Purpose – The objective of this paper is to stress the importance of detecting financial frauds in predicting business failures disclosed by the unexpected financial crisis brought by Enron, Worldcom and other corporate distresses involving accounting irregularities....

The build-operate-transfer (BOT) project is formulated based upon cooperative partnerships among various public and private parties. Win-win negotiation solutions are especially essential for parties that usually have conflicts of interests. A simulation-based multi-objective genetic algorithm...

Experimental design and Taguchi's parameter design are widely employed by industry to optimize the process/product. However, censored data are often observed in product lifetime testing during the experiments. After implementing a repetitious experiment with type II censored data, the censored...

Purpose – The purpose is to explore the differences and similarities between fraudulent financial reporting detection and business failure prediction (BFP) models, especially in terms of which explanatory variables and methodologies are most effective. Design/methodology/approach – In total,...