Time changes of return, inefficiency studies performed and presence of effective factors on share return rate are caused development modern and intelligent methods in estimation and evaluation of share return in stock companies. Aim of this research is prediction of return using financial variables with artificial neural network approach. Therefore, the statistical population of this study incl...

The purpose of this study is to investigate the impact of trade credit in the inventory system. It explores an inventory system with noninstantaneous replenishment under conditions of permissible delay in payments. In practice, the supplier allows a certain fixed credit period to settle the account for stimulating retailer’s demand. Besides, the supplier can offer cash discount to encourage ret...

Background:  The objective of the study was to appraise the total dollar value of human life losses (TDVHL) associated with COVID-19 in Canada. Methods: The net output approach (also known as human capital approach) was applied in the dollar valuation of the 6,062 human life losses associated with COVID-19 in Canada as of 23 May 2020. The economic model was rerun five times: (a) using the nati...

We consider the internal rate of return (IRR) decision rule in capital budgeting problems with fuzzy cash flows. The possibility distribution of the IRR at any r ≥ 0, is defined to be the degree of possibility that the (fuzzy) net present value of the project with discount factor r equals to zero. We show that the possibility distribution of the IRR is a highly nonlinear function of quasi-trian...

Construction projects are complex and risky. According to the literature, even profitable construction companies can fail due to poor cash flow. In order to survive in this rapidly changing environment, effective cash flow management is essential. Many unforeseen factors affect a construction project’s cash flow. The objective of the research presented in this paper is to examine the impact of ...

I examine the impact of management cash flow forecasts on investors and analysts. The news in management cash flow forecasts is priced beyond total earnings news. Analysts revise earnings forecasts more for the news in these forecasts than for the news in accruals. I further find that the market’s higher pricing of cash flow forecast news is greater for firms 1) with bad earnings news, 2) in fi...