Results 31 to 40 of about 16,238 (267)
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
Temporary Programs, Lasting Questions: Ad Hoc Assistance in the U.S. Farm Safety Net
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Large ad hoc assistance programs have returned to U.S. farm policy since 2017, operating alongside a more developed safety net built around federally subsidized crop insurance, Title I commodity programs, and standing disaster assistance. This paper reviews the renewed use of ad hoc assistance, documents its recent scale using USDA data, and ...
Alejandro Plastina +1 more
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
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
Swedish farmers' approval of nudges
Agribusiness, EarlyView.Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen +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
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
Agribusiness, EarlyView.Abstract This study examines producer participation choices considering a variety of potential benefits linked to state‐sponsored marketing programs, using a real choice dataset of farmers in Missouri. Multinomial logit models are employed to predict determinants of farmer enrollment in three tiers of the Missouri Grown local food marketing program ...
Lan Tran, Ye Su, Laura McCann
wiley +1 more source
Jurnal Dinamika Akuntansi dan Bisnis, 2017 This study explores how accrual accounting and cash accounting resulted information used by Indonesian local goverment managers in making decision.it is a descriptive quantitative method research.
Baries Ferryono, Sutaryo Sutaryo
doaj +1 more source
Agribusiness, EarlyView.Abstract This study explores the rent price ratio in agricultural land markets, crucial for evaluating market efficiency, policy needs, and farmer decision‐making. Traditionally, the analyses faced challenges due to the absence of concurrent sale and rent data for the same land, potentially leading to biased results.
Marius Michels +4 more
wiley +1 more source