Results 61 to 70 of about 856,721 (313)
Rewriting Earnings History [PDF]
SSRN Electronic Journal, 2007 Research on the usefulness of financial information generally focuses on the innovation in the information examined, such as an earnings surprise or cash flow growth. Consequently, prior research sheds little light on the role of the rich historical record of financial information in users’ decision-making.
Wu, M, Ryan, SG, Lev, B
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
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
Value relevance of accounting information in uncertain economic policy context: evidence from Tunisia [PDF]
Contabilitate şi Informatică de GestiuneResearch Question: What is the impact of domestic and international uncertainty shocks on the relationship between book value, earnings, and stock price?
Hejer Khaldi, Féten Hamama
doaj +1 more source
Competitiveness of Franklin Templeton Fund Managers: Do the Fund Managers Exceed the Benchmark? [PDF]
Journal of Competitiveness, 2019 Franklin Templeton Investments is a worldwide asset management company that provides services to clients in more than 170 countries. Unlike investment funds, mutual funds do not have legal personality, therefore they are merely baskets that associate ...
Zuzana Hajduova +3 more
doaj +1 more source
Increased reliance on wives as breadwinners during the first year of the recession [PDF]
, 2009 Among low-income families, the wages of employed wives account for the majority of family earnings, according to this Carsey brief. The analysis finds that in 2008, women contributed 56 percent of total family earnings, up from 51 percent in 2007.
Smith, Kristin
core +1 more source
Earnings and Employment Dynamics for Africans in Post-apartheid South Africa: A Panel Study of KwaZulu-Natal [PDF]
, 2005 [Excerpt] The labour market is central in determining individual and household well-being in South Africa. Therefore, an understanding of earnings and employment dynamics is a key policy issue. However, the absence of panel data has constrained empirical
Cichello, Paul L +2 more
core +2 more sources
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This study investigates the impact of geographical indication (GI) certification on the export performance of Turkish agri‐food products by analyzing both trade volume and unit value dynamics. Drawing on monthly data from 2000 to 2024 across 22 GI‐certified products, the research employs product‐level regressions, fixed‐effects panel models ...
Ihlas Sovbetov, Muge Burcu Ozdemir
wiley +1 more source
Pengaruh Atribut Perusahaan terhadap Relevansi Laba dan Arus Kas
Journal of Accounting and Investment, 2015 The purpose of this study is to test whether there are linear or non linear relationship between stock returns with earnings and cash flows in Indonesia, test whether there are non linear explaining stocks returns and how firm-specific attributes such as
Barbara Gunawan, Atika Mirantiningsih
doaj
How Informative Are Fraud and Non-Fraud Firms\u27 Earnings? [PDF]
, 2019 This study evaluates how informative the earnings of fraud firms are compared to peer non-fraud firms by assessing informativeness in the context of persistence, analysts’ forecast errors, and stock returns.
Asare, Kwadwo Nyarko
core +1 more source