Results 71 to 80 of about 1,148,120 (250)
THE USEFULNESS OF CASH FLOW STATEMENTS IN BANK LENDING DECISIONS: INSIGHTS FROM BULGARIAN PRACTICES
Фінансово-кредитна діяльність: проблеми теорії та практикиThis study examines the role and utility of the Statement of Cash Flows in the credit decision-making process from the perspective of Bulgarian banks.
Fanya Filipova +3 more
doaj +1 more source
Value of Information of Improved Traceability in Fresh Produce Markets
Agribusiness, EarlyView.ABSTRACT Traceability plays an important role in promoting a safe food supply by fostering transparent information exchange along the food supply chain. New technological innovations have the potential to improve traceability outcomes, as greater transparency along the food supply chain can aid in pinpointing precise origins of the contamination ...
Kelsey Vourazeris +2 more
wiley +1 more source
Agribusiness, EarlyView.ABSTRACT In emerging economies where smallholder farming dominates agricultural production, agribusinesses serve as critical intermediaries linking smallholders to broader markets, and their resilience directly affects agricultural sustainability. Short‐term‐oriented capital is reluctant to adequately finance highly uncertain and cyclical agricultural ...
Siyuan Lyu +5 more
wiley +1 more source
Does Contract Farming Reduce Pesticide Use? Panel Data Evidence From Smallholder Farmers in China
Agribusiness, EarlyView.ABSTRACT The inappropriate and excessive use of pesticides poses a major threat to human and ecosystem health in the agri‐food sector. While existing studies have examined the potential of contract farming to address this issue, most have focused on large‐scale farms and relied on small or transactional datasets, often leaving the role of crop‐specific
Zhihui Liang, Shan Jin, Matthew Gorton
wiley +1 more source
Responsible Artificial Intelligence in Courts: A Four‐Test Framework
AI &Innovation, EarlyView.ABSTRACT A structured framework for responsible AI applications relating to judicial decision‐making and the adjudicative functions of courts requires the satisfaction of multiple context‐specific safeguards. This article proposes a four‐test framework designed to evaluate whether AI systems used in courts operate in accordance with legal, procedural ...
Kwan Yiu Cheng
wiley +1 more source
Jurnal Akuntansi Keuangan dan Bisnis, 2017 accounting income, operating cash flow, leverage, cash ...
Vidiyanna Rizal Putri +1 more
doaj
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
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
Accrual financial reporting in the Public Sector: Is it a reality?
Innovar: Revista de Ciencias Administrativas y Sociales, 2014 Although modernization of governmental accounting has led to the implementation of accrual financial reporting, budgets in most continental European countries, including Spain, continue to be based on cash or modified cash methods.
Isabel Brusca Alijarde +1 more
doaj +1 more source
On the negative relation between investment-cash flow sensitivities and cash-cash flow. [PDF]
We predict and find empirical support for a negative relation between the firm’s investment-cash flow sensitivity and cash-cash flow sensitivity, two measures suggested to capture the concept of financing constraints.
D'Espallier, Bert +1 more
core