I examine how a company's headquarters use an empire-building manager's report about decision-relevant private information to make capital budgeting decisions and compensate the manager. To this end, construct model comprising (principal) manager (agent), who reports on investment project's expected profitability. identify optimal sizes compensation payments, where trade off managerial rents – ...

The study assesses Nigeria's infrastructure development and capital budgeting execution. A substantial correlation between the dependent explanatory factors was found using Pearson Correlation Analysis, which assessed link study's variable variables. In contrast, generalised least square regression used to assess assumptions. determined that variables accounted for 40% of improvements via deplo...

Recent research has shown that companies face considerable difficulties in implementing a value-based management of their IT portfolios. This paper therefore presents an approach for measuring and managing the business value of IT investments. To ensure practicability, our approach is derived from a set of practice-based requirements extending previous empirical work. In our conceptual model we...