Results 61 to 70 of about 13,612,961 (202)

Effects of Outsourced Agricultural Extension Services on the Technical Efficiency and Financial Returns of Soybean Farms in Northern Cameroon

open access: yesAgribusiness, 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

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  

THE INFLUENCE OF SPECIAL ITEMS TO CORE EARNINGS IN EARNINGS MANAGEMENT AT MANUFACTURING COMPANIES LISTED IN JAKARTA STOCK EXCHANGE [PDF]

open access: yes, 2007
This paper examines the classification of items within the income statement as an earnings management tool. Evidence is consistent with managers opportunistically shifting expenses from core expenses (cost of goods sold and selling, general, and ...
Pratama, Fajar Vishnu, Rahmawati,
core  

Managerial Ability, Real Earnings Management, and Earnings Quality [PDF]

open access: yes, 2021
This research aims to examine the effect of managerial ability on real earnings management and earnings quality, and the role of higher ability managers between real earnings management and earnings quality.
Simamora, Alex Johanes
core  

The Influence of Common Language on the Trade of Wheat and Bakery Products

open access: yesAgribusiness, EarlyView.
ABSTRACT This study examines whether sharing a common official language increases the probability that two countries engage in bilateral trade of wheat and bakery products. Using a binary choice framework applied to 54,780 country‐pair observations for 2023, probit and logit models of the extensive margin of trade are estimated, with a focus on whether
Felipe Durães do Nascimento Monteiro Barbosa   +1 more
wiley   +1 more source

ACCRUAL AND REAL EARNINGS MANAGEMENT THROUGH CASH FLOWS OPERATING ACTIVITY TOWARDS MARKET PERFORMANCE

open access: yesJurnal Aplikasi Manajemen, 2018
This research aims to obtain empirical evidence regarding the influence of accrual earnings management and real earnings management through cash flow operating activities towards market performance.
Patricia Vintya Christi Hartono   +2 more
doaj   +1 more source

Economic Impact of Sustainability in Wine Sector: A Systematic Literature Review

open access: yesAgribusiness, EarlyView.
ABSTRACT Sustainability has become a key issue in the wine sector, raising questions about its compatibility with firms' economic performance. Despite growing attention to environmental and social practices, evidence on their economic implications remains fragmented.
Valentina Di Chiara   +2 more
wiley   +1 more source

Food Security Strategy, Macroeconomic Dynamics and Food Import Sensitivity in Qatar

open access: yesAgribusiness, EarlyView.
ABSTRACT Qatar has limited agricultural land and water resources and therefore remains highly dependent on food imports. This structural dependency makes Qatar vulnerable to external shocks such as the recent Gulf crisis, threatening food security and disrupting global supply chains. In response to previous shocks, Qatar started implementing a National
Hansini Ranjan   +5 more
wiley   +1 more source

Earnings Management: case analysis

open access: yes, 2022
reservedstudio delle pratiche di earnings management mediante un approccio literatute review e un’analisi ...
NONNATO, ENRICO
core  

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

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