Timely and informed decision-making is essential for the successful execution of construction projects, where delays and cost overruns frequently pose significant risks. Earned value analysis (EVA) provides a robust, integrated framework that combine...
Management of nonurban road network maintenance is a complex management process that requires the inclusion of many technical, economic, and other characteristics of the problem, as well as the continuous application of new knowledge and approaches,...
This research empirically investigates how the adoption of restricted stock units (RSUs) affects earnings per share (EPS) and operating profit, focusing on variations across industries. RSUs have emerged as a strategic compensation tool for promoting...
The cost, time and scope of a construction project are key parameters for its success. Thus, predicting these indices is indispensable. Correct and accurate prediction of cost throughout the progress of a project gives project managers the chance to...
During a construction project life cycle, project costs and time estimations contribute greatly to baseline scheduling. Besides, schedule risk analysis and project control are also influenced by the above factors. Although many papers have offered es...
Construction projects are complexity, multidisciplinary, have thousands of activities and details, and involve many participants. This intricate and fragmented nature of construction projects coupled with tight budgets and limited resources makes the...
Although many project portfolio management tools have been developed, little has been found capable of evaluating and managing project quality, cost, and schedule simultaneously. Limited cross-project references also limit lessons learned in the cont...
A project model is presented that weaves together ideas from earned value project management and systems dynamics. It is able to adjust to increasingly unhealthy actual project behaviors in ways that preserve the signature pattern of the staffing his...
Construction projects are struggling to reach satisfactory performance in a context full of various and many risks. Despite the long-lasting study of performance in construction no universal approaches have emerged from numerous proposals. A mainstre...
Completing a project on time and on budget are essential factors for the success of any project. One technique that allows predicting the final cost of a project is earned value management (EVM). In this technique, different mathematical methods for...
In this study, we utilize a unique quarterly dataset of non-GAAP earnings to re-examine the “informational” role of non-GAAP earnings from the perspective of value relevance and earnings predictability in the post-Reg G period. We find th...
Although financial statements are extremely important to investors in decision-making processes, their reliability can be affected by earnings management (EM) practices, which involve manipulating financial reports in order to achieve managerial bene...
This paper leverages Google Trends search volume data from 2004 to 2008 as a proxy for investor information demand. The analysis documents that greater search activity prior to earnings announcements is positively associated with future market reacti...
This study examines how institutional investors allocate trading across the earnings announcement cycle and whether industry trading concentration strengthens that activity. The analysis is motivated by two complementary ideas: public disclosures can...
Previous research has found that, when firms engage in environmental sustainability practices, they tend to give a consistent signal to external stakeholders by acting in a more responsible, transparent, and ethical manner, and these firms tend to ex...
New approaches to improve organisational performance in firms are evolving in this data-driven age. However, there is lack of studies in examining the relationship between revenue, net profit, cash flow per share, and earnings per share. The energy s...
Using a standard partial adjustment model and US firms, we study the relationship between managers’ failure to achieve target labor productivity and their tendency to manage earnings. To overcome the endogeneity problem, we employ an instrument...
Corporate social responsibility in the banking industry has an impact on the environment and society. Research was conducted on the impacts of environmental social responsibility disclosure on future income response coefficients of The Association of...
Marine data assets are increasingly recognized as important drivers of value creation in the blue economy, yet their valuation remains challenging due to difficulties in isolating data-related earnings in capital-intensive maritime enterprises. This...
A corporate socially responsible-focused approach adds value to a firm in the form of financial benefits in addition to improving its corporate image. To meet the demands of various stakeholders, including consumers, employees, and shareholders, and...
This study empirically analyzes the relationship between corporate sustainable management (CSM) and audit report lag. From the perspective of the agency theory that information asymmetry is resolved through CSM, audit report lag was predicted to decr...
Mauritius, as a Small Island Developing State (SIDS), depends heavily on tourism and is therefore exposed to external shocks; this study examines how the sector’s performance and value capture evolved from 2010 to 2025, with particular attentio...
The Earnings Response Coefficient (ERC) has emerged as a pivotal topic in academic literature and financial practice, elucidating the critical relationship between corporate earnings information and market response, which directly impacts corporate p...
The comprehensive income statement was adopted as the standard type of financial statement in 2011, and other comprehensive income (OCI) was included in the text of the financial statements. While OCI (unrealized income) is less sustainable than net...
To promote corporate social responsibility (CSR) in emerging markets such as South Korea to the level of developed nations, support from capital market investors is necessary. That is, CSR activities expand if capital market investors actively invest...
The purpose of this study was to examine the determinants of cash distribution options by critically considering the effects of earnings, dividends, firm size, and economic value added. The distribution of cash dividends to shareholders serves as a b...
This study examines whether relevant accounting ratios influence the stock prices of high-technology service enterprises in five countries, namely, the United States, Japan, China, the United Kingdom, and France. Subsequently, this study determines t...
Proper planning and management of construction projects have long been regarded as a necessity. The ability to make sound decisions and solve problems using appropriate performance reports related to the project implementation process are the two mos...
Valuation methodologies vary across industries because firms differ in capital intensity, asset life, earnings stability, and exposure to risk. This study examines the valuation approaches used by South African equity analysts across the diversified...
This study recognizes education as an investment and estimates the private rates of return to upper secondary education in Greece, overall, by type (general or vocational) and by gender. Earnings data were collected through primary research using str...
This study examines how inventory management influences accrual-based earnings management in emerging markets. Specifically, it analyzes the effect of three inventory performance indicators—Inventory Turnover Ratio (ITR), Inventory Service Leve...
Operating structure, not financing, is the main determinant of profitability in small firms. This study reaches that conclusion by comparing, in the same model and on the same scale, two explanations offered for why some small firms earn more than ot...
This study explores the evolution of price-to-book (P/B) ratios among European banks from 2005 to 2020, a period where most banks in different countries had a P/B ratio below 1. By dissecting banks’ accounting equity into investor contributions...
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The importance of heeding the environmental sustainability commitment call cannot be underestimated. Laggards in terms of environmental sustainability commitment are likely to face fines and penalties as talks to tighten environmental legislation are...
The lack of integrated project control techniques covering both qualitative and quantitative indices is one of the most important reasons leading to unfinished projects under predetermined schedules and expected budgets. Two modern techniques propose...
The main objective of the paper is to assess the relationship between firms’ financial resilience and firms’ strategic sustainable development vulnerabilities, in the context of implications of the COVID-19 pandemic on firms’ busine...
Zipf’s law is well known in linguistics: the frequency of a word is inversely proportional to its rank. This is a special case of a more general power law, a common phenomenon in many kinds of real-world statistical data. Here, it is shown that...
(1) Background: This paper aims to investigate whether the derivatives usage by the banking sector in the European Union has impacted its market valuation in the aftermath of the financial crisis. (2) Methods: Our analysis takes 120 European financia...
This study examines the impact of corporate sustainability (CS) on stock market returns for FTSE 350 companies over the period 2006–2012. We find that an investment strategy that bought shares in companies with balanced financial, social, and environ...
This paper proposes a methodology for calculating the cost of equity for unlisted agricultural companies in Poland. An analysis of a fixed effects panel model was conducted on a sample of 79 agricultural enterprises from the Farm Accountancy Data Net...
The article examines the persistent stability of the weighted average cost of capital (WACC) disclosed by German DAX40 companies despite substantial declines in risk-free interest rates between 2004 and 2021. While theory suggests that WACC should re...
This paper presents a systematic and sustainable approach to nonurban road network maintenance management based on the integration of multicriteria decision-making methods and methods of monitoring and control in the service of planning, implementati...
Although there have been many studies on the degree of overfertilization, there are few systematic comparative analyses on the degree of overfertilization of three major grain crops (wheat, rice, and maize) over a long time span in recent years. Wher...
The purpose of this article is to examine the academic literature about the function, structure, calculation, and weaknesses of economic value added (EVA). EVA has been used as a measure of economic profit and captures the inadequacies of using tradi...
Construction projects generate large volumes of schedule and cost data throughout their lifecycle, requiring systematic integration for effective performance control. Despite the increasing adoption of BIM and Earned Value Management System (EVMS), e...
The U.S. is currently the country with the highest number of COVID-19 deaths. By the second week of October 2021, over 700,000 people in the U.S. had died after contracting the virus. When estimating the cost and benefit of a COVID-19 prevention meas...
This study assesses the financial soundness of Sudanese commercial banks during escalating civil conflict by integrating Altman’s Z-score models with scenario-based stress testing. Using audited financial data from 2016 to 2022 (pre-war) and pr...
This study was carried out to rank and prioritize the aspects that have been shown to have an impact on the improvement of construction project management (CPM) performance based on value engineering. This analysis was carried out with the Iranian co...
Corporate social responsibility (CSR) is inevitably becoming an increasingly important part of almost every business. This is particularly true for the banking industry, which suffered substantial losses in reputation and public trust in the aftermat...
The subject of this research is the performance of stocks on the Bulgarian Stock Exchange (BSE). The main issue of interest is whether the index price levels are supported by fundamentals or if there is a bubble or undervaluation on the BG stock mark...
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