This paper compares the value relevance of the net income and the total comprehensive income reported under IFRSs. The total comprehensive income represents a key measure of the overall company performance, and it is extremely topical after the revision of the IAS 1. The paper aims at verifying...

The research was focused on strategic capacity planning for the liquid crystal display (LCD) module plants under one of the three largest TFT-LCD manufacturers in the world. The results of performance evaluation by data envelopment analysis (DEA) model and cluster analysis indicated the...

The research was focused on strategic capacity planning for the liquid crystal display (LCD) module plants under one of the three largest TFT-LCD manufacturers in the world. The results of performance evaluation by data envelopment analysis (DEA) model and cluster analysis indicated the...

Tenix won the ANZAC Ship Contract in November 1989 to build ten guided missile frigates for the navies of Australia and New Zealand. The ships are planned to have a service life of 25 to 30 years. Within this time period, there will be changes in the operational requirements for these vessels....

This study applied Data Envelopment Analysis (DEA), a multiple inputs-multiple outputs evaluation tool, to analyse the comparative performances of six high-tech industries currently developed in Taiwan. These six high-tech industries are semiconductor, computer, communications,...