Results 91 to 100 of about 549,960 (307)

Past, present, and future of earnings management research

Cogent Business & Management
Earnings management has been a subject of extensive research, experiencing substantial growth recently and anticipated to continue in the years ahead. This paper employs bibliometric analysis, examining the Scopus database of publications from 1993 to ...
Thu Hien Bui
doaj   +1 more source

Testing the Marketing Performance of German Wheat Farmers

Agribusiness, EarlyView.
ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
wiley   +1 more source

Audit quality, public ownership and firms' discretionary accruals management. [PDF]

Francis et al. (1999) and Becker et al. (1998) report evidence that audit quality acts as a constraint on both income-increasing and income-decreasing earnings management in public firms. These results raise several interesting questions.
Gaeremynck, Ann, Vander Bauwhede, Heidi, Willekens, Marleen   +2 more
core  

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

REAL EARNINGS MANAGEMENT SEBAGAI PREDIKTOR RASIO PEMBAYARAN DIVIDEN DAN IMPLIKASINYA TERHADAP NILAI PERUSAHAAN

Jurnal Ilmiah Akuntansi dan Bisnis, 2014
Real earnings management is one of important issue in earnings management activity. This study was to examine the influence of  real earnings management on firm’s value through dividend payout ratio (DPR) as intervening variable.
Putu Sinta Ayu Diasari, I Gusti Ngurah Agung Suaryana   +1 more
doaj  

PENGARUH EARNINGS MANAGEMENT TERHADAP EARNINGS QUALITY

Jurnal Kajian Akuntansi dan Auditing, 2010
This research objective is to axamine empirically the influence of earnings management on earnings quality. The study motivated by the controversy of previous study about earnings management and earnings quality. Earnings management was measured by Discretionary Accrual and earnings quality was measured by Earnings Response Coefficient (ERC). The units
Pupun Tri Wahyuni, Resti Yulistia Muslim
openaire   +1 more source

Pengungkapan Corporate Social Responsibility Dan Earnings Management : Motivasi Oportunis Atau Etis ? [PDF]

, 2011
This study aims to examine the relationship between CSR disclosure and earnings management. The research was interesting to do because the results of previous studies are are varied and specifically using industry differs from previous studies.
Eriandani, Rizky
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

Does Tax Aggressiveness Lead to More Earnings Management: the Case of Tunisian Firms

Copernican Journal of Finance & Accounting
The aim of this study is to determine whether a firm tax avoidance activity can be used as an instrument for corporate earnings management in an emerging market called Tunisia.
Amira Ben Hassoun, Manel Hadrich
doaj   +1 more source

Listed companies’ income tax planning and earnings management: Based on China’s capital market

Journal of Industrial Engineering and Management, 2015
Purpose: The Ministry of Finance issued the new China accounting standards on February 15, 2006(CAS2006), which require the listed companies to use the balance sheet liability method for the income tax accounting.
Nanwei Hu, Qiang Cao, Lulu Zheng
doaj   +1 more source