Results 41 to 50 of about 341,548 (268)

Meeting Earnings Benchmarks via Real Activities Manipulation: Debt Market Effects

, 2017
We investigate the cost of debt effects for firms that manage earnings per share (EPS) through abnormal share repurchases. Although prior research finds a significant cost of debt decrease for firms that meet earnings benchmarks, our results suggest that
Hoffman, Benjamin, Benjamin W. Hoffman, Timothy P. Hinkel, Hinkel, Timothy P.   +3 more
core   +1 more source

Too Complex to Choose? The Role of Heuristics in Shaping Farmers' Willingness to Pay for Income Stabilization Tool in Italy

Agribusiness, EarlyView.
ABSTRACT European agriculture is increasingly exposed to economic instability driven by extreme weather events, market volatility, and geopolitical tensions. To manage these growing risks, farmers are encouraged to adopt innovative risk management strategies such as the Income Stabilization Tool (IST), which offers protection against severe income ...
Alice Stiletto, Ruggiero Rippo, Samuele Trestini, Elisa Giampietri, Roberta Raffaelli, Simone Cerroni   +5 more
wiley   +1 more source

Does Participating in Agricultural Global Value Chains Promote Agricultural Growth?

Agribusiness, EarlyView.
ABSTRACT This study examines the relationship between GVC participation and agricultural value‐added growth in 43 countries over the period 1995–2022. In contrast to prior literature, we disaggregate the agricultural sector into four sub‐sectors namely crop cultivation, animal production, forestry and fishing.
Taner Turan, Halit Yanıkkaya, Hüseyin Alperen Özer   +2 more
wiley   +1 more source

Is There a Market for Organic Milk in Serbia? Insights From Integrated Choice and Latent Variable Model

Agribusiness, EarlyView.
ABSTRACT Past growth in the global organic market has been concentrated in high‐income countries, while in middle‐income countries such as Serbia the organic market remains nascent and characterized by a sparse assortment of organic products, high retail premia and limited evidence on consumer preferences and their drivers.
Milan Tatic, Sanja Dzever, Bojan Matkovski, Danilo Djokic   +3 more
wiley   +1 more source

Crystal Structure Prediction of Inorganic Materials: A Benchmark and Modern Evaluation

Advanced Intelligent Discovery, EarlyView.
Predicting a crystal’s structure from composition alone is a long‐standing challenge in materials discovery. The CSP180 benchmark of 180 inorganic crystals evaluates thirteen crystal structure prediction algorithms requiring no density functional theory (DFT) against DFT‐based baselines across twelve metrics.
Lai Wei, Sadman Sadeed Omee, Rongzhi Dong, Nihang Fu, Yuqi Song, Edirisuriya M. Dilanga Siriwardane, Meiling Xu, Ming Hu, Chris Wolverton, Jianjun Hu   +9 more
wiley   +1 more source

Behaviorally Adaptive and Inclusive Advanced Driver‐Assistance Systems

Advanced Intelligent Systems, EarlyView.
Advanced driver‐assistance systems (ADASs) are mapped as evolving human‐centered, adaptive technologies linking sensing, driver monitoring, AR/HUD interfaces, patents, regulation, and inclusive design. The review identifies gaps in real‐world evidence, diverse‐driver validation, gaze metrics, and governance, outlining a roadmap for safer, behaviorally ...
Jana Skirnewskaja, Mardavij Roozbehani, Munther A. Dahleh   +2 more
wiley   +1 more source

Chinese Companies, Earnings Management and Accounting-Based Benchmarks [PDF]

Accounting, Finance & Governance Review, 2015
This paper studies whether Chinese-listed firms manage earnings to meet accounting-based regulatory benchmarks. The distribution approach is employed to test the hypotheses that listed Chinese companies’ managed earnings to avoid being delisted and to satisfy the requirements of rights issues. The findings indicate that earnings management behaviour by
Pei Yang, Mark Mulcahy
openaire   +1 more source

THE EPS OF THE IFRS AS A BENCHMARK OF CORPORATE PERFORMANCE [PDF]

Annals of the University of Oradea: Economic Science, 2015
The measurement of the corporate’s performance; efficiency and effective use of resources has an increasing role nowadays. In a globalizing and strongly competitive market environment the adequate, up-to-date, reliable and accurate information is ...
Kiss Agota, Orban Ildiko
doaj  

Food insecurity and unemployment among immigrants in the United States

American Journal of Agricultural Economics, EarlyView.
Abstract Immigrants can be more vulnerable to economic downturns and, during periods of economic hardship, more likely to experience food insecurity compared to natives. This study examines the differential effect of the unemployment rate on the probability of being food insecure among diverse groups of immigrant households relative to natives in the ...
Siwen Zhou, Joshua Berning, Alessandro Bonanno, Jude Bayham   +3 more
wiley   +1 more source

Farm labor scarcity and its uneven impacts on crop producers in the United States

American Journal of Agricultural Economics, EarlyView.
Abstract This study is the first to evaluate the impacts of farm labor scarcity on producers in the United States across different crop production systems. Between 2002 and 2017, we disentangle the effects of labor scarcity from the impacts of rising commodity demand, technological change, and supply of other inputs on labor market outcomes.
Srabashi Ray, Alexandra E. Hill, Iman Haqiqi, J. Edward Taylor, Thomas W. Hertel   +4 more
wiley   +1 more source