Results 71 to 80 of about 462,487 (346)

Correcting Apparent Priming Bias Unveils Fertilizer Nitrogen‐Risk Archetypes of Surplus and Depletion Across Asian Rice Systems

Advanced Science, EarlyView.
Correcting the apparent priming effect resolves systematic biases in Asian rice fertilizer nitrogen accounting. Net soil retention drops below 7%, while 48% of fertilizer escapes, inflicting US$98.53 billion in annual reactive‐nitrogen damages. High‐resolution mapping uncovers N‐risk archetypes across 42% of the rice area, delivering a spatially ...
Xiuyun Liu, Siyuan Cai, Longlong Xia, Jagdish K. Ladha, Xiaoyuan Yan, Xu Zhao   +5 more
wiley   +1 more source

The effects of religiosity on earnings management under obedience pressure

Journal of Economics, Business & Accountancy Ventura, 2019
This paper examined the effect of obedience pressure on real earnings management. It also also investigated whether the relationship between obedience pressure and real earnings management is moderated by individual’s religiosity level. Religiosity is an
Mahmudi, Supriyadi
doaj   +1 more source

Leverage and Real Earning Management

Ekspektra : Jurnal Bisnis dan Manajemen, 2019
Every firms needs capital in carrying out its business activities, this is very related to the firm's funding decisions. This funding decision raises leverage if the firms in its operations uses a source of funds that creates a fixed burden, namely debt, with the expectation of additional benefits in the form of tax savings greater than the fixed costs
openaire   +3 more sources

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

IFRS adoption and real earnings management in Bangladesh: The role of board characteristics

Cogent Business & Management, 2022
The adoption of the international financial reporting standard (IFRS) has become an important research topic and received considerable attention from many empirical researchers worldwide.
Dr Mohammad Tariq Hasan, Md. Kaium Hossain, Mohammad Sarwar Rekabder, Mohammad Shahansha Molla, Abu Sadat Muhammad Ashif   +4 more
semanticscholar   +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

Impacts of financial distress on real and accrual earnings management

Jurnal Akuntansi, 2018
This research investigates the impact of financial distress on the magnitude of different earnings management approaches, namely real earnings management and accruals earnings management. This research utilizes a total of 2002 firm-year observations from
Danella Rachel Muljono, Kim Sung Suk
doaj   +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

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

The impacts of audit committee expertise on real earnings management: Evidence from Hong Kong

Cogent Business & Management, 2022
This study examines the impacts of seven types of audit committee expertise (accounting academic, auditing, finance academic, CEO or finance director, other finance, industry and legal expertise) on real earnings management.
Kwok Yip Cheung, Chi Veng Chung
semanticscholar   +1 more source