Results 81 to 90 of about 385,078 (352)
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
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 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
Manajemen Laba Akrual dan Riil Sebelum dan Setelah Adopsi Wajib Ifrs di Uni Eropa [PDF]
, 2013 This study aims to provide empirical evidence on earnings management practices in the Europe Union in three years before and after the mandatory IFRS adoption.
Senjani, Y. P. (Yayu)
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Does Contract Farming Improve Diet Quality? The Case of Senegalese Smallholders
Agribusiness, EarlyView.ABSTRACT The institution of contract farming has gained prominence in most developing countries owing to its numerous benefits. While several studies have already highlighted the welfare benefits of contract farming, very few have investigated the effects on diet quality, despite poor quality diets being a serious challenge in most parts of the ...
Francis E. Ndip, Takeshi Sakurai
wiley +1 more source
Jurnal 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
How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency
Agribusiness, EarlyView.ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan +3 more
wiley +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
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Agribusiness, EarlyView.ABSTRACT Contract farming is a viable strategy agribusinesses rely on to strengthen coordination across actors in the value chain. However, low contract compliance remains a significant setback to agribusinesses' contract performance in low‐ and middle‐income country context.
Umar Shehu Umar +2 more
wiley +1 more source
INTERRELATIONSHIP BETWEEN EARNINGS MANAGEMENT AND CORPORATE SOCIAL RESPONSIBILITY REPORTING Research on Indonesian Listed Companies in BEI for 2012-2013 [PDF]
, 2015 This research aims to examine the interrelationship between earnings management (EM) and corporate social responsibility reporting (CSR). This research uses GRI G3.1 Indeces to measure CSR while earnings management is measured with real activities ...
FAISAL , Faisal, PRASETYA, Alif Rishal
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