Results 41 to 50 of about 58,925 (299)
Jurnal ProaksiMain Purpose - The objective of this study is to analyze the effect of Income Smoothing on Tax Aggressiveness with Corporate Governance as a moderating variable. Method - This study uses a quantitative approach.
Servina Nadya Serli +2 more
doaj +1 more source
Markets Mitigate Land‐Use Competition From Energy Crops and Increase Farm Revenues
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Meeting the US Sustainable Aviation Fuel Grand Challenge target of 35 billion gal annually by 2050 will require an estimated 380 million–700 million dry tons of agricultural biomass feedstock. This study evaluates the implications of large‐scale biomass production for land use, crop production, and market outcomes under mature market ...
Daniel G. De La Torre Ugarte +2 more
wiley +1 more source
Comparative Analysis of Holt-Winters Algorithms on the Oracle Machine Learning Platform
Proceedings of the International Conference on Applied Innovations in ITThe Oracle Cloud Machine Learning toolkit was used in the work to study time series forecasting methods. The choice of tools was dictated by conducting research at the State Tax University (Irpin) for further use of the results in the work of regional ...
Oleksandr Redych, Ruslan Boichuk
doaj +1 more source
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013 This paper deals with the accounting patterns of German car dealerships in the period from 2006 to 2010. In connection with the brokerage of passenger car leases the car dealers and lessors agree on hedging the residual values of the lease car returns ...
Hans Guenther Barth
doaj +1 more source
Sustainable Productivity Growth in Agriculture: The Role of Shifts in R&D Investments and Technology
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The objective of the paper is to evaluate the long‐term prospects of sustainable productivity growth linked to plausible assumptions on public agricultural R&D investments as the key productivity driver. Second, it investigates the role of changing R&D focus from yield maximization to input saving technologies (fertilizers and pesticides). The
Zuzana Smeets Křístková +4 more
wiley +1 more source
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
Gadjah Mada International Journal of Business, 2005 This study examines the variation in earnings-price ratios across Japanese and U.S. firms. The earnings-price ratio is one of the indicators often used by investors to determine their trading strategy.
Indra Wijaya Kusuma
doaj +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra +3 more
wiley +1 more source
Loss Reserve Error in the Brazilian Insurance Market: empirical evidence of the response to economic and tax regulations [PDF]
Revista Brasileira de Gestão De Negócios, 2018 Purpose – This study aims to investigate whether insurance companies operating in the property and casualty lines manage their loss reserves in order to avoid further regulatory scrutiny and/or to reduce income tax values. Design/methodology/approach
Rodrigo da Silva Santos Curvello +2 more
doaj +1 more source