Results 51 to 60 of about 9,038,325 (298)

Chinese Trade Competition and Rural Mexican Migration

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT China's accession to the World Trade Organization in 2001 reshaped global trade, reducing U.S. demand for Mexican manufactured goods and weakening Mexico's manufacturing employment. This study estimates how this trade‐induced decline affected migration and employment decisions among rural Mexicans.
Zachariah Rutledge, Joaquin Mayorga
wiley   +1 more source

Pengaruh ownership structure terhadap earnings management

Akuntansi dan Teknologi Informasi
Purpose – This study investigates the impact of state ownership, institutional ownership, and managerial ownership on accrual and real earnings management in non-financial sector companies listed on the Indonesia Stock Exchange (IDX) during 2020 and ...
Yie Ke Feliana, Richard Valentino Salim
doaj   +1 more source

Rural Labor Supply and Economic Opportunities: Commuting, Migration, Tariffs, and Immigration

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Some rural counties remain dependent on agricultural or manufacturing jobs, but an increasing proportion have diversified economics. Rural counties also differ in their abilities to commute to an urban market characterized by higher wages and labor productivity.
Peter F. Orazem, Mary C. Ahearn
wiley   +1 more source

FENOMENA EARNINGS MANAGEMENT SEBAGAI SEBUAH KECURANGAN

El Muhasaba: Jurnal Akuntansi, 2012
This paper describes management earnings that is the way using by manager to influence systematic profit number and intend by chosening policy of accounting and accountancy procedure. Phenomenon of Earnings management like two sides currency. On one side
Yona Octiani Lestari
doaj   +1 more source

Differentiated Impacts of EU Rural Development Measures: A Finite Mixture Evaluation of Italian Olive Farms

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This paper examines the relationship between participation in the EU Rural Development Program and the economic performance of Italian olive farms using a finite‐mixture model with inverse‐probability‐weighted regression adjustment. Based on 2010–2022 FADN panel data, it estimates heterogeneous treatment effects while correcting for selection ...
Francesco Caracciolo, Marilena Furno
wiley   +1 more source

Real and accrual earnings management, regulatory environments, audit quality and IPO failure risk [PDF]

, 2012
This thesis builds on information asymmetry, agency conflicts and litigation-risk backgrounds to examine real and accrual earnings management activities around Initial Public Offerings (IPOs), mitigating factors (regulators and auditors), and ...
Alhadab, Mohammad Muflih Salem
core   +5 more sources

Earnings Management, Value Relevance Of Earnings and Book Value of Equity

Jurnal Akuntansi dan Auditing Indonesia, 2013
Previous studies examining relationship between earnings management and value relevance of accounting information show that earnings management decrease value relevance of accounting information. Generally, the studies apply accruals earnings management.
Imam Subekti
doaj  

Implementasi Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Jurnal Ekonomi Akuntansi dan Manajemen, 2017
This study aims to determine the real earnings management are proxied by cash flow from operation, production cost, discretionary expenses and combination real earnings management. This study uses the prospect theory.
Ditya Permatasari
doaj   +1 more source

Ex‐Ante Assessment of Farm Resilience to Institutional Shocks: A Modeling Approach

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Using the agent‐based model SWISSland, we simulate farm‐level responses and interactions under two institutional shocks: tariff reductions and direct payment reductions. Using a framework we developed, we assess resilience capacities, resilience attributes, and the provision of private and public goods, following the shock.
Nadja El Benni, Gabriele Mack
wiley   +1 more source

Is there any interaction between real earnings management and accrual-based earnings management?

Jurnal Akuntansi dan Auditing Indonesia, 2021
This research aims to investigate whether firms employ real earnings management (REM) and accrual-based earnings management (AEM) as substitutes for each other when managing earnings to meet earnings benchmarks.
Vogy Gautama Buanaputra
doaj   +2 more sources