1134085331：请将以下翻译为英语并用SCI语言风格润色：本文基于以往研究以我国房地产行业为例对我国房地产行业中上市公司存在的盈余管理问题进行了实证分析。首先本文对公允价值计量模型与盈余管理的相关理论进行了介绍并对目前国内外对盈余管理与公允价值的研究进行了回顾并对两者的关系进行了总结。在此基础上选取合适的被解释变量、解释变量和控制变量进行实证分析。为检验假设本文根据修正的Jones模型利用s

Based on previous research, this paper empirically analyzes the earnings management issues of listed companies in China's real estate industry. Firstly, the paper introduces the relevant theories of fair value measurement and earnings management, reviews the current research on earnings management and fair value both domestically and internationally, and summarizes the relationship between the two. Based on this, appropriate dependent, independent, and control variables are selected for empirical analysis. To test the hypotheses, the paper uses the modified Jones model and Stata 15.0 software to conduct descriptive statistics, correlation analysis, regression analysis, and robustness tests on data from listed real estate companies from 2018 to 2021. The study found that there is a significant positive correlation between the degree of earnings management of listed companies in the real estate industry and changes in fair value, investment income, and non-operating income, while there is a significant negative correlation with asset impairment losses. Finally, based on the empirical analysis results, this paper proposes corresponding policy recommendations. The language style follows SCI standards