Results 61 to 70 of about 16,238 (267)
Accrual accounting, cash accounting and the estimation of future cash flows [PDF]
, 2011 This study investigates the predictive ability of current and past cash flows with respect to the estimation of future cash flow, and compares this predictive ability with that of current and past earnings. Future cash flow is estimated in this study on the basis of a model hierarchy that initially incorporates aggregated predictors and then their ...
openaire
Food Prices and Inflation Expectations in New Zealand
Agribusiness, EarlyView.ABSTRACT Food prices are conspicuous, and spending on food constitutes a considerable share of household expenditure. In this study, we use partially identified Bayesian structural vector autoregression models to analyze the effects of food price shocks on core inflation and 1‐ and 5‐year inflation expectations in New Zealand.
Puneet Vatsa +2 more
wiley +1 more source
Desain Sistem Informasi Akuntansi Keuangan Masjid
Journal of Accounting and Investment, 2016 The purpose of this research is to describe and redesign accounting information system of cash receipts and cash expenditure in Masjid Agung Jami’ Kota Malang. This research is case study with analysis description method.
Farhani Kautsar Nugraha +2 more
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When the River Runs Low: Heterogeneous Impacts of Transportation Disruptions on Local Grain Basis
Agribusiness, EarlyView.ABSTRACT A substantial share of U.S. soybean and corn exports from the Midwest moves by barge along the Mississippi River system to export terminals in the Louisiana Gulf. Transportation costs between Midwestern grain elevators and export terminals create a wedge between prices at these locations, and shocks to these costs are partially passed on to ...
Yuan Zhang +3 more
wiley +1 more source
CASH FLOW REPORTING AND CREATIVE ACCOUNTING [PDF]
Annals of the University of Oradea: Economic Science, 2011 Within the wide field of creative accounting, the main preoccupation of researchers surrounded earnings management. The current study comes to acknowledge that creative cash flow may distort the assessment of financial performance and should therefore ...
Negrea Laura Georgeta +2 more
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Protection Motivation Theory and Farmers' Participation in Futures Markets: Evidence From Germany
Agribusiness, EarlyView.ABSTRACT This study examines why German farmers show limited adoption of commodity futures contracts despite substantial price volatility, applying Protection Motivation Theory (PMT) to understand the cognitive processes driving participation decisions in futures markets. Survey data from 303 German farmers collected in 2024 were analyzed using Partial
Hendrik Wever +2 more
wiley +1 more source
Agribusiness, EarlyView.ABSTRACT Using survey and discrete choice experiment data, we examined US specialty crop growers' preferences for marketing contract attributes in the context of emerging blockchain‐based technologies and expanding traceability initiatives. Results show that farmers preferred traditional written contracts but might be willing to accept digital ...
Elizabeth Canales +3 more
wiley +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra +3 more
wiley +1 more source
The Impact of Firm-specific Attributes on the Relevance in Earnings and Cash Flows: Iranian Case [PDF]
مطالعات تجربی حسابداری مالی, 2005 The role of accounting information in setting security prices is one of the most fundamental issues in accounting. The purpose of this study is to extend the research on the value relevance of accounting numbers in two important directions.
Omid Poorheidari, Mahmood Kohansal
doaj
Lost in aggregation? On the importance of local food price data for food poverty estimates
American Journal of Agricultural Economics, EarlyView.Abstract This paper explores within‐country variations in food price dynamics and food poverty estimates by employing local market price data and national consumer price index (CPI) data. Our results show that national CPI data may be useful for approximating national trends but they fail to detect and identify spatial variations in local trends, which
Stephan Dietrich +4 more
wiley +1 more source