Results 41 to 50 of about 507,119 (201)
Business: Theory and Practice, 2016 Timely recognition of losses and expenses compared to revenues and increased values precipitates future expenses to match with current revenues. Thus, timely recognition of losses acts to reduce the persistence of earnings. However, it is expected that a
Gholamreza Kordestani +3 more
doaj +1 more source
How Video‐Based Information Affects Farmers' Willingness to Pay for Drone Services
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Professional service for digital technology like agricultural drones lowers transaction costs and scope thresholds for smallholders. Meanwhile, perceptual adoption barriers remain underexplored. We conduct a two‐stage choice experiment with a randomized video‐based information treatment among 384 Chinese crop farmers to measure its effect on ...
Hua Zhang +4 more
wiley +1 more source
Assessing intergenerational earnings persistence among German workers [PDF]
"'The vitality and stability of our democracy - as well as the economy - eventually depend on the social permeability of our society.' (Horst Köhler, German Federal President, 29. 12.
Eisenhauer, Philipp, Pfeiffer, Friedhelm
core +2 more sources
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
ANALISIS FAKTOR YANG MEMPENGARUHI BOOK TAX GAP DAN PENGARUHNYA TERHADAP PERSISTENSI LABA
Jurnal Akuntansi dan Keuangan Indonesia, 2010 The aim of this study is to examine the factors affecting book tax gap and analyze the effects of book tax gap for the persistence of earnings using a panel data set of manufacturing company in Indonesia over the period 2001-2007. The key result suggests
Aulia Eka Persada, Dwi Martani
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
The role of working capital accruals on earnings quality and stock returns [PDF]
, 2015 A failure to beat earnings expectations often results in an immediate fall in a firm’s stock price, while exceeding market expectations is normally rewarded by investors in the form of an increased stock price.
Khansalar, Ehsan +4 more
core +1 more source
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
Persistence of quarterly earnings: an empirical investigation in Brazil
BBR: Brazilian Business Review, 2012 The aim of this paper is to estimate and analyze quarterly earnings persistence. In addition, we explore if earnings persistence varies across firms based on size and corporate governance standards.
Renê Coppe Pimentel +1 more
doaj
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