New Perspectives of Profit Smoothing (eBook, PDF)
Empirical Evidence from China
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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
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
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