Results 81 to 90 of about 15,820 (264)

TITIK KRITIS MANAJEMEN LABA PADA PERUBAHAN TAHAP LIFE CYCLE PERUSAHAAN: ANALISIS MANAJEMEN LABA RIIL DAN MANAJEMEN LABA AKRUAL

Jurnal Akuntansi dan Keuangan Indonesia, 2011
The objective of this study is to examine whether earnings management choices is different in changes of corporate life cycles (growth to mature and mature to stagnant). This earnings management behavior differences were shown by real earnings management
Sri Hastuti
doaj   +1 more source

Is There a Market for Organic Milk in Serbia? Insights From Integrated Choice and Latent Variable Model

Agribusiness, EarlyView.
ABSTRACT Past growth in the global organic market has been concentrated in high‐income countries, while in middle‐income countries such as Serbia the organic market remains nascent and characterized by a sparse assortment of organic products, high retail premia and limited evidence on consumer preferences and their drivers.
Milan Tatic, Sanja Dzever, Bojan Matkovski, Danilo Djokic   +3 more
wiley   +1 more source

FACTORS AFFECTING REAL EARNINGS MANAGEMENT

Emerging Markets : Business and Management Studies Journal, 2020
The purpose of this research is to identify the influence of earnings change, debt/equity ratio, liquidity effect, growth effect, size effect, asset sale level, return on asset, market to book ratio, and board size to real earnings management. The other purpose of this research was to compare with the results of the previous research.
openaire   +2 more sources

The Impact of Leverage on Real Earnings Management

Procedia Economics and Finance, 2013
AbstractThe primary aim of this study is to examine the association between leverage and Real Earnings Management (REM) activities. It analyses how leverage is able to reduce earnings management (EM). This study uses Abnormal Cash Flow from Operation, Abnormal Production Cost and Abnormal Discretionary Expenses model by Roychowdhury, 2006, as a proxy ...
Zamri, Norhayati, Rahman, Rahayu Abdul, Isa, Noor Saatila Mohd   +2 more
openaire   +1 more source

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

Agribusiness, 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, Doria A. Medondjeu, Dorothy E. Fon, Stefan Sieber   +3 more
wiley   +1 more source

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

Agribusiness, 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, Dragan Miljkovic   +1 more
wiley   +1 more source

Integrating Reinforcement Learning With Explainable Artificial Intelligence for Real‐Time Clinical Decision Support in Dynamic Healthcare Environments

Advanced Intelligent Systems, EarlyView.
A hybrid Reinforcement Learning–Explainable AI framework integrates SHAP and LIME explanations directly into a Deep Q‐Network inference loop for real‐time ICU decision support. Trained on 18 142 mechanically ventilated stays from the eICU database, the system attains 93.0% decision accuracy, 20% fewer errors than RL alone, and a 91% clinician trust ...
Jannatul Ferdaus Disha, MD Faiaz Zaman Dehan, Kazi Md. Tanvir Anzum   +2 more
wiley   +1 more source

Vernacular Futurism: How Persian Language Users Imagine AI

AI &Innovation, EarlyView.
ABSTRACT Public discourse about artificial intelligence increasingly unfolds through compressed forecasts, moral warnings, and everyday speculation circulating at platform speed. This study examines how Persian language users on X construct and contest AI futures, analyzing a corpus of 4741 posts collected between January 2023 and December 2025, with ...
Arthur Asa Berger, Ehsan Shahghasemi
wiley   +1 more source

How cold is too cold? A theoretical analysis of the optimal trigger for index insurance for frost damage to crops

American Journal of Agricultural Economics, EarlyView.
Abstract Crop insurance is undoubtedly an extremely valuable element in protecting agricultural businesses, but in many cases standard indemnity‐based products have had very low uptake due to high transaction costs elevating premiums to unaffordable levels.
Amogh Prakasha Kumar, Laura Meriluoto, Richard Watt   +2 more
wiley   +1 more source

BOARD CHARACTERISTICS AND REAL EARNINGS MANAGEMENT AMONG LISTED NON-FINANCIAL FIRMS IN NIGERIA

Malete Journal of Accounting and Finance, 2022
High expectations for earnings are put on companies, yet earnings management distorts how well those companies perform. Hence, this study examined the impact of board characteristics on real earnings management among listed non-financial companies in ...
Abdulraheem Olayiwola KADIRI
doaj