Results 81 to 90 of about 22,268 (264)

PENGARUH EARNINGS MANAGEMENT TERHADAP EARNINGS QUALITY

Jurnal Kajian Akuntansi dan Auditing, 2010
This research objective is to axamine empirically the influence of earnings management on earnings quality. The study motivated by the controversy of previous study about earnings management and earnings quality. Earnings management was measured by Discretionary Accrual and earnings quality was measured by Earnings Response Coefficient (ERC). The units
Pupun Tri Wahyuni, Resti Yulistia Muslim
openaire   +1 more source

Swedish Consumers' Willingness‐to‐Pay for Plant‐Based Proteins in Pasta Sauce: Preferences and Policy Scenarios

Agribusiness, EarlyView.
ABSTRACT This paper explores Swedish consumers' protein preferences by estimating the willingness‐to‐pay (WTP) for minced meat and plant‐based proteins in pasta sauce from an in‐store experiment (n = 206) and an online discrete choice experiment (n = 517). On average, the WTP was highest for minced meat.
Emilia Mattsson, Anna Kristina Edenbrandt, Jens Rommel, Sarah Säll   +3 more
wiley   +1 more source

Listed companies’ income tax planning and earnings management: Based on China’s capital market

Journal of Industrial Engineering and Management, 2015
Purpose: The Ministry of Finance issued the new China accounting standards on February 15, 2006(CAS2006), which require the listed companies to use the balance sheet liability method for the income tax accounting.
Nanwei Hu, Qiang Cao, Lulu Zheng
doaj   +1 more source

Alternative Policy Designs to Help Farmers Select Profitable Conservation Practices

Agribusiness, EarlyView.
ABSTRACT Voluntary private carbon initiatives (VPCIs) promote the implementation of agricultural conservation practices that mitigate emissions of greenhouse gases (GHGs) via financial incentives to participating farmers. Simultaneously, an array of public policies supports the adoption of conservation practices through technical and financial ...
Oranuch Wongpiyabovorn, Alejandro Plastina   +1 more
wiley   +1 more source

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

Business: 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, Ronny Prabowo, Vina Arnita, Anas Wibawa   +3 more
doaj   +1 more source

Laparoscopic Colorectal Surgery in the Era of Robotics: Evolution, Eclipse, or Equilibrium?

Annals of Gastroenterological Surgery, EarlyView.
ABSTRACT Minimally invasive colorectal surgery has undergone a remarkable transformation over the past three decades. Laparoscopy, once viewed with skepticism, is now firmly established as a standard approach, supported by robust randomized trials demonstrating oncologic safety and improved recovery compared to open surgery.
Amanjeet Singh, Archit Gupta, Azhar Perwaiz, Adarsh Chaudhary   +3 more
wiley   +1 more source

Does Tax Aggressiveness Lead to More Earnings Management: the Case of Tunisian Firms

Copernican Journal of Finance & Accounting
The aim of this study is to determine whether a firm tax avoidance activity can be used as an instrument for corporate earnings management in an emerging market called Tunisia.
Amira Ben Hassoun, Manel Hadrich
doaj   +1 more source

A Study on the Investigation of Earnings Manipulation in the Form of Accruals Earnings Management (AEM): Evidence from Bangladeshi Firms [PDF]

International 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  

AI in chemical engineering: From promise to practice

AIChE Journal, EarlyView.
Abstract Artificial intelligence (AI) in chemical engineering has moved from promise to practice: physics‐aware (gray‐box) models are gaining traction, reinforcement learning complements model predictive control (MPC), and generative AI powers documentation, digitization, and safety workflows.
Jia Wei Chew, Ronnie Andersson, Thomas Bierweiler, Patrik Ryttestal, Torsten Wik   +4 more
wiley   +1 more source

How cold is too cold? A theoretical analysis of the optimal trigger for index insurance for frost damage to crops

American Journal of Agricultural Economics, EarlyView.
Abstract Crop insurance is undoubtedly an extremely valuable element in protecting agricultural businesses, but in many cases standard indemnity‐based products have had very low uptake due to high transaction costs elevating premiums to unaffordable levels.
Amogh Prakasha Kumar, Laura Meriluoto, Richard Watt   +2 more
wiley   +1 more source