...Carlos Omar Trejo‐Pech; Richard N. Weldon; Lisa A. House This study examines empirical relationships of earnings, accruals, and cash flows for the U.S. food supply chain sector (i.e., agribusiness) and compares them with results for the complete U.S. market. In addition, we evaluate earnings before...

...Stephen E. Miller A survey of textbooks from agricultural economics and finance reveals agreement among the texts that the lease versus purchase decision should be based on a comparison of the present values of the after‐tax cash flows associated with leasing versus purchasing. However, the texts...