Results 61 to 70 of about 8,614,164 (246)
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Rational actors constantly incorporate information into their decision‐making behavior. Since there is often a time lag between the announcement of a policy and its implementation, an important question arises: when do rational actors incorporate new information into their market behavior, at the announcement or at the implementation of a ...
Tim Ölkers, Oliver Mußhoff
wiley +1 more source
Dividend Policy as a Core Determinant of Earning Management: Evidence from Pakistan [PDF]
, 2022 The current study estimated the impact of dividend policy on earnings management for the non-financial firms of Pakistan listed at the Karachi Stock Exchange.
Shaheen, Sania +2 more
core +1 more source
Extension Economists: Valued in Mission, Penalized in Practice
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT As the public engagement arm of the land‐grant mission, we argue that Extension faculty in US agricultural economics departments face an identity crossroads as they struggle for institutional support. Specifically, we argue that Extension economists function as boundary‐spanning professionals within academic structures that often devalue ...
Trey Malone +5 more
wiley +1 more source
How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency
Agribusiness, EarlyView.ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan +3 more
wiley +1 more source
International Research Journal of Business Studies, 2017 Bank Indonesia demands that the national banks should improve their transparency of financial condition and performance for public in line with the development of their products and activities.
Supriyati Supriyati, Erida Herlina
doaj +3 more sources
Jurnal Dinamika Akuntansi, 2018 The purpose of this study is to examine the effect of transparency of reserve account disclosure on accrual earning management, and also to examine the role of audit quality as a moderator for the effect of transparency of reserve account disclosure on ...
Latifah binti Nono, Siti Khomsatun
doaj +1 more source
Relationship between Real Earnings Management and Accruals Earnings Management with the Transparency of Accounting Information in Listed Firms in Tehran Stock Exchange [PDF]
مطالعات تجربی حسابداری مالی, 2018 Transparency is the core of financial reporting and the transparency of financial reporting is to provide an understanding of the economic facts of business units through financial reports.
Hassan Zalaghi, Asyieh Ghadami Mashhour
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT Contract farming is a viable strategy agribusinesses rely on to strengthen coordination across actors in the value chain. However, low contract compliance remains a significant setback to agribusinesses' contract performance in low‐ and middle‐income country context.
Umar Shehu Umar +2 more
wiley +1 more source
ANALISIS PENGARUH KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA
Jurnal Akuntansi Indonesia, 2013 The purpose of this research is to investigate and get empirical about auditor big four, auditor industry specialist, and size in the earning management limit by the firms audited for IPO firms.
Yosi Dwi Heryan
doaj +1 more source
Anticipated Reductions in Tax Rates and Earning Management of Listed Companies: Evidence from China
Discrete Dynamics in Nature and Society, 2021 The effects of tax rate changes on corporations’ earning management are not fully understood. As a transitional economy, China has listed companies with different ownership and special regulatory rules.
Mo Bai, Dandan Song, Helin Li
doaj +1 more source