TỔNG QUAN LÝ THUYẾT VỀ GIỚI HẠN TÀI CHÍNH VÀ CHẤT LƯỢNG LỢI NHUẬN

Abstract

Based on a summary of research results, the author presents a number of issues related to financial limit and profit quality. Financial limit makes the capital scarce, and as a result, makes it difficult to implement profitable investment projects. Therefore, the company’s profit is also partly affected. Profit volatility caused by financial limit also makes change to the quality of the company’s profits.