Results 91 to 100 of about 279,485 (300)

Is Youth's Engagement in Agribusiness an Opportunity or a Necessity? A Closer Look at the Situation in South Kivu, Eastern Democratic Republic of the Congo

Agribusiness, EarlyView.
ABSTRACT Despite the broad focus on necessity‐ and opportunity‐driven entrepreneurship in research and policy, the entrepreneurial dichotomy within the agribusiness context has not been adequately addressed. This study contributes to closing this knowledge gap by examining youth's perceptions of agribusiness through the lens of the push‐pull motivation
Cool Dady Mangole, Paul Martin Dontsop Nguezet, Shiferaw Feleke, Victor Manyong, Kamala Kaghoma Christian, Zoumana Bamba, Tahirou Abdoulaye   +6 more
wiley   +1 more source

Pengaruh Manajemen Laba Akrual dengan Pendekatan Revenue Discretionary Model terhadap Kinerja Perusahaan

Trikonomika, 2014
Accrual earnings management is a form of manipulation of financial statements on the accrual components to increase its profit in order to look good in the investors perception.
Sepriahangga Wahyu Windharta, Nurmala Ahmar   +1 more
doaj   +1 more source

The Persistence and Pricing of the Cash Component of Earnings

Journal of Accounting Research, 2006
ABSTRACTPrior research shows that the cash component of earnings is more persistent than the accrual component. We decompose the cash component into: (1) the change in the cash balance, (2) issuances/distributions to debt, and (3) issuances/distributions to equity.
Richardson, S A, Dechow, P M, Sloan, R
openaire   +1 more source

Forecasting risk in earnings [PDF]

, 2015
Conventional measures of risk in earnings based on historical standard deviation require long time series data and are inadequate when the distribution of earnings deviates from normality.
Amihud, Angrist, Ashbaugh-Skaife, Baginski, Ball, Bao, Barron, Barth, Barth, Basu, Bauwens, Bessembinder, Bradshaw, Campbell, Cheng, Dichev, Doyle, Doyle, Efron, Elton, Fama, Francis, Granger, Harvey, Hayn, Hinkley, Horton, Hribar, Kim, Koenker, Koenker, León, Lim, Lougee, Lui, Moors, Newey, Penman, Poon, Richardson, Sheng, Sloan, Tan, Tay, Taylor, Yao   +45 more
core   +1 more source

Who Are the Farmers Participating in a Carbon Sequestration Program? Results of a Discrete Choice Experiment in Germany

Agribusiness, EarlyView.
ABSTRACT Agricultural soils offer great potential for carbon sequestration through humus formation. One way to motivate farmers to build up humus is through humus programs. These are still at an early stage of development, poorly explored, and the number of participating farmers is low. Our aim is to explain the heterogeneity of farmers' willingness to
Julia B. Block, Michael Danne, Oliver Mußhoff   +2 more
wiley   +1 more source

Earnings Dynamics and Inequality among Men in Luxembourg, 1988-2004: Evidence from Administrative Data [PDF]

Starting with the late 1980s and intensifying after early 1990s, Luxembourg evolved from an industrial economy to an economy dominated by the tertiary sector, which relies heavily on the cross-border workforce.
O'Donoghue, Cathal, Sologon, Denisa Maria   +1 more
core  

Swedish Consumers' Willingness‐to‐Pay for Plant‐Based Proteins in Pasta Sauce: Preferences and Policy Scenarios

Agribusiness, EarlyView.
ABSTRACT This paper explores Swedish consumers' protein preferences by estimating the willingness‐to‐pay (WTP) for minced meat and plant‐based proteins in pasta sauce from an in‐store experiment (n = 206) and an online discrete choice experiment (n = 517). On average, the WTP was highest for minced meat.
Emilia Mattsson, Anna Kristina Edenbrandt, Jens Rommel, Sarah Säll   +3 more
wiley   +1 more source

Earnings Quality and Stock Returns [PDF]

An exclusive focus on bottom-line income misses important information about the quality of earnings. Accruals (the difference between accounting earnings and cash flow) are reliably, negatively associated with future stock returns.
Josef Lakonishok, Konan Chan, Louis K. C. Chan, Narasimhan Jegadeesh   +3 more
core  

Alternative Policy Designs to Help Farmers Select Profitable Conservation Practices

Agribusiness, EarlyView.
ABSTRACT Voluntary private carbon initiatives (VPCIs) promote the implementation of agricultural conservation practices that mitigate emissions of greenhouse gases (GHGs) via financial incentives to participating farmers. Simultaneously, an array of public policies supports the adoption of conservation practices through technical and financial ...
Oranuch Wongpiyabovorn, Alejandro Plastina   +1 more
wiley   +1 more source

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
core