Since 2014
Reflections on Resumption and Improvement of Enterprise Statement of Profit Distribution
International Business and Management
View Archive Info| Field | Value | |
| Title |
Reflections on Resumption and Improvement of Enterprise Statement of Profit Distribution
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| Creator |
YANG, Wei
WU, Junmin |
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| Subject |
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Statement of profit distribution; Profit distribution; Resumption; Improvement — |
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| Description |
The enterprise profit distribution and its disclosure problem are analyzed to demonstrate why resumption and improvement of the enterprise statement of profitdistribution are needed. It is noted that a limit should be set between disclosures of profit formation and distribution. Resumption of the enterprise statement of profit distribution discloses the conditions of profit distribution in a better way while an improvement helps improve the disclosure of the participation of human capital in enterprise profit distribution. The participation of stakeholders in enterprise profit statement of profit distribution is kept in a “white box” to analyze and studywhether the contribution of production factors matches its participation in distribution.
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| Publisher |
Canadian Research & Development Center of Sciences and Cultures
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| Contributor |
—
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| Date |
2015-12-30
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article — |
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| Format |
application/pdf
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| Identifier |
http://www.cscanada.net/index.php/ibm/article/view/8055
10.3968/8055 |
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| Source |
International Business and Management; Vol 11, No 3 (2015): International Business and Management; 96-101
1923-8428 1923-841X |
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| Language |
eng
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| Relation |
http://www.cscanada.net/index.php/ibm/article/view/8055/pdf
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| Coverage |
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| Rights |
Copyright (c) 2015 International Business and Management
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