Results 41 to 50 of about 36,906 (303)
Supply chain risk in grain trading: Inventories as real options for shipping grain
Agribusiness, EarlyView.Abstract Integrating trading and logistics is an important challenge in commodity trading. Trading and logistics are strategic decisions and are integral to most commodities including grain shipping by rail, in addition to other modes (barges, ocean shipping). There are substantial risks, such as the ordering and placement of rail cars.
William W. Wilson, Jesse Klebe
wiley +1 more source
Pengaruh Implementasi IFRS, Corporate Governance, Profitabilitas Dan Leverage Terhadap Real Dan Accruals-Based Earnings Management [PDF]
, 2016 Tujuan penelitian ini adalah untuk mengetahui pengaruh implementasi International Financial Reporting Standards (IFRS), corporate governance, profitabilitas dan leverage terhadap real earnings management dan accrual earnings management pada Perusahaan ...
Herawaty, V. (Vinola) +1 more
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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
Global context of disparities in earnings management among enterprises: Evidence from Slovakia [PDF]
SHS Web of Conferences, 2020 Earnings management is the use of accounting techniques to produce financial reports that present an overly positive view of corporate business activities and financial position. In the context of globalization and internationalisation, the phenomenon of
Valaskova Katarina, Durana Pavol
doaj +1 more source
Trend and Tradeoff Between Accrual Earnings Management and Real Earnings Management in Indonesia [PDF]
, 2017 This research was carried out to test trend of earnings management in Indonesia. By understanding the trend of earnings management, it can be found out what scheme of earnings management practice in Indonesia.
Azizah, W. (Widyaningsih)
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Business Strategy and the Environment, EarlyView.ABSTRACT This paper explores the link between formalization and environmental performance in the artisanal and small‐scale mining (ASM) sector, focusing on the case of sub‐Saharan Africa. The impression often conveyed by experts is that a commitment to formalizing ASM—that is, moves made to bring the sector's operations into the legal domain, where ...
Gavin Hilson +2 more
wiley +1 more source
Jurnal Akuntansi Kontemporer, 2020 The objective of this study was to examine whether there are differences in accrual earnings management behavior and real based on life cycle stages and the size of the company.
Yudi Wiranata Prasetio +2 more
doaj +1 more source
Research on environmental regulation, environmental protection tax, and earnings management
Frontiers in Environmental Science, 2023 After the Chinese government put forward carbon peaking and carbon neutrality goals, the intensity of environmental regulation has reached an unprecedented height.
Shiwen Fu +4 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Logistics service providers (LSPs) can support the transition to a circular economy (CE) through their visibility over and facilitation of resource flows between supply chain (SC) actors. However, the proliferation of CE‐related terms, compounded by a manufacturer‐centric focus on CE culminating in knowledge siloes that result in an overall ...
Orsolya‐Anna Mate +3 more
wiley +1 more source
Do Sustainable Development Goal Disclosure Matter? Unpacking Value Relevance in the European Context
Business Strategy and the Environment, EarlyView.ABSTRACT This study explores the value relevance of Sustainable Development Goal (SDG) disclosures by European listed firms, responding to calls for greater integration of sustainability into corporate strategy and reporting. Drawing on agency theory and voluntary disclosure theory, we examine whether the quality of SDG‐related disclosures affects firm
Gianluca Gabrielli +2 more
wiley +1 more source