Results 161 to 170 of about 712,605 (355)
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
Assessing Agricultural Green Total Factor Productivity in Latin America
Agribusiness, EarlyView.ABSTRACT The agricultural sector in Latin America plays a vital role in ensuring food security while impacting the environment. However, there remains a lack of analysis regarding the inputs responsible for pollution within its sub‐technologies. Hence, this article aims to assess agricultural green total factor productivity (TFP) through a novel ...
Tianxiang Li +2 more
wiley +1 more source
Impact of Job Complexity and Performance on CFO Compensation [PDF]
Prior research suggests that Big 4 auditors provide higher quality audits by virtue of their large size. Still, the recent reforms mandated by the Sarbanes Oxley Act – by increasing client and auditor incentives for accurate reporting – may have narrowed
Inder K. Khurana +2 more
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Decision support system for the business process of internal audit of enterprise quality
, 2022 V.V. Antonov, K.A. Konev
openalex +1 more source
Agribusiness, EarlyView.ABSTRACT Amidst a recent surge in US goat meat imports to meet growing demand, this study contributes to the meat demand literature by examining consumer preferences for goat meat, a relatively healthy and environmentally friendly alternative to other popular meats.
Binod Khanal +2 more
wiley +1 more source
Monitoring of the System for Audit Quality Control in Foreign Economic Activities: Practical Aspects
Статистика України, 2016 The essential meaning of the quality of audit of foreign economic activities is studied. The need for high quality fulfillment of audit tasks by auditors is substantiated, as foreign users of national financial reports will require reliable and impartial
О. Е. Lubenchenko
doaj
Earnings management and institutional differences : Belgian evidence and audit quality as a constraint on earnings management. [PDF]
This study reports the results of an exploratory study on earnings management in a continental European institutional environment, i.e. Belgium. The far majority of the literature (both analytical and empirical) focuses on the Anglo-Saxon context ...
Vander Bauwhede, Heidi +1 more
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Agribusiness, EarlyView.ABSTRACT The cocoa‐chocolate value chain faces significant environmental and social challenges, driving firms to adopt sustainability strategies ranging from individual practices to third‐party certifications. This study investigates the factors associated with these strategies by analyzing 304 cocoa‐chocolate companies using firm‐level data from the ...
Stella Marschner +3 more
wiley +1 more source
Detection of the Security Vulnerabilities in Web Applications [PDF]
The contemporary organizations develop business processes in a very complex environment. The IT&C technologies are used by organizations to improve their competitive advantages. But, the IT&C technologies are not perfect.
Marius POPA
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