New Perspectives of Profit Smoothing

Empirical Evidence from China

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

août 2020, env. 268 pages, Anglais
Springer
978-3-030-21288-9

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