Results 61 to 70 of about 28,258 (303)
The Investigation of Relationship between Earnings Quality and Future Stock Returns in Tehran Stock Exchange (TSE) [PDF]
مجله دانش حسابداری, 2011 This research investigates the relationship between quality of earnings and future stock returns in the selected firms totally, and in the firms in separate categories with various degrees of earnings quality, by choosing the accruals as the ...
Hamid Haghighat, Mehdie Panahi
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Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This paper underscores the critical role of multisectoral convergence in enhancing child health, particularly in addressing anemia, a micronutrient deficiency linked to both diet and sanitation. We explore how the integration of nationwide food and nutrition programs with sanitation initiatives impacts anemia in Indian children under three ...
Soumya Gupta, Payal Seth, Prabhu Pingali
wiley +1 more source
Livestock Tango: U.S. and Latin America Dance Together, but Who Will Lead?
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This study examines the competitiveness between Latin American and U.S. livestock and meat sectors. We employ a computable general equilibrium modeling framework to evaluate two scenarios: coordinated improvements in Latin American productivity, transport efficiency, and market access (Scenario I), and the minimum productivity gains required ...
Taís C. Menezes +2 more
wiley +1 more source
Journal of Applied Business Research (JABR), 2017 External auditors are considered ‘watchdogs’ which closely monitor corporate financial reporting process and provide guidelines for investors and financial institutions. However, recent accounting scandals in Korea indicate that external auditors may cater their audit reports to their clients’ needs.
openaire +2 more sources
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors [PDF]
The Accounting Review, 2001 This paper suggests a new measure of one aspect of the quality of working capital accruals and earnings. One role of accruals is to shift or adjust the recognition of cash flows over time so that the adjusted numbers (earnings) better measure firm performance. However, accruals require assumptions and estimates of future cash flows.
Ilia D. Dichev, Patricia M. Dechow
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Did the market overreact to the mandatory switch to IFRS in Europe? [PDF]
, 2014 Despite studies which indicate that mandatory adoption of International Financial Reporting Standards (IFRS) reduced the cost of capital for adopting firms and improved analysts’ forecasts, the evidence supporting any improvement in accounting quality is
Chen, Q, Skerratte, L
core
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
Examining the impact of accruals quality and information relevance on the agency costs of the companies listed in Tehran Stock Exchange [PDF]
مطالعات تجربی حسابداری مالی, 2015 The purpose of this research is to study the effects of the accruals quality and the information relevance on the agency costs for the companies listed in Tehran Stock Exchange (TSE).
Mohamad Namazi, gholamreza Rezaie
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Visionary Leadership in Cancer Care: An Interview With Professor Timothy J. Eberlein
Annals of Gastroenterological Surgery, EarlyView.Professor Timothy J. Eberlein and Professor Ken Shirabe, President of the Japanese Society of Gastroenterological Surgery, during their interview discussing the vision, strategic framework, and leadership that shaped the development of the Siteman Cancer Center into a world‐class institution. ABSTRACT This is a short interview with Professor Timothy J.
Ken Shirabe +3 more
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Investigation of relation between accruals and stock return [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد, 2019 Shareholders consider several factors to decide on investment, one of which is the stock returns of companies, because the stock returns of companies are effective in evaluating their performance and have a special place in shareholders' decisions ...
elham afrasiabnezhad +2 more
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