Results 61 to 70 of about 13,039,242 (251)

How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency

Agribusiness, EarlyView.
ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan, Orkhan Sariyev, Mohammad Ariful Islam, Manfred Zeller   +3 more
wiley   +1 more source

The relationship between Accrual-based and Real Earning Management and Bank Loan Spread

, 2021
This study takes Taiwan listed companies from 2010 to 2019 as the sample to examine the impact of earning management on bank loan spread. Furthermore, we explore whether earning management behavior will affect companies in long run. In the end, we extend
, Bo Siang Zheng
core  

Accrual dan Real Earning Management dalam Merespon Penurunan Tarif Pajak Penghasilan Badan Tahun 2010 [PDF]

, 2013
Research conducted by Guenther (1994) shows the behavior of management to conduct income decreasing earning management in the period of one year before the income tax rate reduction in order to obtain relief the burden of income tax paid.
Lim, Setiadi Alim
core   +2 more sources

The Effect of Abnormal Real Operations and Accrual Based Earnings Management on Future Stock Price Crashes [PDF]

پژوهش‌های تجربی حسابداری, 2016
This study is aimed to investigate the effect of abnormal real operations (real earnings management) measures and accrual based earnings management on future stock price crashes of firms listed in Tehran Stock Exchange.
Mohammad Ramezan Ahmadi, Saber Dorseh
doaj   +1 more source

Drivers of Farmers' Contract Compliance Behavior: Evidence From a Case Study of Dangote Tomato Processing Plant in Northern Nigeria

Agribusiness, EarlyView.
ABSTRACT Contract farming is a viable strategy agribusinesses rely on to strengthen coordination across actors in the value chain. However, low contract compliance remains a significant setback to agribusinesses' contract performance in low‐ and middle‐income country context.
Umar Shehu Umar, Sanzidur Rahman, Giacomo Zanello   +2 more
wiley   +1 more source

Food Tastes in the United States: Convergence or Divergence?

Agribusiness, EarlyView.
ABSTRACT This study investigates how food consumption tastes have changed in recent decades across the United States. Using NielsenIQ data for over 77 million transactions, there is evidence of divergence in food tastes across regions from 2007 to 2016 and across households of different income, education, and race/ethnicity groups.
Michael DeDad
wiley   +1 more source

Vendor Types, Attendance, Experience and Sales 2019–2021: Evidence From Five Rural Oregon Farmers Markets

Agribusiness, EarlyView.
ABSTRACT Farmers markets provide a direct‐to‐consumer marketing path for farmers and small businesses, facilitating customer discovery and product refinement. This paper explores farmers markets as a business incubator, with a focus on beginning vendors and resilience to a shock, namely, COVID‐19 market restrictions.
Mallory L. Rahe, Juo‐Han Tsay, Sarah A. Low   +2 more
wiley   +1 more source

Investigating Accrual-Based and Real Earnings Management in Pre- and Post-Securities Market Act Periods [PDF]

مجله دانش حسابداری, 2015
Earnings management has negative impact on the transparency of financial information, and leads to decreasing the quality of financial reporting process. Earnings management can be limited by corporate governance.
Naser Izadinia, Mostafa Dorri Sedeh, Masud Nargesi   +2 more
doaj   +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

Aplikasi Real Earning Management Melalui Faktor-Faktor Internal pada Perusahaan Go Public yang Terindeks Di JII [PDF]

, 2018
Penelitian ini bertujuan untuk untuk mengetahui pengaruh faktor Internal perusahaan terhadap real earning management pada perusahaan go public yang terdaftar di Jakarta Islamic Indeks (JII).
Ningsih, Suhesti, Subarkah, Johny
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