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The impact of earnings management on the value relevance of earnings
Managerial Auditing Journal, 2017Purpose This paper aims to examine the association between earnings management and the value relevance of earnings (the latter is operationalized by earnings response coefficient). Specifically, this study examines whether opportunistic earnings management has a negative impact on the value relevance of earnings for a sample of firms listed on the ...
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Earned value management in a data warehouse project
Information Management & Computer Security, 2006PurposeSets out to examine earned value management (EVM), a project management technique that relates resource planning to schedules, technical costs and schedule requirements.Design/methodology/approachProvides an example of how EVM can be implemented in a data warehouse project and how it can be used as a tool to diagnose and solve problems ...
J. Arthur Gowan +2 more
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Application of Earned Value Management in Project Management
Advances in Economics, Management and Political Sciences, 2023Today, firms may cut costs through improved information exchange and boost profitability by delivering goods more quickly and affordably with fewer resources thanks to the scientific use of project management. In these projects, the core management activities revolve around cost management. This requires project managers to follow a scientific approach
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AgileEVM - Earned Value Management in Scrum Projects
AGILE 2006 (AGILE'06), 2006Scrum is an agile project management framework. This framework specifically focuses on maximizing return on investment (ROI). Scrum, however, does not define how to manage and track costs to evaluate actual ROI against the vision. A reasonable cost measurement that integrates with Scrum would help provide an additional feedback loop.
Tamara Sulaiman +2 more
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The Value-Relevance of Book Value, Current Earnings, and Management Forecasts of Earnings
SSRN Electronic Journal, 2001This paper investigates the value-relevance of book value, earnings, and management forecasts of earnings in Japan over the past twenty years. Although most value-relevance studies in the U.S. use return and price based models whose theoretical foundations are derived from the Ohlson (1995) linear information model, other information, v, in the Ohlson ...
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A fuzzy approach for the earned value management
International Journal of Project Management, 2011Abstract The earned value technique is a crucial technique in analyzing and controlling the performance of a project which allows a more accurate measurement of both the performance and the progress of a project. This paper presents a new fuzzy-based earned value model with the advantage of developing and analyzing the earned value indices, and the ...
Leila Moslemi Naeni +2 more
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Earned Value Project Management Method and Extensions
Project Management Journal, 2003The earned value project management method integrates three critical elements of project management: scope management, cost management, and time management. It requires the periodic monitoring of actual expenditures and physical scope accomplishments, and allows calculation of cost and schedule variances, along with performance indices.
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Earned Value Management Systems
2019<div class="section abstract"> <div class="htmlview paragraph">An Earned Value Management System (EVMS) for integrated program management will effectively integrate the work scope of a program with the schedule and cost elements for optimum program planning and control.
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Earned Value Management Software Projects
2009 Third IEEE International Conference on Space Mission Challenges for Information Technology, 2009JPL has been attempting to apply EVM techniques for the last 15 years with mixed success, especially when applied to software tasks. One of the main causes is that software presents particular challenges that were not considered during the genesis of EVM. A small number of tasks have been able to use EVM effectively and derive great benefits.
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Earned value project management
2020ABSTRACT EARNED VALUE PROJECT MANAGEMENT Project management involves the application of best practices to meet project objectives. Project management, projects, and the framework are integrative in that they require focusing on goals or objectives, balancing competing demands, and leveraging feedback to ensure the goals or objectives are achieved given
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