Barth et al. (1999) document that firms sustaining a string of increasing earnings have higher price-earnings ratios and Myers (2007) find such receive abnormal stock market returns during the periods compared to not exhibiting this pattern. The primary objective current study is improve our understanding how can maintain consecutive earnings. Most on do so by revenues (Ghosh al., 2005). Firms ...

Background: Operating room (OR) is one of the main hospital parts and management of time and cost are very important in this essential unit. Also, due to the close relationship with other departments, improving its service quality and performance, significantly increases the efficiency of hospital. OR is a complex system in which each lack of coordination effects on all hospita...