Intro -- Preface -- Acknowledgments -- Contents -- List of Tables -- 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 Productive and Distributive Logic -- 1.2.2 Governance Structure and Transaction Cost -- 1.2.3 Definition Model of the Governance Structure: Williamson's View -- 1.2.4 Rediscussing Williamson's Model -- 1.2.5 Markets Served -- 1.2.6 Interdependence Between Production and Commercialization Strategies -- References -- 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 Rent 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 -- References -- 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 The 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 -- References -- Chapter 4: Toward a Definition of Profit Smoothing.
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In: Economics and Finance
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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
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.
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