Results 61 to 70 of about 378,543 (307)
Analisis Pengaruh Perjanjian Utang, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Manajemen Laba Riil pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia [PDF]
, 2016 Real Earnings Management is the real operating management activities undertaken by manager for a particular purpose. Real earnings management directly affect the cash flows of current and future, also the amount of accrual accounting, making ...
Lieany, L. (Lieany) +1 more
core +2 more sources
Advanced Energy and Sustainability Research, EarlyView.The article attracts researchers, policymakers, and industry leaders in renewable energy, hydrogen, and sustainable development, as it addresses the critical need for clean, efficient energy solutions. By evaluating the technical, environmental, and economic feasibility of integrating wind energy with hydrogen production. The findings offer significant
Mohamed Elnaggar +4 more
wiley +1 more source
Comparing Earnings Management in Germany and the USA [PDF]
, 2011 : This study presents empirical evidence concerning the effect of different accounting standard on earnings management. Prior studies have shown that accounting standards influence earnings management.
Arifin, T., Kusuma, I.W.
core
Review of the Challenges and Prospects in Agrivoltaics
Advanced Energy and Sustainability Research, EarlyView.This articles reviews the recent prospects of agri‐photovoltaics (agri‐PV) across continents. The existing standards and pilot projects to standardize new codes and regulations are discussed. The state‐of‐the‐art agri‐PV scheme's benefits and lackings are presented. Community acceptance and policy barriers are also discussed where prospective solutions
Tanvir M. Mahim +2 more
wiley +1 more source
Supply chain risk in grain trading: Inventories as real options for shipping grain
Agribusiness, EarlyView.Abstract Integrating trading and logistics is an important challenge in commodity trading. Trading and logistics are strategic decisions and are integral to most commodities including grain shipping by rail, in addition to other modes (barges, ocean shipping). There are substantial risks, such as the ordering and placement of rail cars.
William W. Wilson, Jesse Klebe
wiley +1 more source
Studying the Distinct Impact of Abnormal Real Operations and Real Earnings Management on the Subsequent Crash Risk in Stock Prices [PDF]
Journal of Asset Management and Financing, 2019 Objective: According to the prior studies it is posited that after Sarbanes-Oxley Act of 2002 in US and at the same time Iran’s Corporate Governance Regulation, managers shift from accrual earnings management to real earnings management.
Rasoul Baradaran hasanzadeh +1 more
doaj +1 more source
MEKANISME CORPORATE GOVERNANCE DAN MANAJEMEN LABA MELALUI MANIPULASI AKTIVITAS RIIL [PDF]
, 2011 This research aims to examine the effect of the implementation of corporate governance mechanisms to detect earnings management through real activity is through the provision of discounts to temporarily increase sales, overproduction to report lower cost
ARYANI, Winda, RAHARJA, Surya
core
Determining the influence of belonging to a wine protected designation of origin on profitability
Agribusiness, EarlyView.Abstract To guide consumers, wineries need credible attributes about the quality of their wines and its origin. In Spain, protected designations of origin (PDO) guarantee that the wine has been produced in a certain wine region in accordance with specific and officially regulated quality criteria thus providing elements of guarantee to the consumer ...
Jordi Moreno Gené +2 more
wiley +1 more source
The Impact of Board Internationalization on Real Earnings Management: Evidence From China
SAGE Open, 2021 In this article, we examine the impact of board internationalization on real earnings management. Using the annual data of 2,899 Chinese listed non-financial firms with 16,638 firm-year observations over the period from 2008 to 2017 for empirical ...
Badar Nadeem Ashraf, Ningyu Qian
doaj +1 more source
Agribusiness, EarlyView.Abstract The exponential expansion of the global cider market positions it as a viable alternative to traditional choices such as wine and beer. Nevertheless, there exists a paucity of research examining the various factors influencing consumer interest in cider.
Eva Parga Dans +3 more
wiley +1 more source