Results 51 to 60 of about 7,874 (265)
The Changing Landscape of Accrual Accounting
SSRN Electronic Journal, 2014 ABSTRACTA fundamental property of accrual accounting is to smooth temporary timing fluctuations in operating cash flows, indicating an inherent negative correlation between accruals and cash flows. We show that the overall correlation between accruals and cash flows has dramatically declined in magnitude over the past half century and has largely ...
Zhang, X. Frank +2 more
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Hemp Cultivation and Crop Diversification: Implications for Ecosystem Services in Kentucky
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This study examines the ecosystem benefits of expanding hemp cultivation by assessing its impact on crop diversity. Using scenario‐based simulations and fixed‐effect panel regressions with county‐level data in Kentucky, we find that increased hemp acreage tends to enhance crop diversity, improving water quality and bird diversity.
Yunsun Park +4 more
wiley +1 more source
ACCRUAL ACCOUNTING AND THE PUBLIC SECTOR [PDF]
Economic Papers: A journal of applied economics and policy, 2001 Over the last couple of years, the Commonwealth and the almost all State governments have put their annual budgets and departmental accounting on an accrual basis. Accrual accounting has, as a consequence, almost entirely replaced traditional 'cash' accounting in the Australian public sector. This is a great step forward.
openaire +1 more source
Economic Review, 2018 The subject of this paper is research of an impact of accrual based investment ratios on the determination of accounting manipulations in the financial statements of the listed companies in the Federation of Bosnia and Herzegovina (FBiH).
Dragan Gabrić
doaj +2 more sources
Accrual financial reporting in the Public Sector: Is it a reality?
Innovar: Revista de Ciencias Administrativas y Sociales, 2014 Although modernization of governmental accounting has led to the implementation of accrual financial reporting, budgets in most continental European countries, including Spain, continue to be based on cash or modified cash methods.
Isabel Brusca Alijarde +1 more
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
Agribusiness, EarlyView.ABSTRACT Drought is among the most severe and persistent threats to food supply chains, and relocating production to less drought‐prone regions offers a strategy to reduce this risk. This is particularly relevant for fresh vegetables, which are highly water‐intensive, yet drought‐driven reconfiguration strategies remain understudied.
Bingyan Dai +2 more
wiley +1 more source
Dimensions of the AI Divide: Digital Inequality and Psychological Consequences
AI &Innovation, EarlyView.ABSTRACT Artificial intelligence (AI) has become a foundational component of contemporary social, economic, and political life. Yet, the ways in which AI reshapes patterns of exclusion beyond questions of access and technical capability remain insufficiently theorized.
Christos Papaioannou
wiley +1 more source
Does Sharia-Obedient Status Cause Firms to be Less Involved in Accrual-Based Earnings Management?
Binus Business Review, 2019 The main objective of the research was to investigate the accrual quality of Sharia-obedient firms listed in Indonesia Stock Exchange (IDX). Specifically, this research attempted to study whether Sharia was an effective monitoring mechanism in reducing ...
Bayu Adi Nugroho +3 more
doaj +1 more source
Argomenti: Rivista di Economia, Cultura e Ricerca Sociale, 2020 Directive 2011/85/EU provides for the adoption of economic and financial accounting systems in the general government of EU Member States. The objective of this work is to verify whether the accounting system of the Italian territorial entities ...
Fabio Giulio Grandis, Andrea Federici
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