Results 101 to 110 of about 6,848,567 (249)
THE EFFECT OF LEVERAGE, PROFIT GROWTH AND COMPANY SIZE ON PROFIT QUALITY WITH THE ACHIEVEMENT OF PROFIT TARGETS AS MODERATION VARIABLES [PDF]
Russian Journal of Agricultural and Socio-Economic SciencesThe income statement, which represents the quality of earnings, is crucial for decision-making due to its key attributes of relevance, reliability, and comparability.
Dewi N.K.E.P., Suaryana I G.N.A.
doaj
The effect of fair valuation on banks' earnings quality: empirical evidence from developed and emerging European countries. [PDF]
Heliyon, 2020 Takacs A, Szucs T, Kehl D, Fodor A.
europepmc +1 more source
Earnings Quality as a Key Point of Corporate Governance
Earnings quality is an important aspect of evaluating an entity’s financial health, yet investors, creditors, and other financial statement users often overlook it. Earnings quality refers to the ability of reported earnings to reflect the company’s true
Lāce, Nataļja +2 more
core
Farm labor scarcity and its uneven impacts on crop producers in the United States
American Journal of Agricultural Economics, EarlyView.Abstract This study is the first to evaluate the impacts of farm labor scarcity on producers in the United States across different crop production systems. Between 2002 and 2017, we disentangle the effects of labor scarcity from the impacts of rising commodity demand, technological change, and supply of other inputs on labor market outcomes.
Srabashi Ray +4 more
wiley +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
Audit Quality and Earnings Management: With Reference to Family-Owned Firms
Финансы: теория и практикаThe purpose of the study is to examine the association between earnings management and audit quality of Two hundred sixty-eight (268) business group firms from 2016 to 2021. The study has taken both accrual-based earnings management and a composite proxy
S. Tripathy, R. Ch. Das
doaj +1 more source
Risk management externalities in agrifood supply chains
American Journal of Agricultural Economics, EarlyView.Abstract Firms may under‐ or over‐invest in risk management from the social planner's perspective, resulting in a negative externality on other economic agents in the supply chain. The externality of risk management is particularly relevant for agrifood supply chains, which frequently experience disruptions and play a primary role in preventing major ...
Jeffrey Hadachek, Meilin Ma
wiley +1 more source
مجلة الغري للعلوم الاقتصادية والاداريةThe purpose of this study is to investigate the connection between the cost of capital and accounting earnings quality in businesses that are listed on the Iraq Stock Exchange.
Zeravan F Hassan +2 more
doaj +1 more source
Are There Any Class Size Effects on Early Career Earnings in West Germany? [PDF]
The paper analyses the effect of class size, which stands proxy for school quality, on early career earnings. Using confidential district level information from the German Socio-Economic Panel (GSOEP), it is demonstrated that class size has no ...
Hans J. Baumgartner
core
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