Results 121 to 130 of about 462,487 (346)
, 2012 計畫編號：NSC100-2410-H032-019 研究期間：20110801~20120731 研究經費：198,000實質盈餘管理、應計基礎盈餘管理與私募股權發行公司之長期績效 近年來私募股權市場在全球發展迅速，甚至超越公開發行市場，成為企業重要的融資管 道。許多有關私募發行的研究發現，具有高度資訊不對稱或財務狀況較差的公司會傾向利用 私募方式籌集資金，同時這些公司也較可能有盈餘管理的動機。雖然盈餘管理可暫時提高財 報的盈餘數字，吸引投資人對公司價值有較樂觀的評價，一旦企業無法持續利用會計裁決權 ...
湯惠雯
core
Agribusiness, EarlyView.ABSTRACT In the agricultural landscape of most developing countries, the last decade has witnessed the expansion of outsourced agricultural extension services. Private firms and nongovernmental organizations focused on delivering agricultural extension and advisory services to farmers have emerged.
Boris D. Soh Wenda +3 more
wiley +1 more source
THE EFFECTIVENESS OF CORPORATE GOVERNANCE AND EXTERNAL AUDIT ON CONSTRAINING EARNINGS MANAGEMENT PRACTICE IN THE UK [PDF]
, 2010 Agency theory predicts that corporate governance and external audit enhance the convergence of interests between shareholders and managers. The primary objective of this thesis is to investigate the effect of corporate governance and external audit on ...
HABBASH, MURYA
core
American Journal of Agricultural Economics, EarlyView.Abstract Crop insurance is undoubtedly an extremely valuable element in protecting agricultural businesses, but in many cases standard indemnity‐based products have had very low uptake due to high transaction costs elevating premiums to unaffordable levels.
Amogh Prakasha Kumar +2 more
wiley +1 more source
The Impact of Leverage on Real Earnings Management
Procedia Economics and Finance, 2013 AbstractThe primary aim of this study is to examine the association between leverage and Real Earnings Management (REM) activities. It analyses how leverage is able to reduce earnings management (EM). This study uses Abnormal Cash Flow from Operation, Abnormal Production Cost and Abnormal Discretionary Expenses model by Roychowdhury, 2006, as a proxy ...
Zamri, Norhayati +2 more
openaire +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin +5 more
wiley +1 more source
Pilot-CEOs and Real Earnings Management
, 2020 The purpose of this study is to examine the relationship between a CEO’s personal risk preferences and real earnings management. Using the possession of a pilot’s license as a proxy for a CEO’s preference to bear a higher level of risk (Pilot-CEOs), I ...
Alyakoob, Ali
core
Institutional ownership stability and real earnings management
, 2016 We examine the relationship between institutional ownership stability and real earnings management. Our findings indicate that firms held by more stable institutional owners experience lower real activities manipulation by limiting overproduction.
Jory, Surendranath +2 more
core +1 more source
Food insecurity and unemployment among immigrants in the United States
American Journal of Agricultural Economics, EarlyView.Abstract Immigrants can be more vulnerable to economic downturns and, during periods of economic hardship, more likely to experience food insecurity compared to natives. This study examines the differential effect of the unemployment rate on the probability of being food insecure among diverse groups of immigrant households relative to natives in the ...
Siwen Zhou +3 more
wiley +1 more source
Stable Shareholdings, the Decision Horizon Problem, and Patterns of Earnings Management [PDF]
Prior studies argue that stable shareholders do not encourage firm managers to manage their earnings to achieve short-term earnings goals. They also state that firm managers with stable shareholders have an incentive to report smooth earnings to maintain
Takuya Iwasaki, Akinobu Shuto
core