Results 101 to 110 of about 566,188 (313)
Revenue Recognition: Current Practice, Historical Abuses and a Possible Solution [PDF]
, 2008 Users of financial statements consider revenue to be a key indicator of financial performance. Thus, proper revenue recognition is important. This paper provides a discussion of revenue recognition principles and practices.
Aronson, Michael
core +1 more source
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
Audit report on the Iowa Agricultural Development Authority for the year ended June 30, 2011 [PDF]
, 2011 Audit report on the Iowa Agricultural Development Authority for the year ended June 30 ...
core
The Bitter Taste of Brazil's Temporary Import Ban on Robusta Coffee
Agribusiness, EarlyView.ABSTRACT Brazil, a leading Robusta coffee producer and exporter, faced a significant drought in 2016–2017, which drastically reduced production and depleted stocks. Consequently, Brazil temporarily permitted the import of one million 60‐kg bags of Robusta coffee in the spring 2017. An import ban was imposed shortly afterward due to lobbying by domestic
Hanifi Otgun +2 more
wiley +1 more source
A Flexible Test for Present Bias and Time Preferences Using Land-Lease Contracts [PDF]
When agents have present bias, they discount more between now and the next period than between period t (> 1) and t + 1. How fast the future discount rate (evaluated today) decays is an empirical question.
Gautier, Pieter, van Vuuren, Aico
core +3 more sources
Transferring Your Farm Business to the Next Generation [PDF]
, 1996 PDF pages ...
Erven, Bernie L. +3 more
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Assessment of the lease payment efficiency: A regional dimension [PDF]
Regional Economics: Theory and Practice, 2018 I.V. Sharikova, A.V. Sharikov
openaire +1 more source
Agribusiness, EarlyView.ABSTRACT The penetration of information and communication technologies (ICTs) in farming communities is increasing the use of smartphone‐based instant messaging apps. Despite this, the reasons behind participation and the impact on farm productivity in developing countries remain unexplored.
Zafar Kurbanov +4 more
wiley +1 more source
Problems of intangible assets commercialization accounting
Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2016 The growing role of intangible assets in conditions of global economy postindustrialization is grounded. The problems of intangible assets accounting are singled out.
S.F. Legenchyk
doaj
Price Transmission During Promotions: A Case Study of Spanish Milk Brands
Agribusiness, EarlyView.ABSTRACT Price promotion is the marketing tool typically used by retail brands to boost sales and gain market share. In this paper, we intend to investigate the price transmission mechanism among competitive brands in Spain when price reductions that are associated with price promotions take place.
Yasmine Bedoui +2 more
wiley +1 more source