Results 51 to 60 of about 14,749 (306)

HUBUNGAN REGULASI PASAR MODAL DENGAN ATRIBUT LABA: SUATU ANALISIS LINTAS NEGARA

open access: yesJurnal 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

Photocatalytic Synthesis of Pentafluorosulfanyl Ketones, Acetals, and BCP Motifs Utilizing SF6

open access: yesAdvanced Science, EarlyView.
A photocatalytic single electron reduction strategy is reported for the activation and valorization of sulfur hexafluoride (SF6), a potent greenhouse gas. Under mild conditions, SF6 is reduced to generate pentafluorosulfanyl (SF5) radicals, enabling direct access to pentafluorosulfanyl ketones, acetals, and BCP motifs.
Chen‐Hui Jiang   +11 more
wiley   +1 more source

MARKET REACTION TO ANNUAL EARNINGS INNOVATIONS AND ALTERNATIVE TIME-SERIES ASSUMPTIONS: EVIDENCE OF THE BRAZILIAN MARKET

open access: yesRevista 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

Flexoelectricity in Photoconversion: Fundamentals, Materials, and Outlooks

open access: yesAdvanced Science, EarlyView.
Mechanical bending of a flexible cantilever induces a strain gradient in the photoactive material. The resulting flexoelectric field couples with photovoltaic and photoconductive effects, modulating charge generation, separation, and collection. A comparative analysis of oxide perovskites, halide perovskites, and two‐dimensional materials is presented,
Xiang Huang, Feng Li, Rongkun Zheng
wiley   +1 more source

The Effect of Shareholder Rights on Earnings Quality [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2013
Using panel data analysis, this paper examines the effect of shareholder rights (as an external corporate governance mechanism) on the quality of reported earnings of Iranian firms. We used a sample comprised of 145 publicly traded firms listed in Tehran
Mohammad hosein Safarzadeh
doaj   +1 more source

Adapting to Changing Rainfall and Developing Off‐Farm Employment: Implications for the Adoption of Direct Seeding in Rice Production

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Rice is the main staple food for more than half of the world's population and the income from rice is an essential source for livelihoods of millions of households. We examine whether direct seed in rice production is an adaptation of rice farmers to rainfall changes and farm labor scarcity.
Manh Hung Do
wiley   +1 more source

Explaining the Relationship between Corporate Governance and Earnings Quality in Iran [PDF]

open access: yesمجله دانش حسابداری, 2011
Using panel data analysis, this paper examines the relationship between corporate governance and quality of reported earnings. The sample is comprised of 117 listed in Tehran Stock Exchange (TSE) during the period of 1386-1388.
Kaveh Mehrani   +1 more
doaj   +1 more source

Do Tax Incentives for Farmland Leases Increase Farm Supply? Evidence From Iowa's Beginning Farmer Tax Credit

open access: yesApplied 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

Labeling Quality or Quantity? The Differential Impact of Geographical Indications on Export Performance in Turkish Agri‐Food Products

open access: yesApplied 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

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