Results 101 to 110 of about 462,487 (346)

Is there any interaction between real earnings management and accrual-based earnings management?

open access: yesJurnal Akuntansi dan Auditing Indonesia, 2021
This research aims to investigate whether firms employ real earnings management (REM) and accrual-based earnings management (AEM) as substitutes for each other when managing earnings to meet earnings benchmarks.
Vogy Gautama Buanaputra
doaj   +2 more sources

Stock Market Information and REIT Earnings Management [PDF]

open access: yes
This paper investigates the interaction between stock price movement and REIT earnings management. We examine whether information generated from stock trading influences managers' incentives to engage in earnings management.
Brent Ambrose, Xun Bian
core  

Audit Committee Chair Characteristics, Capital Structure, And Real Earnings Management

open access: yes, 2018
My dissertation consists of two essays. The first part of my dissertation empirically examines the relationship between female audit committee chair characteristics and real earnings management using different proxies of real earnings management.
Thiruvadi, Shiyaamsundar
core   +1 more source

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

open access: yesAgribusiness, 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   +2 more
wiley   +1 more source

Testing the Marketing Performance of German Wheat Farmers

open access: yesAgribusiness, 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

Is Youth's Engagement in Agribusiness an Opportunity or a Necessity? A Closer Look at the Situation in South Kivu, Eastern Democratic Republic of the Congo

open access: yesAgribusiness, 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

Product Market Competition, Information and Earnings Management [PDF]

open access: yes
: We study the effect of product market competition on the incentives to engage in earnings manipulation and we find that they crucially depend on the level of visibility of firm real activity in the marketplace.
JUAN SANTALO, GAREN MARKARIAN
core  

Swedish Consumers' Willingness‐to‐Pay for Plant‐Based Proteins in Pasta Sauce: Preferences and Policy Scenarios

open access: yesAgribusiness, 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

FACTORS AFFECTING REAL EARNINGS MANAGEMENT

open access: yesEmerging Markets : Business and Management Studies Journal, 2020
The purpose of this research is to identify the influence of earnings change, debt/equity ratio, liquidity effect, growth effect, size effect, asset sale level, return on asset, market to book ratio, and board size to real earnings management. The other purpose of this research was to compare with the results of the previous research.
openaire   +2 more sources

Gerenciamento de resultados por decisões operacionais no mercado brasileiro de capitais [PDF]

open access: yes, 2013
Tese (doutorado) - Universidade Federal de Santa Catarina, Centro Sócio-Econômico, Programa de Pós-Graduação em Administração, Florianópolis, 2013.Esta tese analisa o gerenciamento por decisões operacionais no mercado brasileiro de capitais, uma forma de
Cupertino, César Medeiros
core  

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