Results 71 to 80 of about 385,078 (352)
Analisis Pengaruh Proporsi Dewan Komisaris Independen Dan Chief Financial Officer Wanita Terhadap Real Earnings Management Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2010-2011 [PDF]
, 2015 This study was conducted to provide empirical evidence of the influence of the proportion of independent board and women CFO towards real earnings management as measured by cash flow operations, production costs, and discretionary expenses.
Fransisca, A. (Angelinda) +1 more
core +2 more sources
Economic Viability of Photovoltaic Systems Providing Frequency Containment Reserve
Advanced Energy and Sustainability Research, EarlyView.This article investigates the feasibility of photovoltaic (PV) systems providing frequency containment reserve (FCR) in the Netherlands. The economic analysis demonstrates that a PV plant can profitably participate in FCR without battery storage by maintaining an active power reserve.
Emil Petkovski +3 more
wiley +1 more source
Jurnal Ilmiah Akuntansi dan Bisnis, 2014 Real earnings management is one of important issue in earnings management activity. This study was to examine the influence of real earnings management on firm’s value through dividend payout ratio (DPR) as intervening variable.
Putu Sinta Ayu Diasari +1 more
doaj
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
Journal of Accounting and Finance in Emerging Economies, 2022 Purpose: This study investigates the value relevance of financial information i.e., earnings (EPS), the book value of equity (BVE), and cash flow from operations (CFO). The study further investigates the influence of real EPS management (REM) on
Aboubakar Mirza, Javaria Abbas
doaj +1 more source
Investigating the nonlinear relationship between debt structure and real and accrual-based earnings management [PDF]
, 2022 farzin rezaei +2 more
openalex +1 more source
Agribusiness, EarlyView.Abstract The vegetable market experiences significant price fluctuations due to the complex interplay of trend, cyclical, seasonal, and irregular factors. This study takes Korean green onions as an example and employs the Christiano–Fitzgerald filter and the CensusX‐13 seasonal adjustment methods to decompose its price into four components: trend ...
Yiyang Qiao, Byeong‐il Ahn
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
Swedish farmers' approval of nudges
Agribusiness, EarlyView.Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen +2 more
wiley +1 more source
Agribusiness, EarlyView.Abstract This study examines producer participation choices considering a variety of potential benefits linked to state‐sponsored marketing programs, using a real choice dataset of farmers in Missouri. Multinomial logit models are employed to predict determinants of farmer enrollment in three tiers of the Missouri Grown local food marketing program ...
Lan Tran, Ye Su, Laura McCann
wiley +1 more source