Results 71 to 80 of about 9,038,325 (298)
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
Stock Market Information and REIT Earnings Management [PDF]
This paper investigates the interaction between stock price movement and REIT earnings management. We examine whether information generated from stock trading influences managers' incentives to engage in earnings management.
Brent Ambrose, Xun Bian
core
Agribusiness, EarlyView.ABSTRACT European agriculture is increasingly exposed to economic instability driven by extreme weather events, market volatility, and geopolitical tensions. To manage these growing risks, farmers are encouraged to adopt innovative risk management strategies such as the Income Stabilization Tool (IST), which offers protection against severe income ...
Alice Stiletto +5 more
wiley +1 more source
The effect of earnings management on the asymmetric timeliness of earnings. [PDF]
Is earnings management affecting (driving) the measures of earnings conservatism?Ball et al. (2000) point out that the asymmetry in the recognition of good and bad news in earnings (faster recognition of bad news: earnings conservatism) is more ...
García Osma, Beatriz +2 more
core
Does Participating in Agricultural Global Value Chains Promote Agricultural Growth?
Agribusiness, EarlyView.ABSTRACT This study examines the relationship between GVC participation and agricultural value‐added growth in 43 countries over the period 1995–2022. In contrast to prior literature, we disaggregate the agricultural sector into four sub‐sectors namely crop cultivation, animal production, forestry and fishing.
Taner Turan +2 more
wiley +1 more source
Earning Management EARNING MANAGEMENT PERSPEKTIF METAFORA AMANAH
AkMen JURNAL ILMIAH, 2019 Keterbatasan laporan keuangan, pada praktiknya menimbulkan aktivitas manajemen laba oleh pihak manajemen perusahaan terhadap laporan keuangannya. Persoalan manajemen laba sebetulnya bukan hal yang baru dalam praktik pelaporan keuangan pada suatu entitas bisnis.
openaire +2 more sources
Industry Valuation Driven Earnings Management [PDF]
This paper investigates whether industry valuation impacts firms’ earnings management decisions. Existing accounting literature assumes that industry valuation has a constant impact on this decision.
Jiao, T. +2 more
core
Agribusiness, EarlyView.ABSTRACT Past growth in the global organic market has been concentrated in high‐income countries, while in middle‐income countries such as Serbia the organic market remains nascent and characterized by a sparse assortment of organic products, high retail premia and limited evidence on consumer preferences and their drivers.
Milan Tatic +3 more
wiley +1 more source
Jurnal Akuntansi dan Keuangan, 2015 This study investigates how the capital market response to a variety of earnings management tools i.e., accrual-based earnings management, real transaction activities, and strategic revenue recognition.
Windy Puspita Dewi, Antonius Herusetya
doaj
Ramanujan International Journal of Business and Research, 2020 Due to consequent accounting scandals in the financial markets, Earnings Management has become an important topic of research. Based on prior literature in the area of Earnings Management, this study aims to offer an investigation to find the ...
Mr. Amardeep Pramanik +1 more
doaj +1 more source