We investigate whether a firm’s disclosure policy is affected by the changing corporate setting and intensified corporate governance associated with private equity (PE) investments. For a unique sample of unquoted PE backed firms we observe a significant switch to increased financial...

Computing a schedule for a single machine problem is often difficult for irregular criteria, but when the data are uncertain, the problem is much more complicated. In this paper, we modify a genetic algorithm to compute robust schedules when release dates are subject to small variations. Two...

The aim of this paper is to present a branch and bound algorithm, which allows the construction of a consensus ranking out of a set of complete rankings over all alternatives. Each ranking of this set corresponds to the judgement of a decision maker with respect to the given list of...

It has frequently been noted in the wage bargaining literature that increasing average labour taxes may in fact be over-shifted in the pre-tax wage that is negotiated between unions and firms, raising workers post-tax wages. In this paper, we study the precise conditions for such tax...

In industrial experimentation there is growing interest in studies that span more than one processing step. Convenience often dictates restrictions in randomization in passing from one processing step to another. When the study encompasses three processing steps, this leads to split-split-plot...

The purpose of this study is to assess how a firm’s disclosure regarding its web-based performance disclosure maps into financial analysts’ earnings forecasts. We assert and empirically test that the determination of a firm’s web-based performance disclosure and financial analysts’...

timeliness of financial reporting in Belgium. The analysis is based on a sample of 1892 non-financial Belgian companies for 1996. The contribution of this paper is to investigate how external financing affects the timeliness of financial reporting of closely held companies in continental Europe....