Results 101 to 110 of about 9,038,325 (298)

Pre-merger Earnings Management: Sarbanes Oxley, Leverage and Non-cash Acquisition Premia [PDF]

open access: yes, 2012
The objective of this thesis is to investigate earnings management within a structured sample design focusing upon a M&A context in the US by addressing three main empirical questions in three studies.
Alsharairi, Malek Ahmad Refai   +1 more
core  

Food insecurity and unemployment among immigrants in the United States

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Immigrants can be more vulnerable to economic downturns and, during periods of economic hardship, more likely to experience food insecurity compared to natives. This study examines the differential effect of the unemployment rate on the probability of being food insecure among diverse groups of immigrant households relative to natives in the ...
Siwen Zhou   +3 more
wiley   +1 more source

Good Corporate Governance And Earnings Management Practices: An Indonesian Cases [PDF]

open access: yes
This research is done for the purpose of finding out the effect of Good Governance practice can reduce earnings management practice done by company. This research uses companies registered in manufacture sector in Indonesia Stock Exchange observation ...
murhadi, werner R.
core  

Farm labor scarcity and its uneven impacts on crop producers in the United States

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract This study is the first to evaluate the impacts of farm labor scarcity on producers in the United States across different crop production systems. Between 2002 and 2017, we disentangle the effects of labor scarcity from the impacts of rising commodity demand, technological change, and supply of other inputs on labor market outcomes.
Srabashi Ray   +4 more
wiley   +1 more source

A Study on the Investigation of Earnings Manipulation in the Form of Accruals Earnings Management (AEM): Evidence from Bangladeshi Firms [PDF]

open access: yesInternational Journal of Management, Accounting and Economics, 2018
This research investigates the behavior of the managers of the Bangladeshi firms in applying Earnings manipulation through the technique of Accruals Earnings Management (AEM). This study examines whether the firm managers of Bangladesh involve themselves
Pizus Biswas
doaj  

The effect of accrual earnings management and real earnings management on earnings persistence and cost of equity

open access: yesJournal of Economics, Business, and Accountancy | Ventura, 2014
There are two kinds of earnings management: accrual earnings management and real earnings management. This study aims to assess the effect of earnings management on earnings persistence and cost of equity on 155 firms listed on the Indonesia Stock Exchange during the 2001-2010 periods.
Zumratul Meini, Sylvia Veronica Siregar
openaire   +1 more source

Corporate bond repurchases and earnings management [PDF]

open access: yes, 2013
Thesis (Ph. D.)--Massachusetts Institute of Technology, Sloan School of Management, 2013.Cataloged from PDF version of thesis.Includes bibliographical references (p.
Lemayian, Zawadi Rehema
core  

Improving access to new technologies: An experiment with Kenyan input sellers

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Agrodealers play a critical role in rural economies, selling essential inputs for agricultural production, stocking new products, and providing farmers with technical advice. However, uncertainty can discourage them from stocking newer, less familiar products, limiting the availability of innovative technologies and leading to market failures ...
Sarah W. Kariuki   +6 more
wiley   +1 more source

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

open access: yesCopernican 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

Earnings management and institutional differences Literature review and discussion. [PDF]

open access: yes
This paper provides a review of the empirical earnings management literature. In particular, it presents a review of the factors that induce and constrain earnings management through accounting decisions.
Willekens, Marleen   +1 more
core  

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