Results 111 to 120 of about 9,038,325 (298)

Risk management externalities in agrifood supply chains

American Journal of Agricultural Economics, EarlyView.
Abstract Firms may under‐ or over‐invest in risk management from the social planner's perspective, resulting in a negative externality on other economic agents in the supply chain. The externality of risk management is particularly relevant for agrifood supply chains, which frequently experience disruptions and play a primary role in preventing major ...
Jeffrey Hadachek, Meilin Ma
wiley   +1 more source

Are socially responsible managers really ethical? : exploring the relationship between earnings management and corporate social responsibility. [PDF]

Manuscript Type: Empirical Research Question/Issue: This paper investigates the connection between earnings management and corporate social responsibility (CSR). We argue that earnings management practices damage the collective interests of stakeholders;
Surroca, Jordi, Prior, Diego, Tribó, Josep A.   +2 more
core  

Firm turnover under asymmetric information: Tanzania's agro‐dealer sector

American Journal of Agricultural Economics, EarlyView.
Abstract We study firm turnover (i.e., entry and exit) and its consumer implications in a market characterized by asymmetric information. Using a three‐round census of agro‐dealers in Tanzania's Morogoro Region, we document annual firm entry and exit rates of 33% and 17%, respectively.
Alix Naugler, Hope Michelson, Sarah Janzen, Christopher Magomba   +3 more
wiley   +1 more source

Earnings Management: The Effects of National Audit Environment, Audit Quality and International Capital Markets [PDF]

This paper studies earnings management in an international context. More specifically, the effects of three factors on earnings management are studied: national audit environment, audit firm quality and reliance on international capital markets. National
Maijoor,Steven, Vanstraelen,Ann
core  

Reverse auctions for drought‐responsive water buybacks: Evidence from co‐designed lab and field experiments

American Journal of Agricultural Economics, EarlyView.
Abstract Protecting endangered aquatic species while sustaining farming communities can require water buyback programs that are both cost‐effective and responsive to the variability and unpredictability of drought conditions. Working in close partnership with The Nature Conservancy and the Georgia Water Planning and Policy Center, we co‐design parallel
Lusi Xie, Kent D. Messer, Leah H. Palm‐Forster, Mark Masters, Holly A. Michael, Kristin Rowles   +5 more
wiley   +1 more source

Effects of Political Connections on Earnings Management Practices in Nigeria: Does the Board of Directors’ Efficacy Matter?

International Journal of Management, Finance and Accounting
The purpose of this study is to investigate the effects of political connections and earnings management and to explore the role of the board of directors’ efficacy on the relationship between political connections and earnings management practices.
Auwalu Musa
doaj   +1 more source

THE IMPACT OF GOVERNMENT-LINKED INVESTMENT COMPANIES IN MALAYSIA ON THE PERFORMANCE AND EARNINGS-MANAGEMENT OF THEIR PORTFOLIO COMPANIES [PDF]

, 2013
Research into the impact of government ownership on the financial performance and earnings-management of listed companies typically makes the assumption that the government is a monolithic entity and fails to consider that government ownership rights are
BIN-MUHAMED, AMIRUDDIN
core  

Does the market price the nature and extent of earnings management for firms that beat their earnings benchmark?

, 2016
This study investigates whether the abnormal returns at the quarterly earnings announcement date varies according to the market’s expectations of the nature (informative vs opportunistic) and extent of discretionary accruals for firms that meet or beat ...
Cotter, Julie, Lento, Camillo, Tutticci, Irene   +2 more
core   +1 more source

Community partner perspectives on community‐academic health research partnerships with Black American communities: A scoping review

American Journal of Community Psychology, EarlyView.
Abstract Evaluations of community‐engaged research (CEnR) typically emphasize health outcomes rather than the partnership processes that contribute to intervention effectiveness. This scoping review synthesized community partner‐identified strategies for successful community‐academic health research partnerships with Black American communities and ...
Kaylyn A. Garcia, Dylan R. Wong, Derek M. Griffith, Nada M. Goodrum, Bret Kloos, Shannon Deutsch, Guillermo M. Wippold   +6 more
wiley   +1 more source

Methodological Issues in Real Earnings Management [PDF]

This article critically reviews the current methodologies used in earnings management research focusing on real activities manipulation studies to explore a more consistent measurement approach.
Whittington, M., Yazdifar, H., Hesarzadeh, R., Makarem, N.   +3 more
core   +1 more source