Results 51 to 60 of about 15,820 (264)

CEO Risk Incentives and Real Earnings Management

International Journal of Business and Management, 2016
<p>Previous research shows that companies use option compensation to motivate managers to accept risk (Jensen &amp; Meckling, 1976). Indeed, risk adverse CEOs are likely to accept less risk than that accepted by diversified shareholders (Fama &amp; French, 1992).
FABRIZI, MICHELE, PARBONETTI, ANTONIO
openaire   +4 more sources

Debt Contracting and Real Earnings Management [PDF]

SSRN Electronic Journal, 2011
We examine the relation between firms’ real earnings management decisions and the level of slack in their net worth debt covenants. Using private debt covenant data, we find that the overall level of real earnings management is higher when net worth covenant slack is tighter.
Kim, Bong Hwan, Lisic, Ling Lei, Myers, Linda A, Pevzner, Mikhail   +3 more
openaire   +1 more source

Leading the Pack: Next‐Generation Batteries for Humanoid Robotics

Advanced Science, EarlyView.
Humanoid robots challenge traditional and anticipated energy technologies. Humanoid robot benchmarks of runtimes and energy demands for industry applications inform humanoid robot battery design choices at the cell level, pack level, and system level.
Matthew Bergschneider, Jiaqi Ke, Jin Luo, Laisuo Su, Thomas Campbell, Yue Zhou, Kyeongjae Cho   +6 more
wiley   +1 more source

Adapting to Changing Rainfall and Developing Off‐Farm Employment: Implications for the Adoption of Direct Seeding in Rice Production

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Rice is the main staple food for more than half of the world's population and the income from rice is an essential source for livelihoods of millions of households. We examine whether direct seed in rice production is an adaptation of rice farmers to rainfall changes and farm labor scarcity.
Manh Hung Do
wiley   +1 more source

Relationship between Accounting Comparability and Accrual-based and Real Earnings Management [PDF]

مجله دانش حسابداری, 2019
Objective: Earnings are one of the most important factors influencing economic decisions, so corporate executives may manage the earnings to show stability in improvements and efficiency.
Mohammad Omid Akhgar (Ph.D), Samireh Davoodi   +1 more
doaj   +1 more source

Exploring Differences in Precision Agriculture Adoption: New and Beginning Farmers, and Established Farmers

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This paper compares precision agriculture (PA) adoption between new and beginning farmers (NBFRs) and established farmers using data from a 2021 U.S. Midwest farmer survey. We focus on the human capital of two different groups of farmers in the PA adoption.
Whoi Cho, Oscar Sarasty, Tong Wang
wiley   +1 more source

Do Tax Incentives for Farmland Leases Increase Farm Supply? Evidence From Iowa's Beginning Farmer Tax Credit

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross, Wesley M. Zebrowski, Julia C. D. Valliant   +2 more
wiley   +1 more source

Labeling Quality or Quantity? The Differential Impact of Geographical Indications on Export Performance in Turkish Agri‐Food Products

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study investigates the impact of geographical indication (GI) certification on the export performance of Turkish agri‐food products by analyzing both trade volume and unit value dynamics. Drawing on monthly data from 2000 to 2024 across 22 GI‐certified products, the research employs product‐level regressions, fixed‐effects panel models ...
Ihlas Sovbetov, Muge Burcu Ozdemir
wiley   +1 more source

Unpacking the Farmland Capitalization Effect of Ethanol Establishment

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT We unpack the impact of expansions in ethanol production—as measured by proximity to newly constructed ethanol plants and capacity expansions—on farmland values using land transaction data from Kansas in combination with modern causal inference techniques.
Gabriel S. Sampson, Jisang Yu
wiley   +1 more source

Effect of earnings management on earnings predictability in information signaling perspective

Jurnal Akuntansi, 2018
This research is aimed to examine (1) effect of discretionary and innate accrual on earnings predictability (2) effect of market share and financial health on relationship between real earnings management and earnings predictability.
Alex Johanes Simamora
doaj   +1 more source