Results 31 to 40 of about 3,549 (260)
The examination of signaling theory versus pecking order theory: Evidence from Tehran Stock Exchange [PDF]
Management Science Letters, 2013 This study investigates the explanatory power of leverage and cash flows in future cash flow prediction in Tehran Stock Exchange by considering Signaling Theory and Pecking Order Theory. Based on theoretical foundations, the regression models of leverage
Elahe Mahdavi Sabet, Mohammad Hassani
doaj
Investigate the effect of real earnings management on bankruptcy predication models [PDF]
مطالعات تجربی حسابداری مالی, 2018 In recent years, some managers have been smoothing income with real activities and accrual items in companies. They have been effecting on reported profits by utilization of earnings management instruments.
Nezamoddin Rahimian +2 more
doaj +1 more source
Relative Ability of Earnings Data and Cash Flow in Predicting Future Cash Flows
International Journal of Accounting and Financial Reporting, 2013 The purpose of this study is to examine earnings relative ability, operational cash flow, and two traditional measures of cash flows namely net earnings plus depreciation and operational working capital in predicting future cash flows. Also, the effect of company size on ability of predictive measures mentioned is examined in this study. The population
Nasrollah Takhtaei, Hassan Karimi
openaire +2 more sources
Integrating Perennial Groundcover in Corn and Soybean Acres: Impacts on U.S. Agriculture
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Sustainable agricultural practices such as cover cropping can improve soil health, water quality, and carbon sequestration, yet U.S. adoption remains limited due to economic and operational barriers. We evaluate market and economic impacts of integrating perennial groundcover into U.S.
Sagar Dahal, Amani Elobeid, John Crespi
wiley +1 more source
Efficiency Evaluation of Financial variables and Economic variables in Financial Distress Prediction Models in Tehran Stock Exchange [PDF]
بررسیهای حسابداری و حسابرسی, 2009 Changeable economic conditions and intense fluctuations in business environment are provided stakeholders to make decision under material uncertainty.
Ghodratollah Talebnia +2 more
doaj
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
Note—Prediction Intervals for Warranty Reserves and Cash Flows [PDF]
Management Science, 1981 This paper presents estimates of cash flows associated with a given warranty policy. Included in the results are prediction intervals for warranty reserves and cash flows. A numerical example is given to illustrate these results.
Jayprakash G. Patankar, George H. Worm
openaire +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
Proposing a Conceptual-Mathematical Model for Financial Distress Prediction by Focusing on Adjusted Cash Flow Statement [PDF]
راهبرد مدیریت مالیBankruptcy prediction has an important status in analysis of financial situation of a firm and in the current global economy. This issue has concerned the stockholders.
Amir hosein Karbalaee karim +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