An Empirical Analysis of the MostInfluential Components of an IncomeStatement
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Universidad de Burgos
info
- Suresh P. Sethi (dir. congr.)
- Marija Bogataj (dir. congr.)
- Lorenzo Ros-McDonnell (dir. congr.)
Publisher: Springer-Verlag Reino Unido
ISBN: 978-1-4471-2321-7
Year of publication: 2012
Pages: 79-86
Type: Book chapter
Abstract
This paper presents an empirical analysis of income statements in 1,000 Spanish companies. Firstly, the relation between the components of an income statement is studied, focusing on the operative profit/loss. Then, the most influentialcomponents in the operative profit/loss are identified and their effects measured. Finally, we conclude that they provide business groups with higher predictable profits.
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