Results 41 to 50 of about 355,732 (359)
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
Ekuivalensi Pendekatan Capital Cash Flow dan Free Cash Flow dalam Risky Cash Flow
Riset Akuntansi dan Keuangan Indonesia, 2017 -
openaire +1 more source
Agribusiness, EarlyView.ABSTRACT This paper explores the convergence in on‐farm diversification strategies of agricultural holdings, between remote areas and more central ones. Using Italian farm‐level data, we explore the determinants of diversification strategies across farms.
Gianluca Grilli +2 more
wiley +1 more source
Growth or Glamour? Fundamentals and Systematic Risk in Stock Returns [PDF]
The cash flows of growth stocks are particularly sensitive to temporary movements in aggregate stock prices (driven by movements in the equity risk premium), while the cash flows of value stocks are particularly sensitive to permanent movements in ...
Christopher Polk +2 more
core +3 more sources
The Impact of Audit Quality on forecasting Accurate of future operating cash flows [PDF]
مطالعات تجربی حسابداری مالی, 2017 In this study, the effect of audit quality on the forecasting accuracy of future operating cash flows among between firms listed in the Tehran Stock Exchange has been investigated.
hassan zalaghi +2 more
doaj +1 more source
Testing the Marketing Performance of German Wheat Farmers
Agribusiness, EarlyView.ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
wiley +1 more source
KEMAMPUAN PREDIKTIF EARNINGS DAN ARUS KAS DALAM MEMPREDIKSI ARUS KAS MASA DEPAN*
Jurnal Ilmiah Akuntansi dan Bisnis, 2007 The objective of this study is to investigate whether earnings or operatingcash flows have more predictive ability to predict future operating cash flowsbetween firms reporting positive profit and firms reporting negative profit.Although prior study ...
YOLANDA DAHLER, RAHMAT FEBRIANTO
doaj
Agribusiness, EarlyView.ABSTRACT Agricultural soils offer great potential for carbon sequestration through humus formation. One way to motivate farmers to build up humus is through humus programs. These are still at an early stage of development, poorly explored, and the number of participating farmers is low. Our aim is to explain the heterogeneity of farmers' willingness to
Julia B. Block +2 more
wiley +1 more source
Value Relevance of Cash Flow Statements in Syrian Banks: Evidence from the Damascus Securities Exchange [PDF]
International Journal of Management, Accounting and EconomicsThis study investigates whether the cash flow statements of banks provide valuable insights for Syrian investors. Using Ohlson's (1995) theoretical framework, which links stock prices to the book value of equity, earnings, and cash flow elements, the ...
Haidar Haidar
doaj +1 more source
AIChE Journal, EarlyView.Abstract Recovery of rare earth elements (REEs) from end‐of‐life (EOL) products represents a strategic opportunity to strengthen the domestic supply chain for rare earth elements. This work presents a superstructure‐based optimization framework for finding the most economical processing pathway for different EOL rare earth permanent magnets (REPMs ...
Chris Laliwala +6 more
wiley +1 more source