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Tesi sul tema "Future operating performance"

Autore: Grafiati

Pubblicato: 4 giugno 2021

Ultima modifica: 1 febbraio 2022

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1

Zhai, Yong Hong. "Asset revaluation and future firm operating performance: evidence from New Zealand." Master's thesis, Lincoln University. Commerce Division, 2007. http://theses.lincoln.ac.nz/public/adt-NZLIU20071015.143314/.

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The regulatory framework of many countries allows the upward revaluation of assets. Previous studies on the association of asset revaluation and future performance in Australia (Barth and Clinch, 1998), U.K. (Aboody, Barth and Kasznik, 1999) and Hong Kong (Jaggi and Tsui, 2001) have shown that upward asset revaluations are positively associated with the firms operating performance, suggesting that asset revaluations are value relevant. This study extends the previous research by focusing on the New Zealand environment with recent data to examine the association of upward asset revaluation and

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2

Petrovic, Nikola. "Accruals, earnings volatility and future operating and share performance : The UK evidence." Thesis, University of Essex, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.499762.

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3

Al, Haddad Lara Mohammad. "The relationships between corporate governance mechanisms, earnings management and future operating performance : evidence from Jordan." Thesis, University of Aberdeen, 2017. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=232949.

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4

Zhai, Y. H. "Asset revaluation and future firm operating performance : evidence from New Zealand : a thesis submitted in partial fulfilment of the requirements for the degree of Master of Commerce and Management at Lincoln University /." Diss., Lincoln University, 2007. http://hdl.handle.net/10182/219.

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Abstract (sommario):

The regulatory framework of many countries allows the upward revaluation of assets. Previous studies on the association of asset revaluation and future performance in Australia (Barth and Clinch, 1998), U.K. (Aboody, Barth and Kasznik, 1999) and Hong Kong (Jaggi and Tsui, 2001) have shown that upward asset revaluations are positively associated with the firm’s operating performance, suggesting that asset revaluations are value relevant. This study extends the previous research by focusing on the New Zealand environment with recent data to examine the association of upward asset revaluation and

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5

Gorman, C. Allen, and T. W. Moore. "Constructing Future Business Leaders: Evaluating a Mixed Methods Approach to Leadership Education in an MBA Curriculum." Digital Commons @ East Tennessee State University, 2019. https://dc.etsu.edu/etsu-works/7787.

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6

Meriac, John P., Charles Allen Gorman, and Therese Macan. "Seeing the Forest but Missing the Trees: The Role of Judgments in Performance Management." Digital Commons @ East Tennessee State University, 2015. https://dc.etsu.edu/etsu-works/536.

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Various solutions have been proposed to “fix” performance management (PM) over the last several decades. Pulakos, Mueller Hanson, Arad, and Moye (2015) have presented a holistic approach to improving PM in organizations. Although this approach addresses several key elements related to the social context of PM, namely the buy-in of organizational stakeholders, timely and regular feedback, and future-directed feedback, we believe that several robust findings from the PM research literature could further improve this process. Are Pulakos et al. looking at the forest but missing the trees? In the

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7

Gorman, C. Allen, and Thomas W. Moore. "Constructing Future Business Leaders:Evaluating a Mixed Methods Approach to Leadership Education in an MBA Curriculum." Digital Commons @ East Tennessee State University, 2017. https://dc.etsu.edu/etsu-works/413.

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8

Teng, Sin Yong. "Intelligent Energy-Savings and Process Improvement Strategies in Energy-Intensive Industries." Doctoral thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2020. http://www.nusl.cz/ntk/nusl-433427.

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S tím, jak se neustále vyvíjejí nové technologie pro energeticky náročná průmyslová odvětví, stávající zařízení postupně zaostávají v efektivitě a produktivitě. Tvrdá konkurence na trhu a legislativa v oblasti životního prostředí nutí tato tradiční zařízení k ukončení provozu a k odstavení. Zlepšování procesu a projekty modernizace jsou zásadní v udržování provozních výkonů těchto zařízení. Současné přístupy pro zlepšování procesů jsou hlavně: integrace procesů, optimalizace procesů a intenzifikace procesů. Obecně se v těchto oblastech využívá matematické optimalizace, zkušeností řešitele a pr

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9

Chang, Yu-Shih, and 張鈺詩. "The Association between Real Earnings Management and Future Operating Performance." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/79469573581890120455.

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碩士<br>元智大學<br>會計學程<br>99<br>The purpose of this study is to examine the relation between real earnings management and future operating performance, and to compare the future performance implication of real earnings management with that of accrual earnings management. I hypothesize that the firms engaging in earnings management to meet earnings threshold will have better future operating performance compared to those miss the threshold, based on the belief that the investors will punish the earnings management behavior if they notice the negative earnings reversing effect. Firms can conduct ea

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10

Lin, Yu-Xiang, and 林于湘. "Accrual Quality, Dividend Change, and Future Operating Performance: Evidence from Taiwan." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/bvxes8.

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碩士<br>國立中正大學<br>財務金融研究所<br>103<br>In this study, TEJ Database from 1995 to 2012 non-financial, fuel and energy industry, GTSM, TWSE, GTSM-Delisted, TWSE -Delisted as samples. This study takes both univariate control-firm approach and regression approach, to understand whether a firm’s dividend change conveys information about its future operating performance, and a firm’s accrual quality will make a difference with regard to the strength of information conveyance of dividend changes to the future operation performance. The total current accruals, a year ago, current, after a year of cash f

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11

Tucker, Karen Jane. "Asset recognitions and revaluations accompanying business combinations: Relations to future operating performance." 2002. https://scholarworks.umass.edu/dissertations/AAI3039398.

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This paper investigates the value relevance of fair value accounting for non-financial tangible and intangible assets in the United States by examining the association of asset recognitions and revaluations accompanying business combinations with future performance. Asset recognitions and revaluations are measured as components of acquisition premia generated in business combinations. Future performance is measured as subsequent-period changes in operating income and changes in operating cash flows. The paper addresses three related research questions. First, to what extent are the components

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12

CHEN, CHIU-HSIANG, and 陳秋香. "The Influence of Investor Sentiment on the Ability of Future Operating Performance Prediction of Dividends." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/n8wwky.

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碩士<br>國立臺北大學<br>企業管理學系<br>107<br>Whether dividends of companies have information contents, that is, whether dividend change can predict the change of future operating performance, is inconclusive in both domestic and foreign literature. On the other hand, prior studies have pointed out that investors will overestimate the company's future operating performance due to irrational optimism, so that the stock price may deviate from its reasonable level. Moreover, the manager could then cater to investors’ optimistic expectations and distribute more dividends. Therefore, this paper argues that if d

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13

Chen, Chao-Yang, and 陳朝揚. "The influence of dividend policy to the future operating performance -An example of Taiwan-listed companies." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/30103516927925014767.

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碩士<br>中興大學<br>財務金融系所<br>95<br>Before 1991, most dividend policy is stock policy. After Securities & Futures Institute (SFI) executing 「Balance dividend policy」, we find cash dividend policy becoming more and more popular. Recently, even the high-tech industries prefer cash policy to stock policy and that makes cash policy more noticeable. The stock policy may be the way which the companies choose to attract the general to invest or be influenced by the law of SFI. But no matter how, it could provide the investors to know more about the business administration and stock’s price. In this resear

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14

Ching-YuWang and 王靖渝. "The Relationship between R&D Expernditure and Future Operating Performance-Evidence from Taiwan Semiconductor Industry." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/09371095225230597736.

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碩士<br>國立成功大學<br>財務金融研究所在職專班<br>101<br>This study investigates whether R＆D expenditure is associated with higher level of future performance in semiconductor industry and its three sub-industries: IC design industry, manufacturing industry, and packaging/testing industry. The empirical results show that the R＆D expenditure is negatively associated with the future performance in semiconductor industry, suggesting that R＆D expnding hurts future profitability. However, I find that the interaction term between R＆D expenditure and the number of patents is positively associated with the future perfor

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15

Chien, Yu-Ru, and 簡佑儒. "The Implications of Abnormal Operation Activities for Future Performance." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/55475001121306561143.

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碩士<br>朝陽科技大學<br>會計所<br>101<br>Previous studies document that managers with incentive of self-interest may manipulate operation activities to increase operating income temporarily. However, there are few literatures widely to explore the information content of abnormal operation activities. By linking the relation between abnormal operation activities and future profitability, this study infers that 1. the abnormal operation activities of firms with poor corporate government possess the information content of earnings management; 2. the abnormal operation activities of firms with better corpora

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16

Huang, Liang-Chin, and 黃良錦. "The Study of Operating Performance on Taiwan Futures Commission Merchants." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/73278473641219093135.

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碩士<br>中原大學<br>國際貿易研究所<br>91<br>This paper researches about Futures Commission Mechants’ (FCMs’) operating performance after Taiwan futures market established. Main observations are 12 FCMs during 2000 ~ 2002. First, we interviewed the seniors in the futures business, then designed a questionnaire and requested the FCMs to choose several items that are suitable performance evaluation. We will know the potential factors that influence operating performance by means of these ways. We selected top 3 items among inputs and outputs, respectively. According to selective inputs and outputs data, we ap

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17

YUAN, LIANG-HUEY, and 袁良慧. "RESEARCH ON FUTURES BROKERS’ OPERATING PERFORMANCE-- USING FCMs (WITH EXCLUSIVE FUTURES TRADING BUSINESS) AS SPECIFIC EXAMPLE." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/00150656219493511954.

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碩士<br>國立臺北大學<br>國際財務金融碩士在職專班<br>94<br>The government has vigorously impelled the liberalization, internationalization and diversification of the financial market in recent years. The financial industry, including insurance, banking, securities and futures, no longer faces competition from within its own sector owing to digital technology development and other market trends. Management environments have become more complicated and management risks have intensified. The financial and business complexity of the futures industry has increased as futures products have diversified and futures marke

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18

Liu, H. J., P. E. D. Love, J. Smith, Zahir Irani, N. Hajli, and M. C. P. Sing. "From design to operations: a process management life-cycle performance measurement system for Public-Private Partnerships." 2017. http://hdl.handle.net/10454/14129.

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Yes<br>Public–Private Partnerships (PPPs) have become a critical vehicle for delivering infrastructure worldwide. Yet, the use of such a procurement strategy has received considerable criticism, as they have been prone to experiencing time/cost overruns and during their operation poorly managed. A key issue contributing to the poor performance of PPPs is the paucity of an effective and comprehensive performance measurement system. There has been a tendency for the performance of PPPs to be measured based on their ex-post criteria of time, cost and quality. Such criteria do not accommodate the

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19

林俊宏. "How does the volume effect the operation performance of technical analysis index in the future market？." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/54770295060920656230.

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