Results 71 to 80 of about 507,119 (201)
THE INFLUENCE OF SPECIAL ITEMS TO CORE EARNINGS IN EARNINGS MANAGEMENT AT MANUFACTURING COMPANIES LISTED IN JAKARTA STOCK EXCHANGE [PDF]
, 2007 This paper examines the classification of items within the income statement as an earnings management tool. Evidence is consistent with managers opportunistically shifting expenses from core expenses (cost of goods sold and selling, general, and ...
Pratama, Fajar Vishnu, Rahmawati,
core
Determinants Of Earning Persistence In Consumer Cyclicals Sector In Indonesia
Jurnal Akuntansi: Kajian Ilmiah AkuntansiCompanies need income persistence in maintaining performance in the capital market. Income persistence will be a consideration for investors in making investment decisions. This study analyzes the factors of total accruals, real earnings management, cash
Hendro Lukman, Phebe Callista
doaj +1 more source
Improving access to new technologies: An experiment with Kenyan input sellers
American Journal of Agricultural Economics, EarlyView.Abstract Agrodealers play a critical role in rural economies, selling essential inputs for agricultural production, stocking new products, and providing farmers with technical advice. However, uncertainty can discourage them from stocking newer, less familiar products, limiting the availability of innovative technologies and leading to market failures ...
Sarah W. Kariuki +6 more
wiley +1 more source
Determinants of winning and losing persistence in the Polish banking sector [PDF]
The article explores the reasons for winning and losing persistence in the Polish banking sector in the 1994–2005 period. It empirically verifies four hypotheses.
Krzysztof Jackowicz
core
Earnings Persistence, Systematic Risk, Audit Quality, and Earnings Response Coefficient
, 2021 This study aimed to determine the influence of earnings persistence, systematic risk, and audit quality on earnings response coefficient. The samples of this study were from plantation sub-sector companies.
Ticoalu, Nadya Yohane +1 more
core +1 more source
Firm turnover under asymmetric information: Tanzania's agro‐dealer sector
American Journal of Agricultural Economics, EarlyView.Abstract We study firm turnover (i.e., entry and exit) and its consumer implications in a market characterized by asymmetric information. Using a three‐round census of agro‐dealers in Tanzania's Morogoro Region, we document annual firm entry and exit rates of 33% and 17%, respectively.
Alix Naugler +3 more
wiley +1 more source
Earnings Persistence and the Value Relevance of Accounting Accruals in the Emerging Markets
, 2006 We investigate whether the persistence of earnings is attributed more to the accruals or the cash flow component for the Taiwanese firms. Evidence from the non-emerging market-related research indicates that although both components of current earnings ...
Navissi, Farshid, Mirza, Malik
core
American Journal of Community Psychology, EarlyView.Abstract Evaluations of community‐engaged research (CEnR) typically emphasize health outcomes rather than the partnership processes that contribute to intervention effectiveness. This scoping review synthesized community partner‐identified strategies for successful community‐academic health research partnerships with Black American communities and ...
Kaylyn A. Garcia +6 more
wiley +1 more source
Narrative tone and earnings persistence [PDF]
Data availability: All data used in this study are publicly available from the sources identified in the paper.This study contributes to the accounting literature on the intersection between earnings quality and the linguistic features of firms ...
Rahman, S
core +1 more source
Analysis on Earnings Persistence, Independent Commissioner and Herding Behavior on Earnings Quality
JABE (Journal of Accounting and Business Education), 2019 This study aims at determining the effect of independent commissioners, earnings persistence, and herding behavior on earnings quality. This study employs a multiple linear regression analysis with SPSS as the statistical tool.
Ike Arisanti
doaj +1 more source