The purpose of this paper is to examine the issue of portfolio optimization. Optimization
consists of minimizing the risk for a given rate of return or achieving a bigger return for a …

Purpose The aggressive competition in the real estate market forces real estate developers
to tackle the challenge of selecting the best project construction phasing alternative. The real …

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 …

The internal rate of return (IRR) is used extensively in the real estate sector. Unfortunately,
the IRR calculation itself assumes interim investment values that are mechanically …

Various measures exist to assess the success of real estate projects. The major objective of
this study is to propose a comprehensive success model for real estate projects considering …

This research provides a valuation model for the pricing of second-hand bulk carriers. The
valuation process relies on a cash flow analysis and on the manner by which it can be …

Accounting fairness refers mostly to the fair presentation, and therefore, measurement or
valuation of an element recognized in the entity's financial statements. In accounting and …

There is much debate for both the academic community and accounting professionals with
respect to the use of fair value and cost accounting, as well as the application of impairment …

This paper investigates the role of various factors that influence company foreign direct
investment decisions and the amount of investment decision. We also examine how the …

Purpose The purpose of this paper is to study the effect of income and property taxes on
property assets through the application of fair value accounting and deferred income tax …