Results 61 to 70 of about 7,374 (298)

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, Lena Kuhn, Hang Xiong, Zhanli Sun, Thomas Glauben   +4 more
wiley   +1 more source

PENGARUH ADOPSI PSAK NO.24 TERHADAP EARNINGS RESPONSE COEFFICIENT

Jurnal Akuntansi dan Auditing, 2012
This study aims to analyze the influence of PSAK No.24(Revisi 2004) adoption on earningsresponse coefficient (ERC). This study focuses discussion on the differences of ERC between theperiod before to the period after the adoption, the influence of ...
Ilha Refyal, Dwi Martani
doaj   +1 more source

Volatility analysis and forecasting of vegetable prices using an ARMA‐GARCH model: An application of the CF filter and seasonal adjustment method to Korean green onions

Agribusiness, EarlyView.
Abstract The vegetable market experiences significant price fluctuations due to the complex interplay of trend, cyclical, seasonal, and irregular factors. This study takes Korean green onions as an example and employs the Christiano–Fitzgerald filter and the CensusX‐13 seasonal adjustment methods to decompose its price into four components: trend ...
Yiyang Qiao, Byeong‐il Ahn
wiley   +1 more source

Market Response toward Accrual Earnings Management, Real Transactions, and Strategic Revenue Recognition - Earnings Management1

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  

Financial Information Transparency and Informativeness Content of Earnings [PDF]

مجله دانش حسابداری, 2012
The purpose of this study is to examine the relationship between informativeness of earnings as proxy for earning-return relationship and levels of transparency of financial information in Iran.
Alireza Mehrazeen, Abolghasem Masihabadi, Mohammadali dehnavi   +2 more
doaj   +1 more source

EARNINGS RESPONSE COEFFICIENT (ERC): MARKET REACTION TO EARNINGS ANNOUNCEMENT [PDF]

, 2016
This study Aimed to Obtain empirical evidence, examine and explain the factors (leverage, profitability, size and persistence) that Affect earnings response coefficient (ERC) with voluntary disclousure and timeliness as an intervening variable and its ...
Kurniawan, Kurniawan, Rizal, Noviansyah, Daniar Paramita, Ratna Wijayanti   +2 more
core  

Swedish farmers' approval of nudges

Agribusiness, EarlyView.
Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen, Leon Englberger, Jens Rommel   +2 more
wiley   +1 more source

Earnings Persistence and Market Reaction to Earnings in the International Insurance Industry

RAC: Revista de Administração Contemporânea, 2021
Objective: this paper analyses the earnings persistence and market reaction to earnings in the international insurance industry. Methods: the analysis considers a sample of 307 listed international insurance companies from 2004 to 2019 and assesses ...
Renê Coppe Pimentel
doaj   +1 more source

PENGARUH PERSISTENSI LABA DAN UKURAN PERUSAHAAN TERHADAP EARNINGS RESPONSE COEFFICIENT [PDF]

, 2018
Penelitian ini bertujuan untuk mengetahui dan menganalisis faktor-faktor yang mempengaruhi earnings response coefficient seperti persistensi laba dan ukuran perusahaan pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia. Model
Reynita, Kezia
core  

Determinants of local food producer participation in state‐sponsored marketing programs: Evidence from Missouri

Agribusiness, EarlyView.
Abstract This study examines producer participation choices considering a variety of potential benefits linked to state‐sponsored marketing programs, using a real choice dataset of farmers in Missouri. Multinomial logit models are employed to predict determinants of farmer enrollment in three tiers of the Missouri Grown local food marketing program ...
Lan Tran, Ye Su, Laura McCann
wiley   +1 more source