Results 31 to 40 of about 15,215 (311)
Journal of Accounting and Investment, 2022 Research aims: This study examines the value relevance of accounting information consisting of earnings information, book values, and operating cash flows after Indonesia uses the full convergence of IFRS Financial Accounting Standards.
Dwi Fitri Puspa +3 more
doaj +1 more source
Livestock Tango: U.S. and Latin America Dance Together, but Who Will Lead?
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This study examines the competitiveness between Latin American and U.S. livestock and meat sectors. We employ a computable general equilibrium modeling framework to evaluate two scenarios: coordinated improvements in Latin American productivity, transport efficiency, and market access (Scenario I), and the minimum productivity gains required ...
Taís C. Menezes +2 more
wiley +1 more source
APMBA (Asia Pacific Management and Business Application), 2019 The primary objective of this study is to analyze the effect of earnings quality on financial performance of banks in Indonesia by comparing the SOEs and private banks. This study uses discretionary accruals and earnings persistence indicators to measure
Rachma Bhakti Utami +2 more
doaj +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Rice is the main staple food for more than half of the world's population and the income from rice is an essential source for livelihoods of millions of households. We examine whether direct seed in rice production is an adaptation of rice farmers to rainfall changes and farm labor scarcity.
Manh Hung Do
wiley +1 more source
Estimates of Earnings Returns by Field of Study for For-Profit Schools and Community Colleges
SSRN Electronic Journal, 2023 This paper estimates labor-market returns for students pursuing certificates or associate's degrees in eight broad fields of study at community colleges and for-profit institutions. The data contain 400,000 students beginning their studies between 2005 and 2012 in one state.
Christopher Jepsen +3 more
openaire +3 more sources
Tax Policy and Farm Organization
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The Tax Cuts and Jobs Act (TCJA) introduced substantial changes to the tax code, affecting farms' organizational incentives. This study examines farms' responses to the TCJA along extensive and intensive margins, focusing on organizational and labor expense adjustments.
Tia M. McDonald, Katherine Lacy
wiley +1 more source
The impact of language proficiency on immigrants' earnings in Spain [PDF]
, 2012 This article uses micro-data from the Spanish National Immigrant Survey to investigate the impact of Spanish language proficiency on immigrants' earnings.
Budría, Santiago, Swedberg, Pablo
core
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross +2 more
wiley +1 more source
A Study on the Investigation of Earnings Manipulation in the Form of Accruals Earnings Management (AEM): Evidence from Bangladeshi Firms [PDF]
International Journal of Management, Accounting and Economics, 2018 This research investigates the behavior of the managers of the Bangladeshi firms in applying Earnings manipulation through the technique of Accruals Earnings Management (AEM). This study examines whether the firm managers of Bangladesh involve themselves
Pizus Biswas
doaj
Jurnal Akuntansi Indonesia, 2017 This study aims to analyze the influence of accounting and non-accounting information of the Initial Return company shares Initial Public Offering (IPO).
Saifudin Saifudin, Alisa Meriani
doaj +1 more source