Results 51 to 60 of about 368,428 (252)

Earnings volatility and earnings prediction: analysis and UK evidence

open access: yes, 2013
This paper confirms that US evidence of a negative relationship between earnings persistence and earnings volatility applies to UK firms over 1991-2010. Our analytical framework highlights the possibility that this result may reflect downward estimation ...
Clubb, Colin, Wu, Guoli
core   +1 more source

Effects of Outsourced Agricultural Extension Services on the Technical Efficiency and Financial Returns of Soybean Farms in Northern Cameroon

open access: yesAgribusiness, EarlyView.
ABSTRACT In the agricultural landscape of most developing countries, the last decade has witnessed the expansion of outsourced agricultural extension services. Private firms and nongovernmental organizations focused on delivering agricultural extension and advisory services to farmers have emerged.
Boris D. Soh Wenda   +3 more
wiley   +1 more source

Adjusting for earnings volatility in earnings forecast models

open access: yes, 2014
Previous research provides evidence for the negative relation between earnings volatility and earnings forecasting. This paper examines if earnings forecast models can adjust for firms’ earnings volatility and improves the forecasts by choosing a ...
Söderdahl, Fabian, Samour, Sandy
core   +2 more sources

ESG media signals and earnings risk: evidence from Vietnamese listed firms [PDF]

open access: yesJournal of Trade Science
PurposeThis paper examines whether ESG-related media signals affect the volatility of corporate earnings among Vietnamese listed firms. It focuses on the second moment of financial performance, earnings stability rather than profitability level and ...
Manh-Chiên Vu, Nhu-Tuyên Le, Albert Vu
doaj   +1 more source

Food Security Strategy, Macroeconomic Dynamics and Food Import Sensitivity in Qatar

open access: yesAgribusiness, EarlyView.
ABSTRACT Qatar has limited agricultural land and water resources and therefore remains highly dependent on food imports. This structural dependency makes Qatar vulnerable to external shocks such as the recent Gulf crisis, threatening food security and disrupting global supply chains. In response to previous shocks, Qatar started implementing a National
Hansini Ranjan   +5 more
wiley   +1 more source

Risk governance structures and earnings stability in emerging market banking: Evidence of a robust null from Indonesia

open access: yesCogent Business & Management
This study examines whether formal risk governance structures are associated with earnings stability in Indonesian commercial banks. Using a balanced panel of 100 banks over FY2020–FY2024 (500 bank-year observations) drawn from public disclosures, we ...
Ferry Idroes   +2 more
doaj   +1 more source

Firm turnover under asymmetric information: Tanzania's agro‐dealer sector

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract We study firm turnover (i.e., entry and exit) and its consumer implications in a market characterized by asymmetric information. Using a three‐round census of agro‐dealers in Tanzania's Morogoro Region, we document annual firm entry and exit rates of 33% and 17%, respectively.
Alix Naugler   +3 more
wiley   +1 more source

The psychosocial toll of Dublin III on asylum seekers in the Netherlands

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract The Dublin III Regulation determines which EU Member State is responsible for examining asylum claims, but its implementation carries significant consequences for those subjected to it. This study examines how Dublin III, as implemented in the Netherlands, affects asylum seekers' psychosocial wellbeing using Silove′s Adaptation and Development
Imen El Amouri
wiley   +1 more source

The Moderating Effect of OPEC and Non-OPEC on the Relationship Between Oil Price Volatility and Accrual Earnings Management in the Oil and Gas Industry

open access: yesJournal of Accounting and Finance in Emerging Economies, 2020
Objective: This study is an empirical examination on the relationship between oil price volatility and earnings management in the oil and gas industry, moderated by dominant-firm, OPEC (Organization of Petroleum Exporting Nations), and fringe competition
Jalila Binti Johari   +3 more
doaj   +1 more source

Beyond salaries: Teachers' experiences of navigating early years education amid economic instability in Türkiye

open access: yesBritish 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

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