Results 61 to 70 of about 14,749 (306)
Unpacking the Farmland Capitalization Effect of Ethanol Establishment
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT We unpack the impact of expansions in ethanol production—as measured by proximity to newly constructed ethanol plants and capacity expansions—on farmland values using land transaction data from Kansas in combination with modern causal inference techniques.
Gabriel S. Sampson, Jisang Yu
wiley +1 more source
Choosing an Appropriate Model for Predicting Earnings Based on Comparing the Relevant Models in the Tehran Stock Exchange [PDF]
مطالعات تجربی حسابداری مالی, 2011 The present study investigates the prediction earning models and compares the models based on absolute forecast errors. For analyzing the data 232 listed firms Tehran stock exchange (TSE) are used during 1380-1387.
SH Hasanpour, R Janjani
doaj
Impact of Environmental Uncertainty on Earning's Components Impacting Companies Listed on Tehran Stock Exchang [PDF]
پژوهشهای تجربی حسابداری, 2011 Environmental uncertainties always inflict their effects both upon companies and, upon their operations and reports. Thus, we examine the relation between environmental uncertainties and earning's components (unmanaged earnings and discretionary accruals)
Razvan Hejazi +2 more
doaj +1 more source
How Video‐Based Information Affects Farmers' Willingness to Pay for Drone Services
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Professional service for digital technology like agricultural drones lowers transaction costs and scope thresholds for smallholders. Meanwhile, perceptual adoption barriers remain underexplored. We conduct a two‐stage choice experiment with a randomized video‐based information treatment among 384 Chinese crop farmers to measure its effect on ...
Hua Zhang +4 more
wiley +1 more source
Earnings Quality and Stock Returns. [PDF]
بررسیهای حسابداری و حسابرسی, 2008 In this article we investigated the role of accruals in interpreting earnings quality in Tehran Stock Exchange (TSE), and the relation between earnings quality based on accruals and it's components with normal and abnormal returns By using data from TSE
محمد حسین قائمی +2 more
doaj
Earning on Response Coefficient in Automobile and Go Public Companies
Shirkah, 2017 This study aims to analyze factors that influence earnings response coefficients (ERC), simultaneously and partially, composed of leverage, the systematic risk (beta), growth opportunities (market to book value ratio), and the size of the firm (firm size)
Lisdawati Arifin
doaj +1 more source
The Reliability and Relevance of Earnings Components Forecasting
, 2009 測準確度，而攸關性探討預測資訊發佈時市場之反應。本研究分析盈餘組成份子 之相對可靠性與攸關性後，再將樣本依可靠性分群，觀察可靠性高低是否會影響 盈餘及其組成份子之攸關性。在可靠性方面之實證結果顯示，盈餘組成份子預測 數字可靠性不同，最高為營業收入，最低為稅後盈餘；在攸關性方面之結果顯示， 僅分析稅後盈餘預測數字時，稅後盈餘係具有攸關性；但加入其他盈餘組成份子 同時分析時，則只有營業淨利具有攸關性。此外，可靠性不同。This paper studies the reliability and ...
葉金成; Yeh, Chih-chen; 童琇曲; Tung, Hsiu-chu
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Agribusiness, EarlyView.Abstract The vegetable market experiences significant price fluctuations due to the complex interplay of trend, cyclical, seasonal, and irregular factors. This study takes Korean green onions as an example and employs the Christiano–Fitzgerald filter and the CensusX‐13 seasonal adjustment methods to decompose its price into four components: trend ...
Yiyang Qiao, Byeong‐il Ahn
wiley +1 more source
Dynamic Aspects of Earnings Mobility [PDF]
This paper proposes an econometric methodology to deal with life cycle earnings and mobility among discrete earnings classes. First, we use panel data on male log earnings to estimate an earnings function with permanent and serially correlated transitory
Lee A. Lillard, Robert J. Willis
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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,
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