This study examines whether audit firm industry specialization affects the cost of debt finance of business. We hypothesize that audit firm industry specialization reduces client cost of debt since auditors with industry specialization are more likely to deter and detect questionable accounting...

Objective: To examine the impact of temporary and permanent weight loss of 10% and 15% on 10-year and lifetime Medicare spending among adults with overweight and obesity aged 65 years and older. Weight loss of this magnitude is consistent with next generation anti-obesity medications recently...

Global warming is likely to be the greatest environmental challenge among various known climate changes that related with many aspects of land use and water management in the 21st century. In general, the phenomenon of global warming is almost proportionally related with the pace of...

This study analyzes the stock returns and volatility of the global water industry in different (full, pre-GFC, GFC and post-GFC) periods. The study estimates ARMA (1, 1)-GARCH (1, 1) and EGARCH (1, 1) models on the World Water index (WOWAX), S-Network Global Water Index (S-Net), S&P Global Water...

This paper examines how oil and gas companies' reserves growth affects their share price returns. In particular we examine three issues affecting the relation between reserves changes and oil and gas firm returns. First, we examine if investors value reserves replacement as a result of...

Purpose: Key performance indicators (KPIs) are an essential management tool. Realtime KPIs for production and logistics form the basis for flexible and adaptive production systems. These indicators unfold their full potential if they are seamlessly integrated into the 'Digital Twin' of a company...

Purpose: In order to solve problems in the current project management system, the paper presents the asymmetric information games existing in construction projects through information economics viewpoints. Design/methodology/approach: The owner has private information about the project...