Collapse of companies in Kenya has been on the rise recent past. Far reaching endeavors to resuscitate these liquidating and ailing firms have generally attributed their corporate financial management decisions. Multinationals KTDA managed tea performing poorly past where audited statements reports revealed a warning signal its performance. Specific objectives study were determine effect accoun...

The state-of-the-art energy management for the heating, ventilation and air conditioning (HVAC) system uses a static clothing model that calculates occupant's insulation as fixed value based on outdoor temperature measured at particular time of day. However, can hardly capture intra-day behaviors, leading to inaccurate thermal comfort assessment unrealistic HVAC management. This paper proposes ...

This study provides evidence that hedge accounting information under Statement of Financial Accounting Standards (SFAS) 133, for Derivative Instruments and Hedging Activities, is related to rivals' market entry decisions. Documenting information's relevance competition decisions requires context-specific settings. Using data the airline industry in United States, I predict find entrants are les...