Results 71 to 80 of about 549,960 (307)
Financial Leverage Levels and Firms’ Real Earnings Management [PDF]
پژوهشهای تجربی حسابداری, 2016 This study is aimed to investigate the effect of different levels of financial leverage on real earnings management. In this study 125 firms in 2 different groups of high financial leverage and low financial leverage have been studied during 2004-2013 ...
farzin rezaei, omid saber fard
doaj +1 more source
Swedish farmers' approval of nudges
Agribusiness, EarlyView.Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen +2 more
wiley +1 more source
Effect of earnings management on earnings predictability in information signaling perspective
Jurnal Akuntansi, 2018 This research is aimed to examine (1) effect of discretionary and innate accrual on earnings predictability (2) effect of market share and financial health on relationship between real earnings management and earnings predictability.
Alex Johanes Simamora
doaj +1 more source
Agribusiness, EarlyView.Abstract This study examines producer participation choices considering a variety of potential benefits linked to state‐sponsored marketing programs, using a real choice dataset of farmers in Missouri. Multinomial logit models are employed to predict determinants of farmer enrollment in three tiers of the Missouri Grown local food marketing program ...
Lan Tran, Ye Su, Laura McCann
wiley +1 more source
Earnings Management to Avoid Losses: a cost of debt explanation [PDF]
In this paper we analyze firms’ earnings management behavior to avoid losses conditional on the (asymmetric) incentive underlying market (positive/negative) returns.
José A. C. Moreira, Peter F. Pope
core
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
Earnings Management and the Effect of Earnings Quality on Future Profitability of the Tehran Stock Exchange Bankrupt Firms [PDF]
مطالعات تجربی حسابداری مالی, 2013 This study investigates how management Authority of bankrupt firms performs in reporting future profitability and earnings quality effect in Tehran Stock Exchange during 1385-1390.
Ahmad Ahmadpoor, asoomeh hahsavari
doaj
Does Contract Farming Improve Diet Quality? The Case of Senegalese Smallholders
Agribusiness, EarlyView.ABSTRACT The institution of contract farming has gained prominence in most developing countries owing to its numerous benefits. While several studies have already highlighted the welfare benefits of contract farming, very few have investigated the effects on diet quality, despite poor quality diets being a serious challenge in most parts of the ...
Francis E. Ndip, Takeshi Sakurai
wiley +1 more source
Earnings target and the competing use of abnormal R&D and abnormal accruals of R&D intensive firms : a thesis presented in partial fulfilment of the requirements for the degree of Master of Management in Accountancy at Massey University [PDF]
, 2008 The purpose of this study is to examine the competing use of real earnings management and accruals management in certain specific circumstances of firms where both real earnings management and accruals management are costly and where firms can either use
Yang, Liu
core
How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency
Agribusiness, EarlyView.ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan +3 more
wiley +1 more source