Journal of Finance and Accounting

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

Received: 19 June 2018    Accepted:     Published: 20 June 2018
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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.

DOI 10.11648/j.jfa.20180602.14
Published in Journal of Finance and Accounting (Volume 6, Issue 2, March 2018)
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), 2024. Published by Science Publishing Group

Keywords

Building Materials, Profit Model, Characteristics of Accounting Elements

References
[1] Confirm: Papers are 2018GZGJ167 funded projects.
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[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.
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Author Information
  • Hua Shang Accounting College, Guang Dong University of Finance and Economics, Guangzhou, China

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

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

Cite This Article
  • 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

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    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

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    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

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  • @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://download.sciencepg.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}
    }
    

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    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
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    JF  - Journal of Finance and Accounting
    JO  - Journal of Finance and Accounting
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    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
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    ER  - 

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