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 influential components 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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Notes
- 1.
CNAE stands for National Code for Business Activities, the Spanish system for classifying business entities according to their productive activity.
Reference
Bohuslava K, Tomas K et al (2011) EBIT criterion: financial analysis’ issues. Int J Math Model Methods Appl Sci 5(3):499
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© 2012 Springer-Verlag London Limited
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Alcalde Delgado, R., Saiz Barcena, L., Manzanedo, M.Á. (2012). An Empirical Analysis of the Most Influential Components of an Income Statement. In: Sethi, S., Bogataj, M., Ros-McDonnell, L. (eds) Industrial Engineering: Innovative Networks. Springer, London. https://doi.org/10.1007/978-1-4471-2321-7_9
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DOI: https://doi.org/10.1007/978-1-4471-2321-7_9
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Publisher Name: Springer, London
Print ISBN: 978-1-4471-2320-0
Online ISBN: 978-1-4471-2321-7
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