Results 131 to 140 of about 8,015,859 (403)

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

Food Tastes in the United States: Convergence or Divergence?

open access: yesAgribusiness, 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

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  

Does corporate social responsibility affect earnings management? Evidence from the Indonesian banking industry

open access: yesBusiness: Theory and Practice, 2019
This paper aims at examining the effect of corporate social responsibility on earnings management in the Indonesian banking industry. Using Indonesian publicly listed banking firms in the years of 2013–2015 as the sample, we generate 94 firm-year ...
Doddy Setiawan   +3 more
doaj   +1 more source

Does a change in debt structure matter in earnings management? the application of nonlinear panel threshold test [PDF]

open access: yes
In this study, we apply Hansen¡¦s (1999) nonlinear panel threshold test, the most powerful test of its kind, to investigate the relationship between debt ratio and earnings management of 474 selected Taiwan-listed companies during the September 2002 ...
Yi-Pei Liu, Yu-Shu Cheng
core  

Vendor Types, Attendance, Experience and Sales 2019–2021: Evidence From Five Rural Oregon Farmers Markets

open access: yesAgribusiness, EarlyView.
ABSTRACT Farmers markets provide a direct‐to‐consumer marketing path for farmers and small businesses, facilitating customer discovery and product refinement. This paper explores farmers markets as a business incubator, with a focus on beginning vendors and resilience to a shock, namely, COVID‐19 market restrictions.
Mallory L. Rahe   +2 more
wiley   +1 more source

Economic and Environmental Tradeoffs in Cultivating Short Food Supply Chains With Urban Indoor Agriculture

open access: yesAgribusiness, EarlyView.
ABSTRACT This study advances the literature on sustainable urban agriculture and alternative sustainable food production systems, which have gained momentum due to the need to strengthen regional food supply chains and meet the growing urban demand for fresh food. Indoor agriculture (IA) holds promise for year‐round cultivation of fresh produce even in
Joseph Seong   +2 more
wiley   +1 more source

Audit committee features and earnings management. [PDF]

open access: yesHeliyon, 2023
Nassir Zadeh F   +3 more
europepmc   +1 more source

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