A structure presenting relevant constructs of vulnerability for developing but not least-developed countries in the global trade regime shift was first proposed. Based on the structure, the vulnerability constructs were empirically summarized as three independent factors: economic scale,...

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,...

Among the various greenhouse gases associated with climate change, CO2 is the most frequently implicated in global warming. The latest data from Carbon Monitoring for Action (CARMA) shows that the coal-fired power plant in Taichung, Taiwan emitted 39.7 million tons of CO2 in 2007 – the highest...

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...

Purpose: Based on a strategic group concept, the purpose of this paper is to examine the effects of resource employments on persistent performance in the pharmaceutical industry. Design/methodology/approach: In departing from previous research, this paper takes an inverted approach to mapping...

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....