Results 31 to 40 of about 684,727 (303)

Did the Indian Green Revolution Change the Farm Size–Productivity Relationship?

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT We examine the relationship between farm size and productivity during India's Green Revolution, a period of rapid technological transformation. Using a unique panel of over 5000 Indian farm households that spans the Green Revolution (1971–1999), we show that the classic (linear) inverse farm size–productivity relationship gradually evolved ...
Rabail Chandio, Leah E. M. Bevis
wiley   +1 more source

Tax Policy and Farm Organization

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT The Tax Cuts and Jobs Act (TCJA) introduced substantial changes to the tax code, affecting farms' organizational incentives. This study examines farms' responses to the TCJA along extensive and intensive margins, focusing on organizational and labor expense adjustments.
Tia M. McDonald, Katherine Lacy
wiley   +1 more source

Financial performance and cash flow: Evidence from the US banking industry

open access: yesResearch Papers in Economics and Finance
This study examines the relationship between cash flow and financial performance with a sample of 122 American banks covering the period 2019-2022. Panel data analysis is applied.
Gerasimos G. Rompotis
doaj   +1 more source

Asymmetric Cash Flow Sensitivity of Cash Holdings [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2012
Firms experiencing positive cash flow have substantially more investment opportunities. When facing negative cash flows, a firm would not save the same magnitude of cash holdings, which leads to a cash flow sensitivity of cash.
Hamid Haghighat, Hadi Heidari
doaj  

Relation in net cash flow variations from each rank of cashflow statement with P/E [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2014
This paper investigates the relation between net cash flow from each part of cash flow statement and price to earning ratio (P/E). Cash flow statement is one of the assentional statement that shows companies ability in order to make cash, pay liabilities
mahtab sardarizadeh   +2 more
doaj   +1 more source

What is more relevant? A comparison of cash flows indicators versus profit or loss from listed European companies

open access: yesCogent Business & Management, 2023
There is still controversy regarding the relevance of cash flow versus accruals. Relevant information can be assessed in multiple ways, including its value relevance and predictability. This paper then compares the value relevance and predictive value of
Fábio Albuquerque   +2 more
doaj   +1 more source

Competition Policy and Agribusiness in the Biden Administration

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT The Biden Administration pursued a set of ambitious competition policy initiatives in agriculture and agribusiness, primarily aimed at livestock and poultry supply chains, farm inputs, and food retailing. The initiatives included expanded antitrust enforcement; new US Department of Agriculture (USDA) contract regulations requiring poultry ...
James M. MacDonald
wiley   +1 more source

The impact of cash holdings and debt financing of the sensitivity of investment to cash flow with an emphasis on financial constraints [PDF]

open access: yesپژوهش‌های حسابداری و حسابرسی عملیاتی و عملکرد, 2017
The purpose of this study is to investigate The impact of cash holdings and debt financing on investment-cash flow sensitivity with emphasis on financial constraint in listed companies on Tehran Stock Exchange.
Javad Babaee Sadaghiyanie   +1 more
doaj  

Effects of diagram format and user numeracy on understanding cash flow data [PDF]

open access: yes, 2014
An issue of longstanding concern in accounting information systems is the effective presentation and communication of financial data to users with little accounting background.
Van Der Heijden, Hans
core  

Do Tax Incentives for Farmland Leases Increase Farm Supply? Evidence From Iowa's Beginning Farmer Tax Credit

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross   +2 more
wiley   +1 more source

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