본문 바로가기 주메뉴 바로가기
22대 대한민국 국회 국회정보길라잡이 국회의원검색
회원가입 로그인
HOME

정보검색

소장정보 검색

국회도서관 홈으로 정보검색 소장정보 검색
결과 내 검색 동의어 포함
결과 내 검색 동의어 포함

-

목차보기


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
Index

이용현황보기

New perspectives of profit smoothing : empirical evidence from China 이용현황 표 - 등록번호, 청구기호, 권별정보, 자료실, 이용여부로 구성 되어있습니다.
등록번호 청구기호 권별정보 자료실 이용여부
0002613422 338.514 -A20-1 서울관 서고(열람신청 후 1층 대출대) 이용가능

출판사 책소개

알라딘제공

CONTENTS

1. Chapter 1. Theory of Profit

1.1 Profit in traditional argumentation way

1.1.1 Classical economist's thinking

1.1.2 Arguments of the neoclassical economic view

1.1.2.1 Alfred Marshall. Short and long-term

1.1.2.2 Equilibrium characteristics

1.2 Economic governance of the firm

1.2.1 Distributive and productive logic

1.2.2 Governance structure and transaction cost

1.2.3 Definition model of the governance structure: Williamson's View

1.2.4 Re-discussing Williamson's Model

1.2.5 Markets Served

1.2.6 Interdependence Between Production and Commercialization Strategies

2. Chapter 2. Profit impact in Business Vision

2.1 The concept of profit in business vision

2.1.1 Profit and profitability

2.1.2 Profit as a business objective

2.1.3 Problems in maximizing profit as a business goal

2.1.4 Theoretical settings for the purpose of the enterprise

2.2 Profit as a negotiable income

2.2.1 Ricardian return, Paretian rent and monopolistic annuities

2.2.2 Entrepreneurial Rents Theory

2.2.3 Managerial Rents Model

2.2.4 Rent Appropriation Theory

2.3 From profit to value creation and sharing

2.3.1 Stakeholder views

2.3.2 Shareholder views

3. Chapter 3. Smoothing and Earnings Management Policies

3.1 Smoothing

3.1.1 Capital Market

3.1.1.1 Stock Market

3.1.1.2 Banking System

3.1.2 Governance

3.2 Real earnings management policies

3.2.1 Earnings management policies based on end-of-period valuations

3.2.2 Income smoothing policies

3.2.3 Big Bath earnings management

3.2.4 Income minimization and income maximization policies

3.2.5 Underlying reasons for the implementation of financial statement policies

4. Chapter 4. Towards a definition of Profit Smoothing

4.1 Income Smoothing

4.1.1 Approaches to the study of income smoothing

4.1.1.1 Classical Approach

4.1.1.2 Income Variability Approach

4.1.1.3 Dual Economy Approach

4.1.2 When Insiders know more than Outsiders

4.1.3 Income Smooth Attributes

4.1.4 Classification of Firms into Smoothers Categories

4.1.5 Accounting techniques for smoothing

4.1.5.1 Motivation of income smoothing

4.1.5.2 Gross Revenue Manipulation

4.1.5.3 Inventory Accounting

4.2 Profit Smoothing and Corporate Finance

4.2.1 Profit's strategic reasons

4.2.2 Gordon's model related to managerial goals

4.2.3 Culture of extra profit as a threat to the shareholder value

5. Chapter 5. Why China?

5.1 Introduction

5.2 China's development: a powerful imperialist pole emerges

5.2.1 Chinese development

5.2.2 Development's reasons

5.2.3 China in the world market

5.2.4 Economic and global issues

5.2.5 Political implications of Chinese development

5.3 Chinese Financial System

5.3.1 Importance of the financial structure

5.3.2 Gradual reform of the Chinese financial system

5.3.3 Evolution of the financial structure in China

5.3.4 Problems with the structure of the Chinese financial system

5.4 Corporate governance and development of Chinese Financial Economy

5.4.1 The "public-private" business structure in China

5.4.2 Conclusion on the Chinese system

6. Chapter 6. Empirical analysis of Profit Smoothing

6.1 Empirical study on accounting and financial data

6

추천서가 (다양한 추천 자료를 만나보세요)

권호기사보기

권호기사 목록 테이블로 기사명, 저자명, 페이지, 원문, 기사목차 순으로 되어있습니다.
기사명 저자명 페이지 원문 기사목차