Results 31 to 40 of about 368,428 (252)
ANALISIS FAKTOR-FAKTOR PENENTU PERSISTENSI LABA
Jurnal Akuntansi dan Keuangan Indonesia, 2010 This research is aimed to examine and find out empirical evidence of the influence of cash flow volatility, magnitude of accrual, sales volatility, leverage, and operating cycle on earnings persistence.
Zaenal Fanani
doaj +1 more source
Sriwijaya International Journal of Dynamic Economics and Business, 2020 Research is aiming at analyzing the influence of operating cycle, cash flow volatility, and audit fee on earnings persistence by studying manufacturing companies listed on Indonesia Stock Exchange (IDX).
Douglas Douglas +2 more
doaj +1 more source
Volatilities of Book Income and Taxable Income and Their Risk Relevance
Social Sciences, 2018 This study investigates the volatility of book income and taxable income, and their relevance to stock returns variability. Book income is recognized under the financial accounting principle whereas taxable income is determined on the basis of legal ...
Joonhyun Kim
doaj +1 more source
HeliyonThe exchange rate is one of the key monetary policy instruments used to dictate the economy. However, the effect of exchange rate volatility on macroeconomic outcomes has been a subject of debate in previous research.
Obsa Urgessa
doaj +1 more source
Relation between Matching of Revenues and Expenses with Earnings Volatility and Earnings Persistence [PDF]
مطالعات تجربی حسابداری مالی, 2010 In this study, related properties of accounting earnings as earnings volatility and earnings persistence have been studied. Theory in this study, poor matching as “noise” in the economic relation between revenues and expenses is introduced.
H. Kazemi, M. Toreini
doaj
The Mind From Within: Visceral Roots of Human Cognition
Advanced Science, EarlyView.The physiological activity of visceral organs, such as the heart, the lungs, and the gut, is surprisingly linked to many sophisticated mental operations, such as remembering the past, being aware of ourselves, making choices, and forging social bonds.
Alessandro Monti +1 more
wiley +1 more source
Advanced Science, EarlyView.An integrative review of microfluidics‐enabled wearables and implantable systems reveals a single‐track translation pipeline, bridging functional biomaterials with clinical utility. Dynamic feedback loops driven by artificial intelligence advance diagnostics toward personalized closed‐loop theranostics.
Ke Huang +3 more
wiley +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This paper examines the relationship between participation in the EU Rural Development Program and the economic performance of Italian olive farms using a finite‐mixture model with inverse‐probability‐weighted regression adjustment. Based on 2010–2022 FADN panel data, it estimates heterogeneous treatment effects while correcting for selection ...
Francesco Caracciolo, Marilena Furno
wiley +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Rational actors constantly incorporate information into their decision‐making behavior. Since there is often a time lag between the announcement of a policy and its implementation, an important question arises: when do rational actors incorporate new information into their market behavior, at the announcement or at the implementation of a ...
Tim Ölkers, Oliver Mußhoff
wiley +1 more source
Earnings volatility and audit report lag
, 2020 This study investigates whether earnings volatility influences audit report lag. If auditors view earnings volatility as affecting risk, and adjust effort in response to risk, we expect earnings volatility to impact audit report lag. Using a sample of 13,
Bryan, David B., Mason, Terry W.
core +1 more source