materials Industry. Journal of Finance and Accounting, 6(2), 76-83. https://doi.org/10.11648/j.jfa.20180602.14

Copy | Download

ACS Style

Liu Yun; Yang Qiaowen; Yao Yonghong. Empirical Analysis on the Characteristics of Accounting Elements of Listed Companies in Building Materials Industry. J. Finance Account. 2018, 6(2), 76-83. doi: 10.11648/j.jfa.20180602.14

Copy | Download

AMA Style

Liu Yun, Yang Qiaowen, Yao Yonghong. Empirical Analysis on the Characteristics of Accounting Elements of Listed Companies in Building Materials Industry. J Finance Account. 2018;6(2):76-83. doi: 10.11648/j.jfa.20180602.14

Copy | Download

@article{10.11648/j.jfa.20180602.14,
  author = {Liu Yun and Yang Qiaowen and Yao Yonghong},
  title = {Empirical Analysis on the Characteristics of Accounting Elements of Listed Companies in Building Materials Industry},
  journal = {Journal of Finance and Accounting},
  volume = {6},
  number = {2},
  pages = {76-83},
  doi = {10.11648/j.jfa.20180602.14},
  url = {https://doi.org/10.11648/j.jfa.20180602.14},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20180602.14},
  abstract = {This paper builds an empirical model of accounting factors such as inventory, receivables, liabilities, net assets, operating costs, operating income, net profit and other accounting factors in the assets of accounting factors. To net profit to be explained variable, other accounting elements as the explained variable, for China's building materials industry (A shares) in the third quarter of 2017 financial indicators for the empirical analysis, trying to find out decision accounting elements dependent data regularity of construction building materials industry net profit model, the elements of accounting in the model structure characteristics, in order to strengthen industrial chain management, to the back-end industry: A leading role in the real estate industry to provide decision basis; To provide the decision-making basis for the construction materials industry and the internal supply side reform of specific companies in the industry.},
 year = {2018}
}

Copy | Download

TY  - JOUR
T1  - Empirical Analysis on the Characteristics of Accounting Elements of Listed Companies in Building Materials Industry
AU  - Liu Yun
AU  - Yang Qiaowen
AU  - Yao Yonghong
Y1  - 2018/06/20
PY  - 2018
N1  - https://doi.org/10.11648/j.jfa.20180602.14
DO  - 10.11648/j.jfa.20180602.14
T2  - Journal of Finance and Accounting
JF  - Journal of Finance and Accounting
JO  - Journal of Finance and Accounting
SP  - 76
EP  - 83
PB  - Science Publishing Group
SN  - 2330-7323
UR  - https://doi.org/10.11648/j.jfa.20180602.14
AB  - This paper builds an empirical model of accounting factors such as inventory, receivables, liabilities, net assets, operating costs, operating income, net profit and other accounting factors in the assets of accounting factors. To net profit to be explained variable, other accounting elements as the explained variable, for China's building materials industry (A shares) in the third quarter of 2017 financial indicators for the empirical analysis, trying to find out decision accounting elements dependent data regularity of construction building materials industry net profit model, the elements of accounting in the model structure characteristics, in order to strengthen industrial chain management, to the back-end industry: A leading role in the real estate industry to provide decision basis; To provide the decision-making basis for the construction materials industry and the internal supply side reform of specific companies in the industry.
VL  - 6
IS  - 2
ER  -

Copy | Download