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
Jurnal Akuntansi Universitas Jember, 2015 By using quarterly financial statement, this research aims to provide empirical evidence of the relations between income smoothing based real activities manipulation and earning persistence.
Nining Ika Wahyuni
doaj +1 more source
PENGARUH ARUS KAS BEBAS DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2014) [PDF]
, 2016 This study aims to obtain empirical evidence and to analyze the effect of free cash flow and audit quality on probability of earning management. The population in this study was manufacture companies listed on the Indonesia Stock Exchange in 2012 to ...
HARYANTO , Haryanto +1 more
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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
Faktor – faktor yang mempengaruhi profitabilitas dan dampaknya terhadap manajemen laba
Jurnal Akuntansi, 2018 This study examine the influence of debt to equity ratio, firm size, institutional ownership, public ownership, independent board and audit committee on profitability and the impact for earning management.
Agustina Agustina +2 more
doaj +1 more source
Pengaruh Kepemilikan Institusional, Ukuran Perusahaan, Leverge Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2010-2013) [PDF]
, 2015 Earning management is a shape of the report manipulation of the profit which is done by management to achieve certain goal by playing the posts of income and the cost of profit –loss.
, Drs. Yuli Tri Cahyono , M.M., Akt., CA +1 more
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Agribusiness, EarlyView.ABSTRACT The cocoa‐chocolate value chain faces significant environmental and social challenges, driving firms to adopt sustainability strategies ranging from individual practices to third‐party certifications. This study investigates the factors associated with these strategies by analyzing 304 cocoa‐chocolate companies using firm‐level data from the ...
Stella Marschner +3 more
wiley +1 more source
PENGARUH DIVERSIFIKASI PERUSAHAAN DAN PRAKTIK MANAJEMEN LABA TERHADAP STRUKTUR MODAL (Penelitian Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015) [PDF]
, 2017 Capital structure is balancing or comparison between external capital (long-term) capital with internal capital. This research aims to gives insight into the relationship between corporate diversification and earning management practices to capital ...
MUID, Dul, ZAHRAH, Fatimah
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Access to Finance and Innovation in the Canadian Food Processing
Agribusiness, EarlyView.ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley +1 more source
PENGARUH DIVIDEN, LEVERAGE, KUALITAS AUDIT DAN ARUS KAS BEBAS TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Sektor Industri Non- Keuangan di Bursa Efek Indonesia Tahun 2015 – 2016) [PDF]
, 2017 This study aimed to obtain evidence about the factors that influence earnings management. These factors consist of the dividen, leverage, audit quality,and free cash flow .
SODIKIN, Mohamad, SRI , Handayani
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