Results 71 to 80 of about 279,485 (300)
Agribusiness, EarlyView.ABSTRACT The cocoa‐chocolate value chain faces significant environmental and social challenges, driving firms to adopt sustainability strategies ranging from individual practices to third‐party certifications. This study investigates the factors associated with these strategies by analyzing 304 cocoa‐chocolate companies using firm‐level data from the ...
Stella Marschner +3 more
wiley +1 more source
Finance, Accounting and Business Analysis, 2022 Objective: This paper examines the effect of earnings quality properties on the performance of Johannesburg Stock Exchange (JSE) listed companies.
Nyanine Chuele Fonou Dombeu +3 more
doaj
Analysis on Earnings Persistence, Independent Commissioner and Herding Behavior on Earnings Quality
JABE (Journal of Accounting and Business Education), 2019 This study aims at determining the effect of independent commissioners, earnings persistence, and herding behavior on earnings quality. This study employs a multiple linear regression analysis with SPSS as the statistical tool.
Ike Arisanti
doaj +1 more source
Jurnal Akuntansi Kontemporer, 2020 Earnings management activities which were detected in book-tax differences can be done by raising the net deferred tax liabilities that result in the ascension of deferred tax expenses.
Lydiawati Tandio +2 more
doaj +1 more source
Earnings Dynamics and Inequality in EU, 1994-2001 [PDF]
This paper uses ECHP for 14 EU countries to explore the dynamic structure of individual earnings and the extent to which changes in cross-sectional earnings inequality reflect transitory or permanent components of individual lifecycle earnings variation.
Cathal O'Donoghue, Denisa Maria Sologon
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Access to Finance and Innovation in the Canadian Food Processing
Agribusiness, EarlyView.ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley +1 more source
Explaining earnings persistence: a threshold autoregressive panel unit root approach [PDF]
This paper proposes a reassessment to the hypothesis that the persistence of current earnings performance is decreasing in the magnitude of the accrual component of earnings and increasing in the magnitude of the cash flow component of earnings. For this
Cupertino, César Medeiros +1 more
core +1 more source
The Dynamics of Earnings in Germany: Evidence from Social Security Records [PDF]
, 2011 We examine patterns of earnings volatility for male employees who are subject to statutory social security contributions in West Germany over the period 1986 - 2005.
Bönke, Timm +2 more
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Food Tastes in the United States: Convergence or Divergence?
Agribusiness, EarlyView.ABSTRACT This study investigates how food consumption tastes have changed in recent decades across the United States. Using NielsenIQ data for over 77 million transactions, there is evidence of divergence in food tastes across regions from 2007 to 2016 and across households of different income, education, and race/ethnicity groups.
Michael DeDad
wiley +1 more source
Did the market overreact to the mandatory switch to IFRS in Europe? [PDF]
, 2014 Despite studies which indicate that mandatory adoption of International Financial Reporting Standards (IFRS) reduced the cost of capital for adopting firms and improved analysts’ forecasts, the evidence supporting any improvement in accounting quality is
Chen, Q, Skerratte, L
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