Results 21 to 30 of about 1,148,120 (250)

Open market share reacquisitions, surplus cash, and agency problems [PDF]

open access: yes, 2004
This paper investigates the role that excess cash plays in explaining actual open market share reacquisitions and examines the impact of agency problems on the payout decision.
Young, S E, Oswald, D
core   +3 more sources

Accounting method choice and market valuation in the extractive industries

open access: yesCogent Economics & Finance, 2017
For more than 40 years, oil and gas companies have been able to choose between two competing methods for accounting for exploration activities. The implication is that two otherwise identical companies can report substantially different earnings ...
Bård Misund
doaj   +1 more source

Examining the Amount of Difference between Accrual and Cash Accounting and Its Impact on Resources and Expenditure in Kashan University of Medical Sciences [PDF]

open access: yesحسابداری سلامت, 2013
Introduction: Since the financial system of Iranian government executives is not capable of providing comprehensive information, and in all governmental systems, especially in the health sector, it encounters with the shortage and scarcity of valuable ...
M. R. Maleki   +4 more
doaj  

Engineering of business processes in accounting support of cash management

open access: yesAgricultural and Resource Economics, 2020
Purpose. The purpose of the study is to develop the accounting aspect of business process engineering as the main tool in management. Methodology / approach.
Iryna Zamula   +4 more
doaj  

Rural Labor Supply and Economic Opportunities: Commuting, Migration, Tariffs, and Immigration

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Some rural counties remain dependent on agricultural or manufacturing jobs, but an increasing proportion have diversified economics. Rural counties also differ in their abilities to commute to an urban market characterized by higher wages and labor productivity.
Peter F. Orazem, Mary C. Ahearn
wiley   +1 more source

A tax proposal for a cash flow corporate tax

open access: yesIntangible Capital, 2013
Purpose: Due to its advantages in terms of neutrality and simplicity, the aim of this paper is to design a tax base for corporation cash flows, as well as to develop its practical implementation.Design/Methodology: The conceptual aspects and the ...
Lourdes Jerez Barroso   +1 more
doaj   +1 more source

Voluntary Collective Action to Address Growing Agricultural Challenges in Two Countries: Experimental Insights and Commonalities

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT We conducted two framed field economic experiments with citrus farmers in Florida, United States and soybean farmers in Argentina to investigate their willingness to coordinate pest and weed management efforts. Despite the contrast between these two agricultural contexts, we find striking behavioral commonalities.
Ariel Singerman, Sergio H. Lence
wiley   +1 more source

Integrating Perennial Groundcover in Corn and Soybean Acres: Impacts on U.S. Agriculture

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Sustainable agricultural practices such as cover cropping can improve soil health, water quality, and carbon sequestration, yet U.S. adoption remains limited due to economic and operational barriers. We evaluate market and economic impacts of integrating perennial groundcover into U.S.
Sagar Dahal, Amani Elobeid, John Crespi
wiley   +1 more source

A study on the relationship between operational cash flow and the return of stockholders [PDF]

open access: yesManagement Science Letters, 2014
Performance measurement in managerial accounting is normally associated with cash flow and it is executed based on different figures such as testing information content abuse and accounting figures.
Hassan Ghodrati, Hassan Abyak
doaj   +1 more source

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