نتایج جستجو برای: discretionary data

تعداد نتایج: 2411986  

Journal: :Science 1967

Efficient use of assets in agriculture is a goal for policy-makers and farmers. Agricultural input resources are scarce therefore optimum use of inputs in different agricultural operations is important. Mathematical programming technique such as data envelopment analysis (DEA) is a well-known approach for estimation efficiency of agricultural DMUs. In this study, efficiency of kidney bean produ...

2017
Jessica A. Grieger Brittany J. Johnson Thomas P. Wycherley Rebecca K. Golley

Dietary strategies to reduce discretionary choice intake are commonly utilized in practice, but evidence on their relative efficacy is lacking. The aim was to compare the potential impact on nutritional intake of three strategies to reducing discretionary choices intake in the Australian adult (19-90 years) population. Dietary simulation modelling using data from the National Nutrition and Phys...

2016
Ming-Feng Hsu Shiow-Ying Wen

This study investigates the influence of ownership structure and board characteristics on discretionary accruals and real earnings management using the data of A-shares in Chinese Shanghai and Shenzhen Stock Exchange Securities Market from 2002 to 2012. The empirical results show that institutions with high shareholding proportion or great shareholding concentration give managers incentives to ...

2009
Qiang Kang Qiao Liu Rong Qi

Motivated by the findings that the aggregate (discretionary) accruals positively predicts oneyear-ahead firm-level stock returns and that there is a considerable amount of co-movement in firm-level (discretionary) accruals, we decompose firm-level (discretionary) accruals into a market-wide component and a firm-specific component. We document robust evidence that the two orthogonal (discretiona...

Journal: :تحقیقات مالی 0
محمدرضا مهرگان استاد گروه مدیریت صنعتی دانشکدة مدیریت دانشگاه تهران، تهران، ایران حسین صفری دانشیار گروه مدیریت صنعتی دانشکدة مدیریت دانشگاه تهران، تهران، ایران عبدالحسین جعفرزاده کارشناس ارشد مدیریت صنعتی، دانشکدة مدیریت، دانشگاه تهران، تهران، ایران

insurance industry is one of the most influential economic institutions and is considered to support other economic institutions and families. insurance industry has been facing changes that lead it to becoming a competitive industry. therefore, we can say insurance companies that are active in iran insurance industry must constantly monitor performance of their branches and agencies. ongoing p...

2010
Qiang Kang Qiao Liu Rong Qi

We find that the positive relation between aggregate accruals and one-year-ahead market returns documented in Hirshleifer, Hou and Teoh [2009] is driven by discretionary accruals but not normal accruals. The return forecasting power of aggregate discretionary accruals is robust to choices of sample periods, return measurements, estimation methods, business condition and risk premium proxies, an...

2003
Colin Wren

The paper analyses the existence and efficiency of discretionary industrial assistance schemes under asymmetric information between an uninformed government and a uniform distribution of firms with differing productivities. Discretionary assistance allows the government to scrutinise projects in an effort to learn the type, which can reduce the ‘informational rents’ of automatic assistance, whe...

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