An Empirical Analysis of the MostInfluential Components of an IncomeStatement

  1. Roberto Alcalde Delgado 1
  2. Lourdes Saiz Barcena 1
  3. Miguel Ángel Manzanedo 1
  1. 1 Universidad de Burgos
    info

    Universidad de Burgos

    Burgos, España

    ROR https://ror.org/049da5t36

Book:
Industrial Engineering: Innovative Networks: 5th International Conference on Industrial Engineering and Industrial Management "CIO 2011", Cartagena, Spain, September 2011, Proceedings
  1. Suresh P. Sethi (dir. congr.)
  2. Marija Bogataj (dir. congr.)
  3. 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

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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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