Results 71 to 80 of about 174,233 (301)

Decision Rules for Corporate Investment

International Journal of Financial Studies
We investigate the decision rules for corporate investment by designing a company value frontier. This company value frontier allows for balancing the financial value and social and environmental impacts.
Reinier de Adelhart Toorop, Dirk Schoenmaker, Willem Schramade   +2 more
doaj   +1 more source

Organization of accounting for the purpose of producing real reports as the basis of management in the public sector with an emphasis on healthcare institutions in the Republic of Serbia [PDF]

Megatrend Revija
Accounting organization, especially in the real functioning of the public sector, is based on reports on all important events that occurred in the business of legal entities.
Brakus Aleksandra, Đuranović-Miličić Jadranka, Gligović Dejan   +2 more
doaj   +1 more source

Measuring Nutrition Security Using the Consumer Food Data System Datasets

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Nutrition security is an emerging concept lacking a consensus definition, conceptualization, or standardized measure. This perspectives manuscript synthesizes findings from two previously published analyses to assess the feasibility of using available measures of key dimensions of nutrition security from two Consumer Food Data System (CFDS ...
Vibha Bhargava, Jung Sun Lee, Travis A. Smith   +2 more
wiley   +1 more source

Pengaruh Karakteristik Usaha Wajib Pajak Badan Terhadap Tingkat Kepatuhan Berdasarkan Pengukuran Reporting Compliance (Studi Pada Kantor Pelayanan Pajak Pratama Surabaya Sawahan)

Akrual: Jurnal Akuntansi, 2014
Tax is important source of state revenue for national development. One factor affecting tax revenue increase is tax payer compliance. Self assessment system that applied in Indonesia enable tax payer makes reporting non-compliance.
Umy Anisari Khulsum, Made Dudy Satyawan
doaj   +1 more source

Why Didn't I Get a Payout? Understanding Farmer Choices, Index Insurance, and Basis Risk

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Index insurance, while heralded as a potential solution to alleviate poverty and food insecurity among agricultural households, has its own set of challenges, notably basis risk. Basis risk is the discrepancy between the insurance payout and losses incurred, posing a significant deterrent to the adoption of index insurance.
S. Lucille Blakeley, Sean Posey, Kathy Baylis, Daniel Osgood, Stuart Sweeney   +4 more
wiley   +1 more source

Corporate social responsibility reporting in mainland China [PDF]

, 2012
Although CSR has been the subject of substantial academic research for more than half a century, the CSR literature is dominated by empirical studies in the industrialized countries. There is limited knowledge on how CSR is perceived and implemented by
Du, Yaning
core  

The Impact of an Accountant’s Professional Judgment on the Assessment of Business Value Creation [PDF]

Облік і фінанси
In the event of new non-standard issues related to the economic activities of an enterprise and its accounting, for which the current national and international regulatory documents do not offer clear norms, the accountant should be guided by his ...
Andrii Chuienkov
doaj   +1 more source

Crop Insurance Design and On‐Farm Risk Adaptation

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT The United States spends billions annually on crop insurance premium subsidies, yet the prevailing distance‐based guarantee design unintentionally rewards risk‐taking by linking subsidies to yield variability. We consider a simple redesign: define guarantees in terms of probability so that coverage reflects a consistent likelihood of indemnity.
Gerald Van Tassell, Alan P. Ker
wiley   +1 more source

Motivations for Corporate Social Reporting and Non-Reporting in Malaysia: An Exploratory Study From a Public Relations Perspective [PDF]

, 2009
Corporate social reporting, embracing the triple bottom line reporting concept, entails the reporting of economic, social and environmental performance as opposed to the more narrow focus on conventional financial reporting.
Tee, Keng Kok
core  

On the Economics of US Agricultural Policy

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This paper presents an economic analysis of US agricultural policy, building on a modified version of Gardner's efficient redistribution. We argue that agricultural policy is motivated as an attempt to implement an efficient redistribution scheme that redistributes income toward farmers who, as a group, have been adversely affected by ...
Jean‐Paul Chavas
wiley   +1 more source