Results 71 to 80 of about 126,297 (303)

Drivers of Farmers' Contract Compliance Behavior: Evidence From a Case Study of Dangote Tomato Processing Plant in Northern Nigeria

Agribusiness, EarlyView.
ABSTRACT Contract farming is a viable strategy agribusinesses rely on to strengthen coordination across actors in the value chain. However, low contract compliance remains a significant setback to agribusinesses' contract performance in low‐ and middle‐income country context.
Umar Shehu Umar, Sanzidur Rahman, Giacomo Zanello   +2 more
wiley   +1 more source

Investors’ response on the deviation between quarterly and annual earnings

SHS Web of Conferences, 2017
Despite the benefits of timely information, concerns have been raised on the reliability of the quarterly accounts. The occurrence of deviation between audited annual accounts and cumulative quarterly accounts indicates the misstatements in the latter ...
Saidin Saidatunur Fauzi, Malek Mazrah, Ibrahim Daing Nasir, Kee Phua Lian   +3 more
doaj   +1 more source

Pengaruh Pengungkapan Islamic Social Reporting terhadap Earnings Response Coefficient

Jurnal Ekonomi Akuntansi dan Manajemen, 2017
This study examines the relationship between Islamic Social Reporting (ISR) disclosure that is published in annual report and informativeness of earnings (as measured by Earnings Response Coefficient/ERC).
Ari Sita Nastiti
doaj   +1 more source

PENGARUH PROFITABILITAS, STRUKTUR MODAL DAN PERSISTENSI LABA TERHADAP EARNINGS RESPONSE COEFFICIENT (Studi Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia) [PDF]

, 2019
Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, struktur modal, dan persistensi laba terhadap earnings response coefficient (ERC).
RAMADANTI, ANITA DEA
core  

Sustainability Strategies in the Cocoa‐Chocolate Value Chain: An Analysis Using Stakeholder Theory, Global Value Chain Theory, and Resource Dependence Theory

Agribusiness, EarlyView.
ABSTRACT The cocoa‐chocolate value chain faces significant environmental and social challenges, driving firms to adopt sustainability strategies ranging from individual practices to third‐party certifications. This study investigates the factors associated with these strategies by analyzing 304 cocoa‐chocolate companies using firm‐level data from the ...
Stella Marschner, Luigi Orsi, Alessandro Olper, Stefanella Stranieri   +3 more
wiley   +1 more source

The effect of internal control on earnings response coefficient [PDF]

AJAR (Asian Journal of Accounting Research)
PurposeThe purpose of this paper is to investigate the effect of internal control (IC) on earnings quality from the perspective of the capital market.
Zhiqiang Liu, Saidatunur Fauzi Saidin, Mohammad Noor Hisham Osman   +2 more
doaj   +1 more source

Access to Finance and Innovation in the Canadian Food Processing

Agribusiness, EarlyView.
ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley   +1 more source

Earnings Response Coefficient: Applying Individual and Portfolio Methods

SSRN Electronic Journal, 2017
This paper reports new findings from applying portfolio method, which shows a much bigger earnings impact on share prices (ERC) compared to the erstwhile reports of ERC using individual events, averaged over the sample. We estimate cumulative abnormal returns, CAR, across a test window for each quarterly earnings announcement event across one ...
Al-Baidhani, Ahmed Mohsen, Abdullah, Amalina, Ariff, M., Cheng, F. F., Karbhari, Y.   +4 more
openaire   +2 more sources

PENGARUH PERSISTENSI LABA, KESEMPATAN BERTUMBUH DAN UKURAN PERUSAHAAN TERHADAP EARNINGS RESPONSE COEFFICIENT (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2012) [PDF]

, 2014
ABSTRAK Didirikannya sebuah perusahaan memiliki tujuan yang jelas. Ada beberapa hal yang mengemukakan tentang tujuan pendirian suatu perusahaan. Tujuan perusahaan yang pertama adalah untuk mencapai keuntungan maksimal atau laba yang sebesar-besarnya ...
Laely Nurbaety, 104020225
core  

Who Are the Farmers Participating in a Carbon Sequestration Program? Results of a Discrete Choice Experiment in Germany

Agribusiness, EarlyView.
ABSTRACT Agricultural soils offer great potential for carbon sequestration through humus formation. One way to motivate farmers to build up humus is through humus programs. These are still at an early stage of development, poorly explored, and the number of participating farmers is low. Our aim is to explain the heterogeneity of farmers' willingness to
Julia B. Block, Michael Danne, Oliver Mußhoff   +2 more
wiley   +1 more source