An Empirical Analysis of the MostInfluential Components of an IncomeStatement

• Roberto Alcalde Delgado ^[1] ; Lourdes Saiz Barcena ^[1] ; Miguel Ángel Manzanedo ^[1]
  1. [1] Universidad de Burgos
• Localización: Industrial Engineering: Innovative Networks: 5th International Conference on Industrial Engineering and Industrial Management "CIO 2011", Cartagena, Spain, September 2011, Proceedings / Suresh P. Sethi (dir. congr.), Marija Bogataj (dir. congr.), Lorenzo Ros McDonnell (dir. congr.), 2012, ISBN 978-1-4471-2321-7, págs. 79-86
• Idioma: inglés
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• Resumen

  • 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.