this study determined the value relevance of assets and liabilities after the adoption of ifrs among listed nigerian firms. ohlson model (1995) model of stock price regressions tested the relationship between assets and liabilities with the stock price, which has been widely adopted by accounting researchers. a sample of 126 firms listed in nigeria stock market is used for the study. data is co...

For the first time in over 30 years, Vietnam Airlines – the biggest airline in Vietnam – announces they still have plenty tickets left for people travelling before and after Lunar New Year 2013, thanks to the fierce competition from low cost carriers (LLCs) such as Vietjet Air, Jetstar Pacific and Mekong Air. The emergence of low cost carriers and the popularity of Internet in Vietnam have dram...

Marketing literature reveals that perceived value is always considered to be of paramount importance when consumers purchase a product. In order to form a positive attitude towards green products resulting from a higher perceived value, the products proclaimed as green should incorporate the worth which consumers value the most while purchasing. The present study investigates whether there is a...

We survey the recent literature on the use of spot market operations to manage procurement in supply chains. We present results in two categories: work that deals with optimal procurement strategies and work related to the valuation of procurement contracts. As an example of the latter, we provide new results on valuation of a supply contract with abandonment option. Based on our review, we als...

the purpose of business entity is to maximize shareholders wealth by enhancing the firm’s value thus, getting expected returns are very important for them. investors and creditors are going to find a precise scale for measuring overall performance of a firm as a whole to decide whether to invest in the firm, to continue with the firm or to exit from it. economic value added (eva) is an analytic...

After the nuclear disaster in Fukushima in Japan in 2011, a nation-wide survey using a standardized self-administered questionnaire was conducted in Taiwan, with a sample size of 2,742 individuals including the residents who live within and beyond 30 km from a nuclear power plant (NPP), to evaluate the participants' perceived nuclear risk in comparison with their perceived risks from selected e...

A fter four years of hardly keeping up with inflation, Indiana cropland values jumped around 10% in the year ending in June 1994 according to the Purdue land values survey. The USDA reported a 7.8% increase for the year ending January 1. Likely causes of strength in the land market include low interest rates (affecting both borrowers and equity investors), generally good yields in Indiana in 19...