Results 81 to 90 of about 17,384 (307)

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

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

A Comparison of the Weighted-Average Cost of Capital and Equity-Residual Approaches to Valuation

, 2017
This technical note compares two methods of treating debt usage in discounted-cash-flow valuation of investment projects or companies. The note demonstrates that the approach using weighted average cost of capital (WACC) and the approach using equity ...
Robert S. Harris
core   +1 more source

The moderating role of audit quality in the relationship between ESG practices and the cost of capital: Evidence from the United Kingdom

Borsa Istanbul Review
This study investigates the impact of environmental, social, and governance (ESG) performance on the cost of capital, using a sample of 406 non-financial companies in the United Kingdom from 2014 to 2023. We examined how ESG performance and audit quality
Saddam A. Hazaea, Chun Cai, Saleh F.A. Khatib, Mohammed Hael   +3 more
doaj   +1 more source

Climate Change Mitigation in the Dairy Sector: Uncovering Heterogeneity Through Eco‐Efficiency Clubs

Agribusiness, EarlyView.
ABSTRACT Combining climate change goals with economic targets is crucial for the dairy sector, which is a significant contributor to agricultural greenhouse gas (GHG) emissions worldwide. In this paper, we assess economic and climate change implications of dairy production with panel data of Irish dairy farms from 2013 to 2021.
Doris Läpple, Christian Stetter, Cathal Buckley   +2 more
wiley   +1 more source

Access to Finance and Innovation in the Canadian Food Processing

Agribusiness, EarlyView.
ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley   +1 more source

U.S. Consumer Preferences for Cage‐Free Eggs and Hen Housing Policies

Agribusiness, EarlyView.
ABSTRACT Farm animal welfare (FAW) continues to be a divisive issue in the egg industry. In the United States, 10 states and most major retailers have implemented policies or voluntary pledges to transition to 100% cage‐free egg sales. We use best‐worst scaling and discrete choice experiments to evaluate U.S.
Vincenzina Caputo, Aaron J. Staples, Jayson L. Lusk, Glynn T. Tonsor   +3 more
wiley   +1 more source

Determinants of Weighted Average Cost of Companies Using Non-Financial Reporting Initiatives in Pakistan

SAGE Open
In recent years, the global business landscpae has witnessed a paradigm shift toward sustainable and responsible corporate practices. This transition has been particulalrly pronounced in the energy sector where companies are increasingly recongzing the ...
Danial Zahid Shafique, Muhammad Asif, Arif Hussain, Muhammad Khan, Khusniddin Fakhriddinovich Uktamov, Mamdouh Abdulaziz Saleh Al-Faryan   +5 more
doaj   +1 more source

Assessing Haitian Consumers' Willingness to Pay a Premium for Aflatoxin‐Compliant Peanut Butter in the Informal Market

Agribusiness, EarlyView.
ABSTRACT Market‐based solutions are increasingly tested to address aflatoxin issues in peanuts in developing countries. Although previous studies have found that Haitian grocery store shoppers are willing to pay a 21% premium for peanut butter with levels of aflatoxin that meet international standards, no information is available for the much larger ...
Phendy Jacques, Stevens Azima, Maurice Doyon   +2 more
wiley   +1 more source

GENERALIZATION OF THE MODIGLIANI-MILLER THEORY: MYTH AND REALITY

Финансы: теория и практика, 2017
Starting from the contribution made by the Nobel laureates Merton Miller and Franco Modigliani, the issue of interdependences among the capital structure,the cost of capital and firm value and their implementation in the financial models for practical ...
R. G. Ibragimov, G. A. Panferov
doaj   +1 more source

Determinants of Knowledge and Usage of Generative Artificial Intelligence in Agricultural Extension: Evidence From Tennessee Extension Personnel

Agribusiness, EarlyView.
ABSTRACT This paper examines the determinants of generative AI (GenAI) knowledge and usage among agricultural extension professionals. Drawing on survey data from agricultural extension personnel in Tennessee, we employ regression analyses and latent Dirichlet allocation (LDA) for topic modeling of open‐ended responses to study the knowledge and usage ...
Abdelaziz Lawani, Jason de Koff, James Muriuki, Anna‐Liisa Ihuhwa   +3 more
wiley   +1 more source