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Author: Johan de Keulenaer
Publisher:
ISBN:
Category :
Languages : en
Pages : 86
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Author: Johan de Keulenaer
Publisher:
ISBN:
Category :
Languages : en
Pages : 86
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Author: Vivien A. Beattie
Publisher:
ISBN:
Category : Management
Languages : en
Pages :
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Author: Dale Buckmaster
Publisher: Elsevier
ISBN: 9780762308040
Category : Business & Economics
Languages : en
Pages : 296
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Book Description
This volume describes the development of accounting thought during the 20th century by focusing on a relatively narrow and long-lived issue, income smoothing. A chronological review of English-language literature referring to income smoothing behaviour is conducted that covers 1893 to 1998.
Author: Joseph Capute
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 24
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Author: James Edward Parker
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 284
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Author: Keith Raymond Leeseberg
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 192
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Author: Domitilla Magni
Publisher: Springer
ISBN: 3030212866
Category : Business & Economics
Languages : en
Pages : 250
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Book Description
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 smoothing, implemented by management, which aims to maintain a constant flow of profit over time. On an operational level, the phenomenon of profit smoothing analyses and determines the correlation existing between a shock to a variable at the corporate level and the relationship between this shock and profit. This book discusses the main reasons, at the strategic level, of the phenomenon of profit smoothing and summarizes this into three groups. Firstly, the functionality of this phenomenon for corporate management is to transmit to the external environment, and especially to external investors, a business reality devoid of crisis and imbalances. Secondly, this initial motivation engages basically the second. In fact, levelling the trend of profit from year to year, top management can reduce the risk perceived from the outsiders and as from the company’s insiders. Thirdly, this justification is related to the stability of the flow of dividends. Profit smoothing places great emphasis on the phenomenon of dividends. It should be note how in fact the profit smoothing is used to keep the expectations of shareholders profit from one period to another. This book is focused on the profit smoothing and, in particular, how this phenomenon is established in developing-economies like the Chinese one, and will be of interest to academics, researchers, and students of corporate finance.
Author: Michael Kinney
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
Using both large-sample tests and a detailed analysis of annual reports, we examine whether the recognition of income from special items is consistent with smoothing and/or big-bath behavior. Consistent with smoothing by firms with large earnings increases and big-bath behavior by firms with large earnings declines, we find that, relative to firms with small earnings changes, firms with large earnings changes on average recognize significantly negative income from special items. This recognition pattern appears to be driven by discretionary, rather than by semi-discretionary or nondiscretionary, items, and by items involving accounting choice rather than by items involving real economic events. Last, we find evidence that the placement of descriptions of special items in the financial statements is used to manage investors' perceptions. Specifically, this placement appears to be used to emphasize the transitory nature of income-decreasing special items and to avoid drawing attention to the transitory nature of income-increasing special items.
Author: Dr.salma youssef
Publisher: ibrahim elnoshokaty
ISBN:
Category : Business & Economics
Languages : en
Pages :
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Book Description
Thе ѕtruсturе оf thіѕrеvіеw іѕ dеѕіgnеd tо аѕѕеѕѕthе іmроrtаnсе оf еасh еlеmеnt аѕ раrt оf thе оvеrаll рісturе. Соnѕеquеntly, thеrе wіll bе nо dеtаіlеd dіѕсuѕѕіоnѕ оf сеrtаіn рареrѕ реr ѕе, аlthоugh thеy wіll bе сіtеd іn thе rеfеrеnсеѕ аnd іn thе арреndісеѕ. Dесhоw аnd Ѕkіnnеr (2000) dіѕсuѕѕеѕ thе bаѕіс dеfіnіtіоn оf mаnірulаtіоn, but thеy mаіnly ѕеt оut tо іnvеѕtіgаtе а nеw оrіеntаtіоn іn thе rеѕеаrсh bаѕеd оn nеw mоtіvаtіоnѕ, lіnkеd tо mаrkеt еxресtаtіоnѕ. Іn dоіng ѕо, thеіr gоаl іѕ tо rесоnсіlе thе vіеwѕ оf асаdеmісѕ аnd рrасtіtіоnеrѕ аbоut еаrnіngѕ mаnаgеmеnt. Hеаly аnd Wаhlеn (1999), оn thе оthеr hаnd, аіm tо рrоvіdе uѕеful іnfоrmаtіоn fоr ѕtаndаrd ѕеttіng рurроѕеѕ. Fоr іnѕtаnсе, thеy еmрhаѕіzе thе ѕресіfіс ассruаlѕ thаt hаvе bееn fоund іn thе lіtеrаturе tо bе раrtісulаrly frеquеntly "mаnаgеd". Thеy thеn іnvеѕtіgаtе thе еffесt оf mаnірulаtіоn оn mаrkеt раrtісіраntѕ. Lіkе Dесhоw аnd Ѕkіnnеr (2000), аlthоugh thеy соnѕіdеr thе роѕѕіbіlіty thаt uѕеrѕ mаy nоt bе аblе tо mаkе аррrорrіаtе аdjuѕtmеntѕ tо еlіmіnаtе thе еffесt оf thе mаnірulаtіоn, thеy mоѕtly rеmаіn wіthіn thе соnсерt оf mаrkеt еffісіеnсy
Author: Alfred A. Lisiewski
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 94
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Book Description
