Results 41 to 50 of about 368,428 (252)

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

Earnings Autocorrelation, Earnings Volatility, and Audit Fees

, 2017
SUMMARY This study proposes that earnings autocorrelation and earnings volatility are associated with audit fees. Autocorrelation and volatility are time-series of earnings characteristics that may affect an auditor's perception of ...
Bryan, David B., David B. Bryan, Terry W. Mason, J. Kenneth Reynolds, Mason, Terry W., Kenneth Reynolds, J.   +5 more
core   +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

The relationship between earnings volatility and corporate risk disclosures

South African Journal of Economic and Management Sciences
Background: 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

Too Complex to Choose? The Role of Heuristics in Shaping Farmers' Willingness to Pay for Income Stabilization Tool in Italy

Agribusiness, EarlyView.
ABSTRACT European agriculture is increasingly exposed to economic instability driven by extreme weather events, market volatility, and geopolitical tensions. To manage these growing risks, farmers are encouraged to adopt innovative risk management strategies such as the Income Stabilization Tool (IST), which offers protection against severe income ...
Alice Stiletto, Ruggiero Rippo, Samuele Trestini, Elisa Giampietri, Roberta Raffaelli, Simone Cerroni   +5 more
wiley   +1 more source

The effect of operational activity volatility on earnings quality: A textual analysis

International Review of Economics & Finance
This 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, Yongliang Wu, Mengkai Wang, Min Zhang   +3 more
doaj   +1 more source

Does Participating in Agricultural Global Value Chains Promote Agricultural Growth?

Agribusiness, EarlyView.
ABSTRACT This study examines the relationship between GVC participation and agricultural value‐added growth in 43 countries over the period 1995–2022. In contrast to prior literature, we disaggregate the agricultural sector into four sub‐sectors namely crop cultivation, animal production, forestry and fishing.
Taner Turan, Halit Yanıkkaya, Hüseyin Alperen Özer   +2 more
wiley   +1 more source

Is There a Market for Organic Milk in Serbia? Insights From Integrated Choice and Latent Variable Model

Agribusiness, EarlyView.
ABSTRACT Past growth in the global organic market has been concentrated in high‐income countries, while in middle‐income countries such as Serbia the organic market remains nascent and characterized by a sparse assortment of organic products, high retail premia and limited evidence on consumer preferences and their drivers.
Milan Tatic, Sanja Dzever, Bojan Matkovski, Danilo Djokic   +3 more
wiley   +1 more source

Pengaruh Dividend Yield dan Earning Volatility terhadap Volativitas Harga Saham di Bursa Efek Jakarta

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

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