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7 results for “Operating Income”
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Research ArticleOpen accessIn the keywordsThe Impact of the Greek Economic Crisis on the Greek Construction Companies. Back to Basics: tHe Statistical Cost Accounting ModelEriotis Nikolaos, Kalantonis Petros, Papadopoulou Eleni et al.This study applies to the statistical cost accounting model to capture the impact of the Greek economic crisis on the returns of the Greek construction sector using the published financial statements of the construction firms listed on the Athens Exchange during 2005-2011. The evidence from our analysis suggests that the construction sector has been affected by the Greek crisis since … …American Journal of Economics and Business Administration, Vol. 5, Issue 4 · 24 Jun 2014 · 7,739 accessesView PDFCite
Research ArticleOpen accessIn the abstractDETECTING ASSET IMPAIRMENT EARNINGS MANAGEMENT ON IFRS CONTEXT: SOME EVIDENCE FROM GREEK LISTED COMPANIESEkaterini C. Laskaridou, Vazakidis Athanasios, Athianos StergiosThe purpose of this study is two fold: (a) to bring on issues of asset impairment manipulation in the IFRS context (b) to examine, any statistical inference validating impairment discretionary charges and firms’ earning experience. The Impairment Accounting Standard (IAS 36), enters new requirements for asset impairment provided to satisfying accrued loss amounts. Earning Management through the use of asset … …American Journal of Applied Sciences, Vol. 11, Issue 6 · 10 Apr 2014 · 7,682 accessesView PDFCite
Research ArticleOpen accessIn the abstractFactors Affecting Profitability of Layer Hens EnterprisesEbraheem Altahat, Ali AL-Sharafat, Mohammad AltarawnehProblem statement: Layer hen enterprises suffer from low profitability or losses in many of developing countries all over the world. Jordan is not an acceptance. Approach: This study aimed at investigating the influence of ten main factors affecting the profitability of layer hen producers. The investigated factors include price of purchased pullet, feed price, cost of labor, cost of veterinary … …American Journal of Agricultural and Biological Sciences, Vol. 7, Issue 1 · 7 Mar 2012 · 9,544 accessesView PDFCite
Research ArticleOpen accessIn the abstractDetermination and Evaluation of Privatization Effects on Financial Performance of Firms in Tehran Stock Exchange (TSE)Hossein Panahian, Hamid AkbarzadehProblem statement: Does privatization process, as form of transferring the control of public (state-owned) companies via Tehran Stock Exchange, effect positively on their financial performance? In this study privatized and public firms were compared during 3 years before and after privatization process from 1994 -2007. Approach: To achieve the purpose of the study, the pre-test and post-test design was used. … …American Journal of Applied Sciences, Vol. 7, Issue 4 · 30 Apr 2010 · 6,928 accessesView PDFCite
Research ArticleOpen accessIn the abstractDairy Heifer Rearing in Hot Arid Zone: An Economic AssessmentM. A. Razzaque, S. A. Mohammed, T. Al-MutawaProblem statement: Economic losses due to high mortality in young calves born in hot arid zone including Kuwait and a high cost of rearing are the main constraints to this region. Therefore, dairy producers have to depend on importation of pregnant heifers for herd replacement. Research data on cost of heifer rearing from their weaning to first lactation were lacking. … …American Journal of Applied Sciences, Vol. 7, Issue 4 · 30 Apr 2010 · 7,536 accessesView PDFCite
Research ArticleOpen accessIn the abstractInformation Provided by Accrual and Cash Flow Measures in Determining Firms’ Performance: Malaysian EvidenceNorita Mohd Nasir, Shamsul Nahar AbdullahAccrual and cash flow measures have been argued to be able to evaluate firms’ performance, although the results are inconclusive throughout countries and time. This study examined the accrual and cash flow measures independently and jointly among Malaysian firms. The study predicted that the low cash flow subgroups (high income to cash flow firms) would show better results in operating, … …American Journal of Applied Sciences, Vol. 1, Issue 2 · 30 Jun 2004 · 7,327 accessesView PDFCite
Research ArticleOpen accessAll words, across the recordGENDER PREFERENCES FOR ALTERNATIVE ENERGY TRANSPORT WITH FOCUS ON ELECTRIC VEHICLENirupama Prakash, Rashmi Kapoor, Ajay Kapoor, Yashpal MalikTransportation has become an important part of our day to day life. Due to changing lifestyle, frequent travels whether related to work or leisure has become a common phenomenon. Such lifestyle also demands comfortable transport medium and reasonable availability of fuels. As need of vehicle for transportation is rising, it has put pressure of fuel supply, fuel prices and environment … …Journal of Social Sciences, Vol. 10, Issue 3 · 13 Oct 2014 · 8,643 accessesView PDFCite