...). PRs and PPs embody technological improvement and are influenced by commodity and input market supply and demand forces. TFP allows us to include the remainder of technological change. United States of America Impulse response functions Structural breaks in time-series trends Error...

... United States of America 2013 Farm Bill Agricultural risk coverage Supplemental coverage option Revenue loss coverage Crop revenue simulation Agricultural yield risk With Farm Bill negotiations currently underway (as of the writing of this manuscript), issues surrounding agricultural risk...

.... Mishra can be contacted at: amishra@agcenter.lsu.edu © Emerald Group Publishing Limited 2012 Du Pont analysis Profit margin Asset turnover Asset‐to‐equity Agriculture United States of America Profit The US agricultural sector is typified by two characteristics: chronic low...

... (GAAP) Accounting Principles Board Opinion 16 Agriculture Accounting United States of America The question of collection of financial data under the Agricultural Resource Management Survey (ARMS) points to several primary conflicts in data collection for policy purposes. The policy goals...

... the ARMS could be improved to expand the quality and usefulness of its output for both professionals and agricultural producers. © Emerald Group Publishing Limited 2012 Survey sample frame Delphi method Accrual accounting Accounting Agriculture Farms United States of America...

... Cost of production data Nonresponse bias Pseudo panels Agriculture United States of America Farms Researchers from the Land Grant University System and the Economic Research Service have relied on financial information from the Agricultural Resource Management Survey (ARMS) to evaluate...

... flows Farm sector Equity reconciliation Cash reconciliation Retained earnings Valuation equity Agriculture United States of America Farms A comprehensive financial information system includes not only a balance sheet at the start and end of an accounting period and an income statement...

... increased from roughly 1.5 to over 17.3 percent of net farm income over the 2001‐2010 time frame. ARMS Multiple entity farms Super farms United States of America Resource management Farms Understanding complex farming organizations is increasingly important in the USA given the rapid...

... for the purpose of evaluating the financial impacts on farmer participants. United States of America Agriculture Farms Government policy Loans Microeconomics State‐funded loans Credit constraint Farm productivity Real estate investment Switching regressions Glenn Pederson can be contacted...

... that might have on survey responses. © Emerald Group Publishing Limited 2012 United States of America Agriculture Land Prices Agricultural land Farmland Land value Farmland values are a useful way to track the overall financial strength of the agricultural sector. According...

... be valuable to market-based agricultural land retention programs at the urban fringe. By linking speculative behavior, land demand and existence of a hoarding behavior under some conditions, this paper adds value and originality to the literature. Keywords: Farms, Land, Financial risk, United States...

... Octavio A. Ramirez can be contacted at: oramirez@uga.edu © Emerald Group Publishing Limited 2012 United States of America Agriculture Subsidies Agricultural subsidies Crop insurance premiums Risk Management Agency Loss‐cost procedures S=scenario IMAD=MAD of the insurer's...

.../value The paper demonstrates how to extract more information from available data when setting crop insurance premiums, which allows the government to more closely tailor premiums to the farm than do current approaches. © Emerald Group Publishing Limited 2012 United States of America...

... or multiplicative. Both cases correspond to usual forms used in literature (Ramaswami and Roe, 2004). Geoffroy Enjolras can be contacted at: geoffroy.enjolras@univ‐amu.fr © Emerald Group Publishing Limited 2012 United States of America Agriculture Crops Insurance Risk management Catastrophes...

... size and farm performance which helps provide the framework to begin developing a systematic classification of farms for use in strategic farm planning and guide future government policies, federal farm programs, and environmental regulations. United States of America Farms Agriculture...

... D. Kropp can be contacted at: jkropp@clemson.edu © Emerald Group Publishing Limited 2011 United States of America Agricultural finance Subsidies Beginning farmers Creditworthiness Decoupled payments Liquidity Repayment capacity Farmers face various challenges...

... of the agricultural loan market that is underserved due to its relatively high financial risk. © Emerald Group Publishing Limited 2011 United States of America Loans Commercial banks Guaranteed operating loan Interest assistance Triple hurdle model Selection Section 5313 of the Farm Security...

... hires have little competence in foreign languages, an indication that the emphasis by the universities on foreign languages is at an appropriate level according to the respondents. United States of America Undergraduates Curricula Agricultural finance Skills training Skill gap analysis Ag...

... describes and analyzes farm financial accounting system use and preferences by type. Christopher A. Wolf can be contacted at: wolfch@msu.edu © Emerald Group Publishing Limited 2011 Accounting systems Financial management United States of America Farms Consumer behaviour Records management...

... percent protein content [9] . United States of America Agriculture Wheat Time‐varying hedge ratios GARCH‐DCC Commodity types Linked markets Hedging allows agricultural market participants to offset unfavorable cash price movements with favorable futures contract price movements to reduce...