New Perspectives of Profit Smoothing

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 minimization and maximization policies

Introduces China as a case study, exploring the last 20 years of capitalism and changes in the international context

Autorentext

Domitilla Magni is currently a Research Fellow at the Roma Tre University, Italy, after completing her PhD in 2017 from La Sapienza University of Rome, Italy in Management Banking and Commodity Sciences. She has participated as a lecturer at many conferences on financial issues and strategic management alongside authoring many international publications. Her research interests include business strategies, corporate finance, and managerial issues.

Inhalt

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.