Author: Joseph Capute
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 24

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Author: Johan de Keulenaer
Publisher:
ISBN:
Category :
Languages : en
Pages : 86

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Author: J. Timothy Sale
Publisher: Elsevier
ISBN: 0080461190
Category : Business & Economics
Languages : en
Pages : 277

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Book Description
Advances in International Accounting is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies.

Author:
Publisher:
ISBN:
Category : Union catalogs
Languages : en
Pages : 658

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Author:
Publisher:
ISBN:
Category : American literature
Languages : en
Pages : 654

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Author: Zheng Xie
Publisher:
ISBN:
Category :
Languages : en
Pages : 138

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Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 532

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Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 406

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Book Description

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: Joshua Ronen
Publisher: Springer Science & Business Media
ISBN: 0387257713
Category : Business & Economics
Languages : en
Pages : 587

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Book Description
This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?