Results 31 to 40 of about 1,148,120 (250)
Ex‐Ante Assessment of Farm Resilience to Institutional Shocks: A Modeling Approach
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Using the agent‐based model SWISSland, we simulate farm‐level responses and interactions under two institutional shocks: tariff reductions and direct payment reductions. Using a framework we developed, we assess resilience capacities, resilience attributes, and the provision of private and public goods, following the shock.
Nadja El Benni, Gabriele Mack
wiley +1 more source
Relationship between Accounting Depreciation and Economic Depreciation and The Role of Conservative Reporting of Depreciation on Inside Information [PDF]
مطالعات تجربی حسابداری مالی, 2011 In this study the relationship between accounting depreciation and economic depreciation has been studied. If the equality of accounting depreciation and economic depreciation is demonstrated, it is expected to be a negative and statistically significant
Mahdi Bahar Moghadam, Mahnaz Salari
doaj
An Empirical Study of the Relationship between Investment-Cash Flow Sensitivity and Accounting Conservatism (Efficient Contracting View or Distortion of Information Systems View?) [PDF]
بررسیهای حسابداری و حسابرسی, 2013 This study examined whether reporting conservatism is related to firms' financial flexibility as manifested in their corporate financial decisions, namely their investment–cash flow sensitivity.
Mohammad Hassani
doaj +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The USDA's Conservation Reserve Program (CRP) delivers environmental benefits to society by enrolling cropland and grasslands to reestablish or safeguard long‐term vegetative cover. In recent years, the CRP has dramatically increased grassland enrollment while cropland enrollment has been in steady decline. This paper uses descriptive analysis,
Wesley Zebrowski +2 more
wiley +1 more source
Audit Financiar, 2016 Starting with 2005, at an European level, the European Commission alongside the International Federation of Accountants (IFAC) promoted the implementation of accrual accounting within the public sector and, by default, the shift from cash accounting to ...
Marinela Daniela MANEA
doaj +1 more source
Accruals and Cash Flows in Explaining Stock Returns [PDF]
پژوهشهای تجربی حسابداری, 2011 The purpose of this paper is to examine the explanatory power of accruals and cash flows in explaining stock return in Tehran Stock Exchange. Ball and Brown (1968) began research on the relationship between accounting earnings and firm value.
Gholamreza Kordestani +3 more
doaj +1 more source
Expanded Farm Safety Net Payments Under the One Big Beautiful Bill Act
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The One Big Beautiful Bill Act (OBBBA) strengthens the agricultural risk coverage (ARC) and price loss coverage (PLC) programs by aligning program parameters more closely with recent market dynamics and allows for an expansion in program acres. This study projects the increases in ARC‐County and PLC payments for corn, soybeans, and wheat under
Oranuch Wongpiyabovorn +5 more
wiley +1 more source
Sistem Informasi Akuntansi Kas Kecil Menggunakan Metode Dana Berubah
Journal of Innovation Information Technology and Application, 2019 Based on the results of observations made, it was found that the lack of research locations have not been able to produce financial statements presentation about petty cash expenses accurately, quickly, and accurately.
Fidya Arie Pratama +3 more
doaj +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Rational actors constantly incorporate information into their decision‐making behavior. Since there is often a time lag between the announcement of a policy and its implementation, an important question arises: when do rational actors incorporate new information into their market behavior, at the announcement or at the implementation of a ...
Tim Ölkers, Oliver Mußhoff
wiley +1 more source
Comparative Analysis on the Public Treasury Management Accounting in Romania - Present and Future - [PDF]
Revista de Management Comparat International, 2010 This paper work is making a comparison between current accounting system and cash and accrual accounting system type of the Public Treasury highlighting the main disadvantages and advantages of the application of accrual accounting.
Maria MORARU , Denisa ABRUDAN
doaj