The purpose of this paper is to test the effect of non-parametric methodology of ANNs on enhancing decision-making procedures compared to classic multivariate Regression models. We implement the two methods on decision-making for loan allowances and on a valuation of collaterals using data from...

Following a prototype economic modellingapproach for Small-Medium Banks (SMBs) business plans according to structure of Additional Funds Needed (AFN) models this paper examines the volatility of banking efficiency in terms of Key Profitability Variables (KPVs) in order to determine Key...

This article investigates the relationship between a firm’s performance and Residual Value Models (RVM) which serve as decision making tools in corporate management. The main measures are the Economic Value Added (EVA®) and Cash Value Added (CVA®), with key components the Residual Income...

The present article reconciles the GAAP3 to each other, which apply to accounting recording of fixed assets. It separates the fixed assets, from the side of buyer, as Own Used, Investments, and Inventories and integrates these types of assets into four main portfolio categories. It examines,...

The basic purpose of the study is to find a metric-variable of competitiveness for each country's tax regime and to assess the impact of tax regime differentiation across the common market. A country adopting competitive taxation policies manages to attract productive factors, funds and...

Purpose – The main purpose of this paper is the formulation of an integrated procedure for the evaluation of real estate investments. Design/methodology/approach – The main methods for evaluation of real estate investments are presented initially. The paper analyses both the academic and the...

Purpose – The main purpose of this paper is the incorporation of life-cycle costs (LCC) and whole-life costing (WLC) method and the taxation environment into the investment appraisal procedure for commercial real property projects. Design/methodology/approach – The paper initially presents...