Results 41 to 50 of about 279,485 (300)
The comparison of the value relevance of operating cash flows, current accruals, and non-current accruals with the value relevance of total amount of operating income؛ Evidence from Tehran Stock [PDF]
مطالعات تجربی حسابداری مالی, 2015 Various studies (wolk & et al, 2004, Beaver & Demski ,1979) indicate that changes in reported accounting earnings lead to changes in stock prices. Since current accounting earnings is useful in predicting future earnings , So the current earning due to ...
Ghasem Blue, Nasim Lotfi
doaj
Roadmap for High‐Throughput Ceramic Materials Synthesis and Discovery for Batteries
Advanced Energy Materials, EarlyView.This work examines ceramic synthesis through the lens of high‐throughput synthesis and optimization, identifying opportunities for faster, adaptable routes. It emphasizes flexible liquid precursor–to–solid film methods over slower solid‐state approaches and highlights computer‐aided decision making to optimize both material properties and device ...
Jesse J. Hinricher +10 more
wiley +1 more source
Beyond the Ban—Shedding Light on Smallholders' Price Vulnerability in Indonesia's Palm Oil Industry
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The Indonesian government imposed a palm oil export ban in April 2022 to address rising cooking oil prices. This study explores oil palm smallholders' vulnerability to the policy using descriptive statistics, Lasso, and post‐Lasso OLS regressions.
Charlotte‐Elena Reich +3 more
wiley +1 more source
THE INFLUENCE OF SPECIAL ITEMS TO CORE EARNINGS IN EARNINGS MANAGEMENT AT MANUFACTURING COMPANIES LISTED IN JAKARTA STOCK EXCHANGE [PDF]
, 2007 This paper examines the classification of items within the income statement as an earnings management tool. Evidence is consistent with managers opportunistically shifting expenses from core expenses (cost of goods sold and selling, general, and ...
Pratama, Fajar Vishnu, Rahmawati,
core
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This paper underscores the critical role of multisectoral convergence in enhancing child health, particularly in addressing anemia, a micronutrient deficiency linked to both diet and sanitation. We explore how the integration of nationwide food and nutrition programs with sanitation initiatives impacts anemia in Indian children under three ...
Soumya Gupta, Payal Seth, Prabhu Pingali
wiley +1 more source
HUBUNGAN REGULASI PASAR MODAL DENGAN ATRIBUT LABA: SUATU ANALISIS LINTAS NEGARA
Jurnal Akuntansi dan Keuangan Indonesia, 2010 The purpose of this paper is examining association between components of security market regulation which identified by LaPorta et al. (2006) and earnings attributes which identified by Francis et al. (2004).
Francisca Reni Retno Anggraini
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
Revista de Contabilidade e Organizações, 2015 This paper analyses the market reaction to earnings innovations under a high interest rate condition and different time-series assumptions for reported earnings.
Renê Coppe Pimentel, Iran Siqueira Lima
doaj +1 more source