| Summary: | 碩士 === 逢甲大學 === 商學專業碩士在職學位學程 === 107 === The research is based on the transportation and warehousing and postal industry, real estate, construction, wholesale and retail, cultural sports and entertainment, electric heating gas and water production and supply industries in China from 2013 to 2018. In terms of the proportion of profit in the second quarter of the industry as a percentage of operating income, in the implementation year of the reform of the business reform policy, there was no apparent manipulation of earnings in the second quarter due to the policy implementation of deferred income recognition. In terms of the proportion of VAT to operating income, in addition to the increasing trend of the housing industry, the rest of the industry is declining. In addition, the net profit accounted for operating income to analyze the profit performance of each year. Research shows that the construction industry and the real estate industry and the wholesale and retail industry have higher possibility of managing earnings.
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