Results 81 to 90 of about 909,370 (300)

Discretionary Accrual Models and the Accounting Process [PDF]

, 2000
This paper introduces a discretionary accrual model based on the accounting process developed by Dechow, Kothari and Watts (1998). Our model tries to prevent a big proportion of nondiscretionary accruals to be judged as discretionary. Using data from the Japanese stock market, we find that our model fits accruals much better than versions based on ...
Xavier Garza Gomez, Masashi Okumura, Michio Kunimura   +2 more
openaire   +1 more source

Reconfiguring Fresh Produce Supply Chains in Response to Drought Risk: Evidence From the U.S. Broccoli Market

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, Miguel I. Gómez, Harry M. Kaiser   +2 more
wiley   +1 more source

ViTAMIn‐O: Democratizing Computer Vision‐Based Machine Learning for Stem Cell Research

Advanced Intelligent Systems, EarlyView.
This study introduces a fully open generalist computer vision model for predicting the differentiation outcomes of stem cell‐based model systems, together with its code‐free deployment platform, ColabViTAMIn‐O. It is benchmarked against various architectures, datasets, and training protocols.
Ferhat Hamurcu, Markus Breunig, Arpad Varga, Bianka Bosch, Jessica Lindenmayer, Anjan T. Kanakappady, Kevin Achberger, Natalia Pashkovskaia, Alexander Kleger, Stefan Liebau, Stefanie Klingenstein, Moritz Klingenstein   +11 more
wiley   +1 more source

Unequal Impact of Conservatism on Accrual Measures and Drivers: Implications for the Specification of Accrual Models [PDF]

This study makes two main contributions to the literature. Firstly, it tests empirically the relative timeliness of accrual measures and earnings components used as explanatory variables in accrual models (“accrual drivers”) regarding the impact of ...
Peter F. Pope, José António Moreira
core  

Accrual Accounting in Government: Is Fund Accounting Still Relevant?

Procedia - Social and Behavioral Sciences, 2014
AbstractThe main purpose of public sector accounting is to act as the trustee to protect and manage public moneys and discharge accountability. Fund Accounting is used as the rational response to serve as a reliable control technique for such purposes.
Salleh, Kalsom, Aziz, Rozainun Ab, Bakar, Y. Nurli Abu   +2 more
openaire   +1 more source

Risk management externalities in agrifood supply chains

American Journal of Agricultural Economics, EarlyView.
Abstract Firms may under‐ or over‐invest in risk management from the social planner's perspective, resulting in a negative externality on other economic agents in the supply chain. The externality of risk management is particularly relevant for agrifood supply chains, which frequently experience disruptions and play a primary role in preventing major ...
Jeffrey Hadachek, Meilin Ma
wiley   +1 more source

The Implementation of Accrual-based Accounting in Indonesian Government: Has Local Government Financial Statement Quality Improved?

Journal of Accounting and Investment, 2019
This paper seeks to find evidence accrual accounting implementation within local government in Indonesia. The evidence comes from the quality of financial statements published by the local government in Indonesia.
Asaprima Putra Karunia, Payamta Payamta, Sutaryo Sutaryo   +2 more
doaj   +1 more source

Firm turnover under asymmetric information: Tanzania's agro‐dealer sector

American Journal of Agricultural Economics, EarlyView.
Abstract We study firm turnover (i.e., entry and exit) and its consumer implications in a market characterized by asymmetric information. Using a three‐round census of agro‐dealers in Tanzania's Morogoro Region, we document annual firm entry and exit rates of 33% and 17%, respectively.
Alix Naugler, Hope Michelson, Sarah Janzen, Christopher Magomba   +3 more
wiley   +1 more source

From go to woe : how a not-for-profit managed the change to\ud accrual accounting [PDF]

, 2011
Purpose – The aim of this paper is to examine the process of change in an Australian not-for-profit\ud organization, from a cash-based to an accrual-based accounting system.
Irvine, Helen J., Helen Irvine
core   +1 more source

Accrual accounting does not necessarily mean accrual accounting : compliance with standards in Swedish municipal accounting

, 2006
The  regulation  of  Swedish  municipal  accounting  has  undergone  fundamental changes over recent decades. Municipal accounting became regulated by law the 1st of January, 1998, after having been merely voluntarily regulated in the past. In accordance  with  the  legislation,  a  standard-setting  body  was  formed,  with responsibility   for ...
Falkman, Pär, Tagesson, Torbjörn
openaire   +1 more source