Asset Management and Opportunity

Evidence on Asset Sales and Income Management: Case of Iran

This study empirically examines whether managers manipulate reported income through the timing of sales of long-lived assets and investments. Several empirical implications of the income-smoothing and debt-equity hypothesis in the context of asset sales were tested. The findings are consistent with the timing of asset sales by managers so that the recognized accounting income from these sales s...

Towards an Asset Management Framework of Asset Characteristics, Asset Environment, Lifecycle Phases, and Management

In 2007 ‘‘the state of asset management in the Netherlands’’ for infrastructures was established by a national study conducted by the Next Generation Infrastructures research programme (NGInfra). This study showed that within the Netherlands different interpretations of asset management exist. The way asset management is implemented in practice differs widely. Differences included tools, proces...

asset management & financing

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Asset Management – Latest Thinking

Asset Management Decision-making