We apply panel estimation techniques to full population of Austrian corporations from 2007-2020 in order to analyze the impact of ownership concentration on performance. Return on investment (ROI) is lower than cost of capital, which insinuates that managers invest beyond optimal investment...

This research aims to investigate and conduct the impact of earnings management practices on the performance of the banking sector in Jordan. Data were collected from 24 main commercial banks from (2015-2021). The study examine how earnings management practices affect banking sector performance...

Digital devices have revolutionized customer shopping behavior, giving rise to omni-channel retailing. Omni-channel retailing seamlessly integrates physical and digital channels, touchpoints, and supply chain operations. Owing to the rapidly evolving technology landscape, retailers struggle to...

This study addresses the growing interest in the social impact assessment of corporate social responsibility (CSR) initiatives. Using the benefit (value) transfer approach, this study seeks to demonstrate how the social return on investment (SROI) of a CSR inclusion initiative promoting...

This paper aims to explore and analyze effective methods for measuring the impact of social ventures. By examining existing frameworks such as Social Return on Investment (SROI) and Impact Reporting and Investment Standards (IRIS) and through qualitative case studies of Turkish social ventures,...

As sustainability and Corporate Social Responsibility gained increasing importance in agriculture, several impact assessment methodologies have been proposed. Social Return on Investment (SROI), a methodology used for understanding, measuring, and reporting the social, economic, and...

Research background: The ecological transformation has contributed to the increased importance of socially responsible investments. In the theoretical part of the paper, the issues of CSR and ESG were mentioned, and a literature review was performed. The empirical part presents the results of...

This article assesses the potential effects of the macroeconomic rates of return of private and public investment on wage share for 16 OECD countries from 1980 to 2022. Using the macroeconomic rates of return of investments and the wage share at factor cost and at market price, it was possible...

Investors with taxable portfolios sometimes delay the sale of appreciated stock to defer capital gains taxes. While this strategy does help to reduce taxes, it can cause the portfolio to become more concentrated over time, leading to higher overall volatility and lower long-term returns. This...

Public sector organizations must avoid expensive, inefficient cost or schedule variances that exhaust the resources of a project, and in response many deploy digital initiatives without clear, direct evidence of a quantifiable return on investment. This investigation determined if digital...

The attraction to Return on Invested Capital (ROIC) as a performance measure for executive incentive plans is both push and pull in nature. The push by investors has increased awareness among corporate boards and senior leadership, with more and more companies implementing the ROIC financial...

This paper re-examines the relationship between global Gross Domestic Product (GDP), Primary Energy Use (PEU) and Economic Energy Efficiency (EEE) to explore how investment in energy efficiency causes rebound in energy use. Assuming GDP is a measure of final useful work, we construct and fit a...

The use of technologies that automate handling goods and loading units in warehouses and depots is not new. Yet, the purchase process of these technologies issues troubles and the estimation of the economic advantages brought by one or another technology to the entire chain of operations in...

-- Chapter 1: Introduction. -- Chapter 2: Literature Review. -- Chapter 3: Introduction to Rate of Return, Modelling, and Estimation. -- Chapter 4: National Data: What Do We Learn?. -- Chapter 5: Analysis of VR Programs in Five States. -- Chapter 6: Simplifying the Model. -- Chapter 7:...

Improving data availability is not merely enough to ensure superior decision-making. The value of data depends on its quality, comparability, and relevance. In the context of environmental, social, and governance (ESG) metrics, European regulations have strengthened data quality and...

In this paper, we study the return on investments in mining for a whole century, starting in the "Golden Age" of resource exploitation in the late nineteenth century. We use a sample of more than 1,000 mining companies, registered on the London Stock Exchange 1869- 1969, but operating on all...

Facebook ads are widely used by companies around the world who spend significant budget on this promotional tool. We focus in this research on financial returns of Facebook ads designed towards reaching sales (conversions), particularly short-term profitability. The aim of this research is to...

Purpose of the article: Cyber security has become a key factor in determining the success or failure of companies that rely on information systems. However, this entails considerable investment. Typical investments in information technology aim to create value, while investments in cyber...

We review the burgeoning sustainable finance literature, emphasizing the value implications of ESG (environmental, social, and governance) and CSR (corporate social responsibility) practices. We use a discounted cash flow valuation framework to identify value drivers through which such practices...

This is an empirical study based on a large-scale database of North American and Global organizations. The is the first study that has included more than 70,000 and 1,00,000 observations from North American and global firms to measure the impacts of financial leverage and return on investment...

In this paper we re-examine the relationship between Gross Domestic Product (GDP), Primary Energy Use (PEU) and Economic Energy Efficiency (EEE) to explore how investment is used to develop either primary energy use or the efficiency of that use. We fit this model to global GDP, PEU and EEE data...

In this paper, we study the return on investments in mining for a whole century, starting in the "Golden Age" of resource exploitation in the late nineteenth century. We use a sample of more than 1,000 mining companies, registered on the London Stock Exchange 1869- 1969, but operating on all...

We provide generalizable and robust results on the causal sales effect of TV advertising for a large number of products in many categories. Such generalizable results provide a prior distribution that can improve the advertising decisions made by firms and the analysis and recommendations of...

This is an empirical study based on a large-scale database of North American and Global organizations. The is the first study that has included more than 70,000 and 1,00,000 observations from North American and Global firms respectively to measure the impacts of financial leverage and return on...

Investment in intangible capital—in particular, research and development—increased dramatically since the 1990s. However, productivity growth remains sluggish in recent years. One potential reason is that a significant share of the increase in intangible investment is geared toward consumer...