Volume 6, Issue 2, March 2018, Page: 76-83
Empirical Analysis on the Characteristics of Accounting Elements of Listed Companies in Building Materials Industry
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
Received: Jun. 19, 2018;       Published: Jun. 20, 2018
DOI: 10.11648/j.jfa.20180602.14      View  703      Downloads  103
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.
Keywords
Building Materials, Profit Model, Characteristics of Accounting Elements
To cite this article
Liu Yun, Yang Qiaowen, Yao Yonghong, Empirical Analysis on the Characteristics of Accounting Elements of Listed Companies in Building Materials Industry, Journal of Finance and Accounting. Vol. 6, No. 2, 2018, pp. 76-83. doi: 10.11648/j.jfa.20180602.14
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