Results 31 to 40 of about 1,075,637 (305)
Comparing the Power of Cash Flows and Accruals in Predicting Future Cash Flows [PDF]
بررسیهای حسابداری و حسابرسی, 2009 Prediction is an important part of the decision-making process, because decision making reflects what will happen in the future. In economic decision making, financial prediction is a important activity.
Heidar Mirfakhraddini +2 more
doaj
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
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
Drought Exposure and Dynamic Input Adjustment in North Central U.S. Agriculture
Agribusiness, EarlyView.ABSTRACT This article examines whether realized extreme drought episodes affect the speed of adjustment of derived input demands and output supplies toward their long‐run equilibrium in U.S. agriculture, focusing on states in the North Central Region.
Victor H. Lana Pinto +2 more
wiley +1 more source
Capital budgeting problems with fuzzy cash flows [PDF]
, 1999 We consider the internal rate of return (IRR) decision rule in capital budgeting problems with fuzzy cash flows. The possibility distribution of the IRR at any r 0, is defined to be the degree of possibility that the (fuzzy) net present value of the ...
Carlsson, Christer +3 more
core +1 more source
Test of Functional Fixation Hypothesis; To Separate Accrual and Cash Flow Component of Earning [PDF]
پژوهشهای تجربی حسابداری, 2015 This paper examines the functional fixation hypothesis from the viewpoint of separation of cash flows and accrual components of earnings by investors.
farrokh barzideh +2 more
doaj +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract Discrete choice experiments are increasingly being used to estimate land managers' willingness to accept participation in incentive‐based environmental programs. This is a specific application of discrete choice experiments: the estimation of willingness to accept for a private good (program participation) where respondents have to make trade ...
Anastasio J. Villanueva +2 more
wiley +1 more source
, 2012 The statement of cash flows is useful for users of financial statements, as it provides information to help assess an entity's ability to generate cash flows, meet its obligations and appreciate why assets and liabilities have changed.
Chalmers, Keryn +4 more
core +1 more source