Results 71 to 80 of about 163,343 (337)

The moderating role of firm size on financial characteristics and Islamic firm value at Indonesian equity market

Business: Theory and Practice, 2020
This study aims to understand the moderating role of firm size on financial characteristics and Islamic firm value. Then study how the influence of firm size moderation on the relationship of financial characteristics and corporate governance with firm ...
Perdana Wahyu Santosa
doaj   +1 more source

Assessing Agricultural Green Total Factor Productivity in Latin America

Agribusiness, EarlyView.
ABSTRACT The agricultural sector in Latin America plays a vital role in ensuring food security while impacting the environment. However, there remains a lack of analysis regarding the inputs responsible for pollution within its sub‐technologies. Hence, this article aims to assess agricultural green total factor productivity (TFP) through a novel ...
Tianxiang Li, Vanessa Ormeño‐Candelario, Xueli Chen   +2 more
wiley   +1 more source

Sustainability Strategies in the Cocoa‐Chocolate Value Chain: An Analysis Using Stakeholder Theory, Global Value Chain Theory, and Resource Dependence Theory

Agribusiness, EarlyView.
ABSTRACT The cocoa‐chocolate value chain faces significant environmental and social challenges, driving firms to adopt sustainability strategies ranging from individual practices to third‐party certifications. This study investigates the factors associated with these strategies by analyzing 304 cocoa‐chocolate companies using firm‐level data from the ...
Stella Marschner, Luigi Orsi, Alessandro Olper, Stefanella Stranieri   +3 more
wiley   +1 more source

PENGARUH AUDIT FIRM SIZE AUDIT FEE AUDIT TENURE DAN KOMPETENSI AUDITOR TERHADAP MANAJEMEN LABA

Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 2023
Penelitian ini merupakan penelitian kausalitas yang bertujuan untuk menganalisis pengaruh audit firm size, audit fee, audit tenure, dan kompetensi auditor terhadap manajemen laba. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan sumber data sekunder berupa laporan tahunan perusahaan yang diperoleh dari website Bursa Efek Indonesia ...
Ni Nyoman Alit Triani, Jessy Vinika Agustin   +1 more
openaire   +1 more source

Traceability of Agri‐Food Products: The Key to Conscious Trade

Agribusiness, EarlyView.
ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo, Fernanda Aparecida Silva, Michelle Márcia Viana Martins, Marcelo José Braga Nonnenberg, Ruan da Silva Vianna, Carla Cristina Passos Cruz   +5 more
wiley   +1 more source

Pengaruh Firm Size, Subsidiaries, dan Auditor Size terhadap Audit Fee

Journal of Islamic Finance and Accounting, 2018
The aims of this study is to determine the effect of firm size, subsidiaries,and auditor size to the audit fee. This study tested the company listedin Indonesia Sharia Stock Index (ISSI) for the year 2013-2016. Thisstudy obtained 37 companies as a sample in four years. Data wereanalyzed using multiple linear regression analysis model.
Fisca Adhitya Nurdjanti, Wahyu Pramesti
openaire   +1 more source

Creating Shared Value as an Antecedent of Value Co‐Creation: B2B Relationships in the Agri‐Food Sector

Agribusiness, EarlyView.
ABSTRACT This study analyzes the effects of value co‐creation and creation of shared value in agricultural input marketing. This study used a sample of 178 agricultural companies in Costa Rica. The data were analyzed using partial least squares structural equation modeling (PLS‐SEM) with SMART PLS software. Our findings reveal the significant influence
Luis Ricardo Solís‐Rivera, Marcelo Royo‐Vela   +1 more
wiley   +1 more source

Mekanisme Tata Kelola Korporasi sebagai Pereduksi Praktik Perekayasaan Laba

Jurnal Ekonomi Akuntansi dan Manajemen, 2018
Management can choose accounting policies for expected earnings reporting. This study purpose to examineeffect of corporate governance mechanism managerial ownership, such as audit committees, board size, composition of independent commissioners, board ...
Alwan Sri Kustono
doaj   +1 more source

The Role of Certifications in Improving Household Food Security Among Peruvian Farmers

Agribusiness, EarlyView.
ABSTRACT Achieving global food security requires sustainable transformations in agri‐food systems. Voluntary Sustainability Standards (VSS) such as Organic and Fairtrade aim to internalize certain social and environmental costs while promoting more equitable value distribution, improved market access, and sustainable production practices.
Lisa‐Marie Schulte, Awudu Abdulai
wiley   +1 more source

Accelerating Biosensor Discovery: A Computationally‐Driven Pipeline for Microplastics Monitoring

Advanced Intelligent Discovery, EarlyView.
A computationally guided pipeline unites molecular simulation, synthetic biology, electrochemical engineering, and machine learning to accelerate biosensor discovery. A Bacillus anthracis carbohydrate‐binding module is used to develop a high‐performance micro‐ and nanoplastics sensor with greatly reduced error and variability.
Gabriel X. Pereira, Marcos de C. Leite, Pedro H. M. Zanineli, Juliana N. Y. Costa, Débora M. Cunha, Sophia P. Serra, Pedro H. Sophia, Flávio M. Shimizu, Yasmin W. Moura, Célio C. Oliveira, Gabriel R. Schleder, Gabriela F. Persinoti, Leandro Merces, Renato S. Lima   +13 more
wiley   +1 more source