Results 71 to 80 of about 15,808 (298)

Protection Motivation Theory and Farmers' Participation in Futures Markets: Evidence From Germany

open access: yesAgribusiness, EarlyView.
ABSTRACT This study examines why German farmers show limited adoption of commodity futures contracts despite substantial price volatility, applying Protection Motivation Theory (PMT) to understand the cognitive processes driving participation decisions in futures markets. Survey data from 303 German farmers collected in 2024 were analyzed using Partial
Hendrik Wever   +2 more
wiley   +1 more source

Value Relevance of the Multi-step Income Statement in Japan [PDF]

open access: yes
This paper investigates the relationship between value relevance of the multi-step income statement and managerial opportunistic behavior. In Japan, net income is disclosed by three steps, i.e., 1) operating profits from core operating activity, 2 ...
Takashi Obinata, Kazuyuki Suda
core   +2 more sources

Redistributive land reforms, agricultural productivity, and structural change: New cross‐national evidence

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra   +3 more
wiley   +1 more source

Pengaruh Return on Asset, Ukuran Perusahaan dan Financial Leverage terhadap Tindakan Perataan Laba (Studi Empiris Pada Perusahaan Sektor Keuangan yang Terdaftar di BEI)

open access: yesJournal of Accounting and Investment, 2015
The aimed of this study was to examine the influence of company's characterictics toward income smoothing practice among listed companies at Indonesian Stock Exchange.
MS Kurniawan   +2 more
doaj  

Pengaruh Ukuran Perusahaan, Profitabilitas, Cash Holding, Debt To Equity Ratio Dan Net Profit Margin Terhadap Perataan Laba

open access: yesProfita, 2020
The purpose of this study was to determine the effect of company size, profitability, cash holding, debt to equity ratio and net profit margin (NPM) on income smoothing.
Siti Dewi Kusmiyati   +1 more
doaj   +1 more source

Giving and receiving help in three contexts as predictors of alcohol outcomes in a longitudinal study of sober living house residents

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract Although peer support is central to the social model approach emphasized in sober living houses (SLHs), no longitudinal studies have examined helping among SLH residents. This longitudinal study examined benefits of helping in three contexts among SLH residents. Data were from 205 participants entering 28 SLHs across 2021–2023. Interviews were
Sarah E. Zemore   +4 more
wiley   +1 more source

ANALISIS DETERMINAN PRAKTIK INCOME SMOOTHING PADA INDUSTRI PERBANKAN INDONESIA (2000_2004)

open access: yes, 2013
Info lebih lanjut hub: Lembaga Penelitian Universitas Jember Jl. Kalimantan No.37 Jember telp. 0331-339385 Fax. 0331-337818This study's objectives were to investigate the relationship between firms size, risk, ownership structure, and growth of ...
lmam Mas'ud, Hendrawan
core  

Expectations and Reality: The Lived Experiences of Australians With Psychosocial Disability Within the NDIS

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT While Australia's National Disability Insurance Scheme (NDIS) was founded on principles of choice and control, for people with significant mental health challenges (what the NDIS calls ‘psychosocial disability’) these ideals often remain elusive. Support systems continue to be fractured and in the context of ongoing policy reforms, it is vital
Joel Hollier, Jennifer Smith‐Merry
wiley   +1 more source

Do Income Smoothing Practices Explain the Lower Earnings-Price Ratio of Japanese Firms Compared to Those of the U.S. Firms?

open access: yesGadjah Mada International Journal of Business, 2005
This study examines the variation in earnings-price ratios across Japanese and U.S. firms. The earnings-price ratio is one of the indicators often used by investors to determine their trading strategy.
Indra Wijaya Kusuma
doaj   +1 more source

Income Shocks, Coping Strategies, and Consumption Smoothing. An Application to Indonesian Data [PDF]

open access: yes
Using the Indonesian Family Life Survey, this study investigates whether Indonesian farmers respond differently to income shocks (crop loss) depending on the level of their asset ownership, and whether their responses are aimed at preserving consumption ...
Francesca Modena, Gabriella Berloffa
core  

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