Results 171 to 180 of about 36,906 (303)
Piecewise Linear Accrual Models: do they really control for the asymmetric recognition of gains and losses? [PDF]
The asymmetric recognition of gains and losses underlying conservative accounting is not taken into account by Jones (1991)-type accrual models. Recently, Moreira (2002) and Ball and Shivakumar (2005a) have proposed piecewise linear accrual models ...
José A. C. Moreira, Peter F. Pope
core
The Relationship between Management Earnings Forecast Errors and Accruals
, 2011 Seyyed Ahmad Khalifeh Soltani +2 more
openalex +1 more source
Health coverage and farmworker productivity
American Journal of Agricultural Economics, EarlyView.Abstract Farmworkers are often subject to hazardous working conditions, experience a disparity in health insurance coverage, and are vulnerable to chronic health conditions and injury. Although recent health care mandates have improved access to healthcare, many agricultural employers still do not offer coverage for their employees. Because farmworkers
Zachariah Rutledge +2 more
wiley +1 more source
The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]
PLoS OneGündüz M.
europepmc +1 more source
H‐2A Adverse Effect Wage Rates and U.S. farm wages
American Journal of Agricultural Economics, EarlyView.Abstract Recently proposed legislation regarding farm labor would impact the minimum wage for workers with H‐2A visas. Adverse Effect Wage Rates (AEWRs) are regional minimum wages paid to foreign farmworkers working in the United States under the H‐2A temporary agricultural guest worker program.
Zachariah Rutledge +3 more
wiley +1 more source
Evidence of a Shift in the Accrual Earnings Management at Asian Countries [PDF]
, 2019 Sri Suryaningsum, Jogiyanto Hartono
openalex +1 more source
Farmers' pro‐social motivations and willingness‐to‐accept in markets with public goods
American Journal of Agricultural Economics, EarlyView.Abstract To explain how some farmers' decisions may diverge from profit‐maximization, we incorporate proactive social preferences for public goods in an expected utility framework, in addition to reactive risk preferences to uncertainty. We offer empirical evidence that proactive preferences influence farmers' decisions alongside reactive preferences ...
Jill Fitzsimmons +2 more
wiley +1 more source
Risk seeking or averse, how do analyst coverage and firm visits motivate managers? [PDF]
PLoS OneLiu H, Guo X, Sheng D.
europepmc +1 more source
Social insurance and earnings management: Too rich to be good. [PDF]
Front Psychol, 2022 Bai Y, Zhang B.
europepmc +1 more source