The paper concerns measuring and reporting of financial performance of an enterprise. Currently increasing emphasis is placed on performance measurement and management. Within performance measurement and management in general the role of financial performance is becoming increasingly important....

The recent covid 19 has increased the challenges for worldwide businesses to manage working capital. Compared to the studies on the financial crisis of 2008, management of working capital and firm performance relation during the covid 19 is less studied, particularly in developing countries....

This study tests for abnormal returns as-sociated with firms that incorporate Eco-nomic Value Added (EVATM). Claims made by Stern Stewart & Company are that firms which use EVA performance measures yield higher annual returns than peer groups. In our study the impact of adjusting annual returns...

Ethical corporate identity has become an important aspect of the global nature of the business. Since the triple bottom line is based on people, planet and profit, it has gradually become imperative in companies of the 21st century. Companies will gradually take into account a greater...

This Erbil International Hotel plays on important in Iraq tourism industry. It offers many facilities and services for travelers and tourists from domestic and international market. Erbil International Hotel has ten storey and attractive building located in the heart of the city of Erbil (the...