New Perspectives of Profit Smoothing Empirical Evidence from China /

• Main Author: Magni, Domitilla (Author, http://id.loc.gov/vocabulary/relators/aut)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Cham : Springer International Publishing : Imprint: Palgrave Macmillan, 2019.
• Edition: 1st ed. 2019.
• Subjects: Corporations-Finance.; Business enterprises-Finance.; Economic development projects-Finance.; Corporate Finance.; Business Finance.; Development Finance.

In a first approximation, profit may seem like a simple and intuitive concept, but the definition is not limited to a single conceptual category. Analysis of the definition and role of profit must be implemented with a study at the corporate level. This book discusses the phenomenon of profit smooth...

Table of Contents:

• 1. Theory of Profit
• 2. Profit Impact in Business Vision
• 3. Smoothing and Earnings Management Policies
• 4. Toward a Definition of Profit Smoothing
• 5. Why China?
• 6. Empirical Analysis of Profit Smoothing.-7. Management Behavior and Profit Smoothing: Implications of the Study.