Purpose – The purpose of this paper is to examine the relation between chief executive officer (CEO) compensation and firm performance proxied by efficiency estimated from data envelopment analysis (DEA) of the US property-liability (P&L) insurance industry. Design/methodology/approach –...

Using a uniquely hand-collected dataset, we examine how financial analysts react to expectations management in the post-Regulation Fair Disclosure (FD) period. We find evidence that management issues pessimistic public guidance to lower analysts’ expectations to a beatable level in the...

We investigate whether defined benefit (DB) pension contributions convey information about earnings quality proxied by different measurements of discretionary accruals (DA). We find that greater DA are negatively is associated with discretionary pension contributions. Since greater DA is...

Price movement in the electricity market can be viewed as a nonlinear and dynamic system, exhibiting significant chaotic and multiscale characteristics. To conduct more accurate analysis and forecasting, this paper proposes a new Curvelet denoising based algorithm to analyze these...

Knowledge management (KM) is playing an important role in commercial and academic activities, and people are usually armed with effective KM tools for implementation. On one hand, KM tools can facilitate KM activities; however, on the other hand, with the "explosion" of KM tools development,...

The US Department of Agriculture (USDA), through its ARMS, collects detailed information from farm operators on debt used in the farm business. Specific loan characteristics such as interest rate, loan term, origination date, type of loan, loan purpose, and type of financing are collected for up...

Customer satisfaction index (CSI) is an important concept for evaluating the quality of service in e-commerce. It permits to evaluate the validity of an e-commerce operation from the point of view of consumers. In this paper, we present a model of CSI in e-commerce using fuzzy techniques and...

This paper presents a new method for sensory evaluation of industrial products with uncertain information. In this approach, sensory data provided by different evaluators are transformed into measures of consistency on fuzzy satisfaction degrees. Based on these measures of consistency, we obtain...

An α-ordered linear resolution method for lattice-valued logic based on lattice implication algebra is proposed to provide an efficient resolution approach for resolution-based mechanical theorem proving. Firstly, some essential concepts for α-ordered linear resolution are given. The...