Results 31 to 40 of about 2,352 (260)
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 +3 more
wiley +1 more source
Testing the Marketing Performance of German Wheat Farmers
Agribusiness, EarlyView.ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
wiley +1 more source
Binus Business Review, 2012 Some investors prefer dividend yield than capital gain, information signal follows to dividend policy that describes the earnings volatility in the future, which affects the stock price volatility on the Jakarta Stock Exchange.
Rani Ramdhani
doaj +3 more sources
Post-Earnings Announcement Drift: The Role of Earnings Volatility [PDF]
Journal of Finance and Accounting, 2015 The study reported here consisted of examining the market’s reactions to the volatility effect on time series correlations of earnings in a post-earnings announcement drift context. Sample in this study comprises of 295 Canadian firms and covers 2006-2011 period.
openaire +1 more source
Confessions of a Poverty Researcher: My Journey Through the Foothills of Scholarship
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper describes the key events, experiences and ideas that influenced the author's career as a poverty researcher. He describes how his early disillusion with economics was replaced by a spark of interest in social issues and how his migration from the UK to Australia in the mid‐1970s provided the impetus to begin what became a lifetime ...
Peter Saunders
wiley +1 more source
The effect of operational activity volatility on earnings quality: A textual analysis
International Review of Economics & FinanceThis study investigates the effect of operational activity volatility on earnings quality. By employing the Latent Dirichlet Allocation (LDA) model to capture company operational activities from current reports, we find that high operational activity ...
Yunjing Liu +3 more
doaj +1 more source
British Educational Research Journal, EarlyView.Abstract The intersection of economic conditions and early years education has long been debated, particularly where financial constraints shape educational practice and professional realities. Türkiye, characterised by high inflation and structural vulnerabilities in purchasing power parity, provides a critical context for examining how economic ...
Ebru Aydın, Şerif Yüksel
wiley +1 more source
The relationship between earnings volatility and corporate risk disclosures
South African Journal of Economic and Management SciencesBackground: Corporate risk management theory argues that effective hedging with derivatives should reduce earnings volatility and enhance firm value.
Johannes Rammala, Franz Eduard Toerien
doaj +1 more source
THE EFFECT OF NEGATIVE EARNINGS TOWARDS VALUE RELEVANCE OF ACCOUNTING NUMBERS
Manajemen dan Bisnis, 2011 This study investigates the volatility in the value-relevance of earnings and book values of equity over the last 10 years in Indonesia. The study uses statistical association between stock prices and accounting numbers represented by earnings and book ...
B. Linggar Yekti Nugraheni
doaj +1 more source
Reviewing the Effectiveness of Earnings Quality Indices on the Power of Financial Distress Prediction Models [PDF]
بررسیهای حسابداری و حسابرسی, 2017 This study aims at comparing the earnings quality indices in both distressed and healthy firms and determining their effectiveness on the financial distress and the power of predicting models.
Sasan Mehrani +2 more
doaj +1 more source