Results 91 to 100 of about 1,477,310 (298)
Jurnal Akuntansi Universitas Jember, 2015 By using quarterly financial statement, this research aims to provide empirical evidence of the relations between income smoothing based real activities manipulation and earning persistence.
Nining Ika Wahyuni
doaj +1 more source
Consumption Smoothing? Livestock, Insurance and Drought in Rural Burkina Faso [PDF]
This paper explores the extent of consumption smoothing between 1981 and 1985 in rural Burkina Faso. In particular, we examine the extent to which livestock, grain storage and interhousehold transfers are used to smooth consumption against income risk ...
Christopher Udry, Harounan Kazianga
core
Bridging the translational gap in clinical nanomedicine: From rational design to clinical reality
BMEMat, EarlyView.Nanotechnology offers a multi‐faceted approach to modern healthcare, encompassing high‐sensitivity diagnostic imaging, innovative vaccine delivery, and targeted therapeutics. This review explores how these nanomedicine applications address critical challenges in cancer recurrence and the treatment of neurologic and respiratory diseases to combat rising
Ahmed H. Ghonaim +9 more
wiley +1 more source
Brain Health, EarlyView.ABSTRACT Introduction Organizational citizenship behavior (OCB) is generally considered beneficial to organizations, but extra‐role behavior may also impose costs on employees under some circumstances. Whether the workplace, personality, and neuroanatomical correlates of OCB differ between men and women remains unclear.
Keisuke Kokubun +2 more
wiley +1 more source
Income risk, coping strategies and safety nets [PDF]
Rural and urban households in developing countries face substantial idiosyncratic and common risk, resulting in high income variability. Households in risky environments have developed sophisticated (ex-ante) risk-management and (ex-post) risk-coping ...
Stefan Dercon
core
Funding Costs and Liquidity Creation: Does ESG Play Any Role?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen +2 more
wiley +1 more source
I-Economics: A Research Journal on Islamic EconomicsThis study aims to analyze the influence of profitability, cash holding, company size, and financial leverage on income smoothing practices among technology sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Additionally, it
Rajulan Arisandy, Ardhani Lutfi
doaj +1 more source
The Influence of Dividend Policy and Income Tax on Income Smoothing [PDF]
GATR Accounting and Finance Review, 2019 Objective - This research aims to obtain the empirical evidence on the influence of dividend policy, income tax, firm size, profitability, and leverage on income smoothing. Methodology/Technique - In this research, income smoothing is proxied with the Eckel index and logistic regression is used to test the hypothesis.
openaire +1 more source
Poverty and income seasonality in Bangladesh [PDF]
Seasonal poverty in Bangladesh, locally known as monga, refers to seasonal deprivation of food during the pre-harvest season of Aman rice. An analysis of household income and expenditure survey data shows that average household income and consumption are
Khandker, Shahidur R.
core
A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects
Business Strategy and the Environment, EarlyView.ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim +5 more
wiley +1 more source