in this research, role of accruals in elaboration of quality of earning of the companies accepted in mumbai stock exchange has been studied and relationship between quality of earning through accruals and its constituents and abnormal stock return has been studied. the studied sample includes 35 companies in group a of mumbai stock exchange in 2009-2013.fordata analysisandhypothesistesting mult...

abstract. data envelopment analysis (dea) is now widely utilized as a method for assessing relative efficiency of a set of decision making units (dmus). along as evaluating relative efficiency dea models are capable of to be improved for finding benchmark for inefficient units which can help managers for better making decision. thus it is important to obtain accurate results from dea models. in...

This paper examines if the market rationally prices the loan loss provisions, and the fair value gains and losses of US banks. We also model the discretionary components of loan loss provisions and fair value gains and losses, and test if the discretionary components are priced differently from their non-discretionary counterparts. We find little evidence that the market misprices operating cas...

This paper proposes a new resource allocation model which is based on data envelopment analysis (DEA) and concerns systems with several homogeneous units operating under supervision of a central unit. The previous studies in DEA literature deal with reallocating/allocating organizational resource to improve performance or maximize the total amount of outputs produced by individual units. In tho...

this paper investigates the relationship between earnings management and quality of earnings for the bankrupt and non-bankrupt firms listed in the tehran stock exchange from 2007 to 2012.the earnings quality  is measured by four separate accounting-based earnings attributes: accruals quality, earnings persistence, earnings predictability; earnings and is also examined by testing the relationshi...

Most performance evaluation models in operations management literature have assumed that tasks possess standardized completion criteria. However, in many operation systems, particularly in service and professional work, judgment is frequently required to determine when a task is completed. In thin paper, we show that introducing discretion in task completion adds a fourth variability buffer, qu...

Most performance evaluation models in operations management literature have assumed that tasks possess standardized completion criteria. However, in many operation systems, particularly in service and professional work, judgment is frequently required to determine when a task is completed. In thin paper, we show that introducing discretion in task completion adds a fourth variability buffer, qu...

Sustainability in the supply chain means considering environmental, social, and economic practices. Conventional data envelopment analysis (DEA) models deal with desirable, discretionary, nonnegative data. However, there might be undesirable outputs, nondiscretionary factors, negative On other hand, some criteria can considered as outputs inputs. These factors are named dual-role criteria. The ...