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New Perspectives Of Profit Smoothing
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Book Synopsis New Perspectives of Profit Smoothing by : Domitilla Magni
Download or read book New Perspectives of Profit Smoothing written by Domitilla Magni and published by Springer. This book was released on 2019-07-23 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis New Perspectives on Quantitative Easing and Central Bank Capital Policies by : Mr. Tobias Adrian
Download or read book New Perspectives on Quantitative Easing and Central Bank Capital Policies written by Mr. Tobias Adrian and published by International Monetary Fund. This book was released on 2024-05-17 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: Central banks have come under increasing criticism for large balance sheet losses associated with quantitative easing (QE), and some observers have also argued that QE helped fuel the post-COVID-19 inflation boom. In this paper, we reconsider the conditions under which QE may be warranted considering the recent high inflation experience. We emphasize that the merits of QE should be evaluated based on the macroeconomic stimulus it provides and its effects on the consolidated fiscal position, and not simply on central bank profits or losses. Using an open economy DSGE model with segmented asset markets, we show how QE can provide a sizeable boost to output and inflation in a deep recession and improve the consolidated fiscal position—even if the central bank experiences considerable losses. However, the commitment-based features of QE and the possibility that upside inflation risks are bigger than recognized pre-pandemic call for more caution in using QE closer to full employment. We then consider how central banks might modify their policies for allocating profits to the government in light of large-scale losses. In short, we suggest that a more forward-looking and risk-based approach may be desirable in helping protect central bank financial autonomy and ultimately independence.
Book Synopsis Earnings Management by : Joshua Ronen
Download or read book Earnings Management written by Joshua Ronen and published by Springer Science & Business Media. This book was released on 2008-08-06 with total page 582 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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?
Book Synopsis Introduction to Earnings Management by : Malek El Diri
Download or read book Introduction to Earnings Management written by Malek El Diri and published by Springer. This book was released on 2017-08-20 with total page 113 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rely on financial reporting in making decisions like regulators, policy makers, shareholders, investors, and gatekeepers e.g., auditors and analysts. The book summarizes the existing literature and provides insight into new areas of research such as the differences between earnings management, fraud, earnings quality, impression management, and expectation management; the trade-off between earnings management activities; the special measures of earnings management; and the classification of earnings management motives based on a comprehensive theoretical framework.
Book Synopsis New Perspectives on Economic Crime by : Sjögren,
Download or read book New Perspectives on Economic Crime written by Sjögren, and published by Edward Elgar Publishing. This book was released on 2004-01-01 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt: Economic crime is, by definition, crime committed to gain profit within an otherwise legitimate business. Examples are illegal pollution, brand name infringement and tax evasion.
Book Synopsis Concentrated Corporate Ownership by : Randall K. Morck
Download or read book Concentrated Corporate Ownership written by Randall K. Morck and published by University of Chicago Press. This book was released on 2007-12-01 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt: Standard economic models assume that many small investors own firms. This is so in most large U.S. firms, but wealthy individuals or families generally hold controlling blocks in smaller U.S. firms and in all firms in most other countries. Given this, the lack of theoretical and empirical work on tightly held firms is surprising. What corporate governance problems arise in tightly held firms? How do these differ from corporate governance problems in widely held firms? How do control blocks arise and how are they maintained? How does concentrated ownership affect economic growth? How should we regulate tightly held firms? Drawing together leading scholars from law, economics, and finance, this volume examines the economic and legal issues of concentrated ownership and their impact on a shifting global economy.
Book Synopsis Agricultural development: New perspectives in a changing world by : Otsuka, Keijiro, ed.
Download or read book Agricultural development: New perspectives in a changing world written by Otsuka, Keijiro, ed. and published by Intl Food Policy Res Inst. This book was released on 2021-01-14 with total page 798 pages. Available in PDF, EPUB and Kindle. Book excerpt: Agricultural Development: New Perspectives in a Changing World is the first comprehensive exploration of key emerging issues facing developing-country agriculture today, from rapid urbanization to rural transformation to climate change. In this four-part volume, top experts offer the latest research in the field of agricultural development. Using new lenses to examine today’s biggest challenges, contributors address topics such as nutrition and health, gender and household decision-making, agrifood value chains, natural resource management, and political economy. The book also covers most developing regions, providing a critical global perspective at a time when many pressing challenges extend beyond national borders. Tying all this together, Agricultural Development explores policy options and strategies for developing sustainable agriculture and reducing food insecurity and malnutrition. The changing global landscape combined with new and better data, technologies, and understanding means that agriculture can and must contribute to a wider range of development outcomes than ever before, including reducing poverty, ensuring adequate nutrition, creating strong food value chains, improving environmental sustainability, and promoting gender equity and equality. Agricultural Development: New Perspectives in a Changing World, with its unprecedented breadth and scope, will be an indispensable resource for the next generation of policymakers, researchers, and students dedicated to improving agriculture for global wellbeing.
Book Synopsis New Perspectives and Paradigms in Applied Economics and Business by : William C. Gartner
Download or read book New Perspectives and Paradigms in Applied Economics and Business written by William C. Gartner and published by Springer Nature. This book was released on 2023-03-20 with total page 459 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book features a collection of high-quality and peer-reviewed papers from the 2022 6th International Conference on Applied Economics and Business (ICAEB), which was held in Stockholm, Sweden, during August 24-26, 2022. ICAEB serves as a platform for presentation of new advances and research results in the fields of applied economics and business. Applied economics is used to improve the quality of practice in business and public policy by thinking meticulously about new ways to approach old problems. Presentations at the conference include the topical areas of development, ecological, financial, forensic, information, institutional, international, labor, managerial, mathematical, monetary, and other related economic aspects. All these topics relate to an overall theme of sustainable development from an economic perspective. The conference brings together scientists from different fields of applied economic research in order to exchange ideas and experiences leading to improved methods of economic analysis.
Author :Patrick Maina Gachuhi, Grace W. Njoroge Kahura, Abbas Said Abubakar, Conrad K. Wambugu, Denis Ambundo Munala Publisher :Cari Journals USA LLC ISBN 13 :9914999786 Total Pages :156 pages Book Rating :4.9/5 (149 download)
Book Synopsis Principles of Investment by : Patrick Maina Gachuhi, Grace W. Njoroge Kahura, Abbas Said Abubakar, Conrad K. Wambugu, Denis Ambundo Munala
Download or read book Principles of Investment written by Patrick Maina Gachuhi, Grace W. Njoroge Kahura, Abbas Said Abubakar, Conrad K. Wambugu, Denis Ambundo Munala and published by Cari Journals USA LLC. This book was released on 2022-09-21 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: TOPICS IN THE BOOK Effects of Bonus Issue on Stock Prices of Companies Quoted At the Nairobi Securities Exchange Social Cultural and Environmental Related Factors Influencing the Selection of Areas of Residence in Kenya: A Survey of Nairobi Residents Cost and Accessibility Related Factors Influencing the Selection of Areas of Residence in Kenya: A Survey of Nairobi Residents Islamic Banking and Investment Financing: A Case of Islamic Banking in Kenya Relationship between Oil Prices, Exchange Rates and Maize Prices in Kenya Constraints to Growth of Micro Finance Institutions in Nairobi County, Kenya
Book Synopsis New Perspectives on the Role of Information in Health Economics by : Elisabeth Meyer
Download or read book New Perspectives on the Role of Information in Health Economics written by Elisabeth Meyer and published by BoD – Books on Demand. This book was released on 2009 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt: Does managed care reduce the costs of medical care while leaving the quality of treatment at least unchanged? What instruments should be employed to prevent risk selection? How can medical decision making be based on more rational criteria? This book consists of three major studies, each addressing a specific question related to the current debate on reforms in the health care sector. Insurers offering managed care contracts have the right to deny coverage for treatment prescribed by an insured's physician. In the US, such practices have provoked a wave of criticism against managed care. The first study shows that monitoring physicians' decisions can generally raise the efficiency of health care provision. However, insurers tend to intervene too much in medical decision making, such that consumer welfare may also decline. If premium payments do not reflect individual risk types, insurers have an incentive to practice risk selection (cream skimming). To prevent this, risk adjustment schemes have been introduced in several countries. The second study takes up the critique against conventional risk adjustment and shows that an inaccurate adjustment scheme may even have detrimental effects on social welfare. The optimal payment scheme in the model framework involves partial cost reimbursement based on the insurer's information. Watchfully waiting involves monitoring a patient's health state over time and deciding whether to undertake a medical intervention, or to continue waiting. The third study contains a formal model of the watchfully waiting process. Optimal decision rules for switching to direct medical intervention are derived. The approach could be applied to a wide range of decision problems in health economics and medicine.
Book Synopsis Innovative behavior in entrepreneurship: Analyzing new perspectives and challenges by : Jose Ramon Saura
Download or read book Innovative behavior in entrepreneurship: Analyzing new perspectives and challenges written by Jose Ramon Saura and published by Frontiers Media SA. This book was released on 2023-06-21 with total page 223 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis New Perspectives on Structural Change by : Ludovico Alcorta
Download or read book New Perspectives on Structural Change written by Ludovico Alcorta and published by Oxford University Press. This book was released on 2021-03-23 with total page 688 pages. Available in PDF, EPUB and Kindle. Book excerpt: New Perspectives on Structural Change is a comprehensive edited volume that outlines both the historical roots and state-of-the-art debates on the role of structural change in the process of economic development, including both orthodox and heterodox perspectives and contributions from prominent scholars in this field. The volume consists of four main sections. The first section covers the theoretical foundations of the structural change literature. The second section presents an empirical overview of the major trends of structural change, using up-to-date data sources and methods. The third section presents a broad ranging empirical analysis of the drivers of structural change. The fourth section examines how processes such as inclusive growth, poverty reduction, productive employment, the global income distribution, and environmental sustainability are affected by structural change, and how they can be influenced by policy.
Book Synopsis International Financial Reporting Standards and New Directions in Earnings Management by : Oliveira, Jonas da Silva
Download or read book International Financial Reporting Standards and New Directions in Earnings Management written by Oliveira, Jonas da Silva and published by IGI Global. This book was released on 2019-03-22 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to understanding uncertain results around economic performance to improve management, reporting standards, and predict trends in financial statements. International Financial Reporting Standards and New Directions in Earnings Management is an essential reference source that discusses identifying the behavioral patterns of managers and the accounting policies they use in different opportunistic circumstances. Featuring research on topics such as earnings quality, risk reports, and investor protection, this book is ideal for regulatory authorities, accountants, impression managers, auditors, academics, students, and researchers seeking coverage on the theoretical, empirical, and experimental studies that relate to the different themes within earnings management.
Author :Joanna Dyczkowska Publisher :Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu ISBN 13 :8376959964 Total Pages :212 pages Book Rating :4.3/5 (769 download)
Book Synopsis Accounting and Business in a Sustainable post-Covid World: New Perspectives and Challenges by : Joanna Dyczkowska
Download or read book Accounting and Business in a Sustainable post-Covid World: New Perspectives and Challenges written by Joanna Dyczkowska and published by Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu. This book was released on 2022-10-19 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: Książka zwraca uwagę na wyzwania i perspektywy w obszarze rachunkowości i biznesu w kontekście zrównoważonego rozwoju w erze postpandemicznej. Zaprezentowano w niej długofalowe spojrzenie na efekty globalnego kryzysu zdrowotnego. Wskazano, że pandemia Covid-19 może być postrzegana jako istotny czynnik napędzający zmiany organizacyjne, gospodarcze i społeczne. Publikacja może zainteresować badaczy rachunkowości i zarządzania, doktorantów i studentów studiów społeczno-ekonomicznych, a także praktyków gospodarczych.
Book Synopsis NEW PERSPECTIVES ON COMMERCE & MANAGEMENT VOLUME-1 by : Sruthi. S, Dr.Pragya Singh ,Er. Yogendra Kumar
Download or read book NEW PERSPECTIVES ON COMMERCE & MANAGEMENT VOLUME-1 written by Sruthi. S, Dr.Pragya Singh ,Er. Yogendra Kumar and published by Nitya Publications. This book was released on 2022-01-01 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis New Visions for Market Governance by : Kate Macdonald
Download or read book New Visions for Market Governance written by Kate Macdonald and published by Routledge. This book was released on 2012-05-31 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: The financial crisis of 2008-2009 and the "Great Recession" that it precipitated highlight a number of important questions about the governance of contemporary capitalism. How do shortcomings in existing market governance institutions help to account for trends of rising economic inequality and financial instability? What new forms of market governance would better embody norms of stability, equality and justice? And how do present political conditions both constrain and enable possibilities for reform? This volume brings together an array of leading thinkers to consider these pressing questions about market governance and its potential reform. Contributors combine in-depth empirical analysis with innovative explorations of alternative arrangements to consider challenges of market governance in advanced and developing countries, as well as global and regional organizations. New Visions for Market Governance will be of interest to students and scholars in a wide range of areas including international and comparative political economy, public and social policy, and normative social theory.
Book Synopsis New Perspectives on Enterprise Decision-Making Applying Artificial Intelligence Techniques by : Julian Andres Zapata-Cortes
Download or read book New Perspectives on Enterprise Decision-Making Applying Artificial Intelligence Techniques written by Julian Andres Zapata-Cortes and published by Springer Nature. This book was released on 2021-06-07 with total page 529 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents different techniques and methodologies that used to help improve the decision-making process and increase the likelihood of success in sector as follows: agriculture, financial services, logistics, energy services, health and others. This book collects and consolidates innovative and high-quality research contributions regarding the implementation techniques and methodologies applied in different industrial sectors. The scope is to disseminate current trends knowledge in the implementation of artificial intelligence techniques and methodologies in different fields as follows: supply chain, business intelligence, e-commerce, social media and others. The book contents are useful for Ph.D., Ph.D. students, master and undergraduate students, and professional and students in industrial engineering, computer science, information systems, data analytics and others.
