To view the full product, including the scope and methodology, click on the link above. Drinking water and wastewater utilities that GAO reviewed reported benefiting from comprehensive asset management but also finding certain challenges. The benefits include (1) improved decision making about their capital assets and (2) more productive relationships with governing authorities, rate payers, an...

capital asset pricing, as one of the basic theories in finance and investment area, develop a model for estimation of expected rate of return and equity cost of capital. this model has many applications in the field of finance. one of anomalies in the capital asset pricing model is the value premium that its proponents believe this risk premium is compensation for a risk not mentioned in origin...

The booming U.S. economy of the 1990s has created the impression that all American households are doing well, particularly in terms of wealth acquisition. Our results show that this is decidedly not the case. In this paper, we develop several measures of “asset poverty” and use them to document changes from 1983 to 1998 in the extent to which American households are unable to rely on an asset c...

We consider an inference method for prediction based on belief functions in quantile regression with an asymmetric Laplace distribution. Specifically, we apply this method to the capital asset pricing model to estimate the beta coefficient and measure volatility under various market conditions at given levels of quantile. Likelihood-based belief functions are calculated from historical data of ...

Earnings management still become a phenomenon both in Indonesia and abroad. Many cases of earnings practices have occurred the company's amount leverage is one drivers practices. This research aims to examine describe relationship between various debt policy, profitability, company size on earning moderated by firm age. The selected samples were 102 companies listed Stock Exchange (IDX) 2010-20...

Security assessments are an integral part of organisations’ strategies for protecting their digital assets and critical IT infrastructure. In this paper we propose a game-theoretic modelling of a particular form of security assessment – one which addresses the question “are we compromised?”. We do so by extending the recently proposed game “FlipIt”, which itself can be used to model the interac...

Due to the fact that assets are recorded at their historical value and they may include unrealized gains (losses), managers may manipulate earnings through the sale of these assets and provide financial information which is not accurate and reliable. The aim of this study is to investigate the relationship between income from asset sales, earnings change and leverage of companies listed on Tehr...

We analyze the business process offshore/outsourcing trend based on the theoretical framework of transaction cost economics and resource-based view. We propose a two-dimensional taxonomy of different sourcing arrangements of business processes and services. Along the outsourcing/vertical integration dimension, we emphasize the effect of the characteristics of business processes such as asset sp...

One of the main barriers to overcome when initiating knowledge management (KM) processes within organizations is the structuring of a knowledge repository to disseminate and reuse knowledge throughout the organization. A core asset repository methodology (CARM) is presented in this paper for developing a knowledge repository that encompasses a set of components, which represent abstract design ...