Results 61 to 70 of about 34,992 (263)

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

Do state-controlled banks pay more or less taxes? Evidence for Brazil [PDF]

Contabilitate şi Informatică de Gestiune
Research Question: Do Brazilian publicly-controlled banks pay less taxes than privately-controlled banks? Motivation: Common sense in society might assume that there is a principal-agent conflict whereby publicly-controlled banks would pay less taxes ...
Luiz Cláudio de Carvalho Mauro, Sérgio Jurandyr Machado, Mathias Schneid Tessmann, Luiz Augusto Ferreira Magalhães   +3 more
doaj   +1 more source

Import Wheat Tenders and the Effects of the Russian Invasion

Agribusiness, EarlyView.
ABSTRACT Risk and volatility for many commodities escalated sharply following the Russian invasion of Ukraine, creating numerous uncertainties for trading firms and importers. The purpose of this study is to analyze the bidding behavior in Egyptian wheat import tenders in the pre‐ and post‐invasion periods.
William W. Wilson, Sumadhur Shakya, Isaac Dubovoy   +2 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

Analysis of the Effect of Profitability and Effective Tax Rate on Capital Structure with Conservatism as a Moderating Variable

Accounting Analysis Journal, 2020
This study aims to investigate the effect of profitability and effective tax rate on capital structure with accounting conservatism as a moderating variable.
Annisa Lufi Ningtiyas, S Subowo
doaj   +1 more source

Is Youth's Engagement in Agribusiness an Opportunity or a Necessity? A Closer Look at the Situation in South Kivu, Eastern Democratic Republic of the Congo

Agribusiness, EarlyView.
ABSTRACT Despite the broad focus on necessity‐ and opportunity‐driven entrepreneurship in research and policy, the entrepreneurial dichotomy within the agribusiness context has not been adequately addressed. This study contributes to closing this knowledge gap by examining youth's perceptions of agribusiness through the lens of the push‐pull motivation
Cool Dady Mangole, Paul Martin Dontsop Nguezet, Shiferaw Feleke, Victor Manyong, Kamala Kaghoma Christian, Zoumana Bamba, Tahirou Abdoulaye   +6 more
wiley   +1 more source

Heterogeneity in Food Price Inflation Convergence Across the EU: Evidence From Club Dynamics and Structural Breaks

Agribusiness, EarlyView.
ABSTRACT This study examines food price inflation rate convergence among EU27 Member States from 2005 to 2024, focusing on structural breaks, external shocks, and regional disparities. Using panel unit root tests and club convergence analysis, the findings reveal no overall convergence but identify multiple convergence clubs.
Tibor Bareith, Imre Fertő
wiley   +1 more source

Farmers’ Protests in Germany: Media Coverage and Types of Bias

Agribusiness, EarlyView.
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley   +1 more source

THE DETERMINANT OF EFFECTIVE TAX RATE FOR CORPORATE TAXPAYERS

SAR (Soedirman Accounting Review): Journal of Accounting and Business
This research aims to examine the influence of leverage, liquidity, profitability, independent commissioners, audit committees, and audit quality on the effective tax rate. The research approach used is a quantitative approach.
Anggrieta Arzeni Gatra Putri, Heri Yanto
doaj   +1 more source

EFFECTIVE CORPORATE INCOME TAX RATE IN ROMANIA: A MICRO-BACKWARD LOOKING APPROACH [PDF]

Annals of the University of Oradea: Economic Science, 2011
Within the framework of micro-backward looking methodology, the paper computes the effective corporate income tax rate for Bucharest Stock Exchange non-financial companies for 2000 - 2009 period, using data from companies financial reports.
Sebastian Lazar
doaj