Results 91 to 100 of about 1,019,415 (360)
Asian Journal of Accounting Research, 2018 Purpose The purpose of this paper is to determine the direct influence of the mechanism of good corporate governance (GCG) and corporate social responsibility (CSR) on financial performance as well as through earnings management as a mediating variable.
Mayang Mahrani, N. Soewarno
semanticscholar +1 more source
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
Earnings Management to Avoid Losses: a cost of debt explanation [PDF]
In this paper we analyze firms’ earnings management behavior to avoid losses conditional on the (asymmetric) incentive underlying market (positive/negative) returns.
José A. C. Moreira, Peter F. Pope
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Earnings Inequality in India: Has the Rise of Caste and Religion Based Politics in India had an Impact? [PDF]
, 2006 Since 1989, there has been a sharp increase in the role of caste and religion in determining political fortunes at both state and federal levels in India.
Bhaumik, Sumon Kumar +1 more
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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
ArtivateThis paper investigates whether entrepreneurship training subsequently impacts artists’ labor market outcomes. Collecting data from major universities, we find that only 9.7% have arts entrepreneurship certificates; just 11.4% have any required arts ...
Christos Makridis, Jonathan Kuuskoski
doaj +1 more source
Education, Gender and Earnings in France and Germany: Level and Dispersion Effects [PDF]
This paper analyses the relationship between education, gender and earnings in France and Germany. The model chosen here enables to estimate the impact of education not only on the expected earnings level but also on their dispersion, taking gender ...
Lauer, Charlotte
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Food Tastes in the United States: Convergence or Divergence?
Agribusiness, EarlyView.ABSTRACT This study investigates how food consumption tastes have changed in recent decades across the United States. Using NielsenIQ data for over 77 million transactions, there is evidence of divergence in food tastes across regions from 2007 to 2016 and across households of different income, education, and race/ethnicity groups.
Michael DeDad
wiley +1 more source
Administrative Sciences, 2018 In spite of the importance of the brand management in marketing studies and practice, there is a scarcity of prior research on the links between brand equity and financial performance, particularly in unlisted (unquoted) firms.
Anne Schmitz, Nieves Villaseñor-Román
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Earnings management to avoid earnings decreases and losses [PDF]
This study focuses on earnings management by investigating the frequency distribution of the reported earnings (changes) by use of the approach documented by Burgstahler & Dichev (1997). In this study, it is investigated whether Danish firms use earnings
Schøler, Finn
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