Results 101 to 110 of about 385,078 (352)
Assets Impairment Disclosure (IAS 36) and Real Earnings Management Practices of Listed Consumer Goods Companies in Nigeria [PDF]
, 2023 Abimbola Joshua +3 more
openalex +1 more source
Agribusiness, EarlyView.ABSTRACT This study advances the literature on sustainable urban agriculture and alternative sustainable food production systems, which have gained momentum due to the need to strengthen regional food supply chains and meet the growing urban demand for fresh food. Indoor agriculture (IA) holds promise for year‐round cultivation of fresh produce even in
Joseph Seong +2 more
wiley +1 more source
PENGARUH STRATEGI TINGKAT BISNIS, PERSAINGAN PASAR, DAN LEVERAGE TERHADAP MANAJEMEN LABA [PDF]
, 2017 The purpose of this study is to explore the impact among business strategy, market competition, leverage and earnings management. This study uses Porter’s typology of business strategies; cost leadership and differentiation.
ADIWIBOWO, Agustinus Santosa +1 more
core +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
Do firms engage in earnings management to improve credit ratings?: Evidence from KRX bond issuers [PDF]
, 2016 In this paper, we examine the relationship between credit ratings, credit ratings changes and earnings management. Since the 1997 Asian Financial Crisis, many listed firms collapsed, leading investors to suffer losses.
Lim, Hyoung-Joo, Mali, Dafydd
core +1 more source
Agribusiness, EarlyView.ABSTRACT Despite the broad focus on necessity‐ and opportunity‐driven entrepreneurship in research and policy, the entrepreneurial dichotomy within the agribusiness context has not been adequately addressed. This study contributes to closing this knowledge gap by examining youth's perceptions of agribusiness through the lens of the push‐pull motivation
Cool Dady Mangole +6 more
wiley +1 more source
EARNINGS MANAGEMENT AROUND ADDITIONAL SHARE OFFERING EVENTS
BAKI (Berkala Akuntansi dan Keuangan Indonesia), 2019 Additional stock offerings are a determinant of a company's earnings management (Teoh et al., 1998b; Rangan 1998; Shivakumar 2000; Kim and Park 2005; Cohen and Zarowin 2010).
Andreas Vernando, Sumaryanto Sumaryanto
doaj +1 more source
PENGARUH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP MANAJEMEN LABA AKRUAL DAN RIIL [PDF]
, 2016 The purpose of this research is examining the influences of the adoption of IFRS-based accounting standards on both accrual-based and real earnings management.Aaccrual-based earnings management is proxied through discretional expense calculated by ...
FUAD, Fuad, WIJAYANTO, Wahyu Tri
core
Agribusiness, EarlyView.ABSTRACT Agricultural soils offer great potential for carbon sequestration through humus formation. One way to motivate farmers to build up humus is through humus programs. These are still at an early stage of development, poorly explored, and the number of participating farmers is low. Our aim is to explain the heterogeneity of farmers' willingness to
Julia B. Block +2 more
wiley +1 more source
Agribusiness, EarlyView.ABSTRACT This paper explores Swedish consumers' protein preferences by estimating the willingness‐to‐pay (WTP) for minced meat and plant‐based proteins in pasta sauce from an in‐store experiment (n = 206) and an online discrete choice experiment (n = 517). On average, the WTP was highest for minced meat.
Emilia Mattsson +3 more
wiley +1 more source