Results 241 to 250 of about 13,664,047 (286)

The impact of earnings management on the value relevance of earnings

Managerial Auditing Journal, 2017
Purpose 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 ...
openaire   +1 more source

Application of Earned Value Management in Project Management

Advances in Economics, Management and Political Sciences, 2023
Today, 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
openaire   +1 more source

Earned value management in a data warehouse project

Information Management & Computer Security, 2006
PurposeSets 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, Richard G. Mathieu, Mark B. Hey   +2 more
openaire   +2 more sources

AgileEVM - Earned Value Management in Scrum Projects

AGILE 2006 (AGILE'06), 2006
Scrum 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, Brent Barton, Thomas Blackburn   +2 more
openaire   +2 more sources

Accounting Values Versus Market Values and Earnings Management in Banks

2003
Banks worldwide are subject to increasing regulation and, simultaneously, find themselves under the close scrutiny of market analysts and screening of large institutional investors. Banks are required to maintain minimal equity relative to both total and risky assets, market analysts expect banks to grow at a certain rate and to show reasonable returns
Dan Galai, Eyal Sulganik, Zvi Wiener
openaire   +1 more source

Earned Value Project Management Method and Extensions

Project Management Journal, 2003
The 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.
openaire   +1 more source

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.
openaire   +1 more source

The Value-Relevance of Book Value, Current Earnings, and Management Forecasts of Earnings

2001
This 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 ...
openaire   +1 more source

Earned Value Management Software Projects

2009 Third IEEE International Conference on Space Mission Challenges for Information Technology, 2009
JPL 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.
openaire   +1 more source

Earned Value Management Systems

<div class="section abstract"> <div class="htmlview paragraph">An Earned Value Management System (EVMS) integrates the work scope of a program with the schedule and cost elements for optimum program planning and control. The primary purpose of the system is to support integrated program management.
openaire   +1 more source