| 書(shū)目名稱(chēng) | New Perspectives of Profit Smoothing | | 副標(biāo)題 | Empirical Evidence f | | 編輯 | Domitilla Magni | | 視頻video | http://file.papertrans.cn/666/665596/665596.mp4 | | 概述 | Details profit and profit theory, and establishes three main reasons for profit smoothing.Explains real earnings management policies such as income smoothing, big bath earnings management, and income | | 圖書(shū)封面 |  | | 描述 | .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 justificatio | | 出版日期 | Book 2019 | | 關(guān)鍵詞 | Profit Smoothing; Corporate Finance; China Stock Exchange; Earnings Management; Income; Analysis of varia | | 版次 | 1 | | doi | https://doi.org/10.1007/978-3-030-21286-5 | | isbn_softcover | 978-3-030-21288-9 | | isbn_ebook | 978-3-030-21286-5 | | copyright | The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerl |
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