value relevance Annual earnings 1 Ball and Brown 1 Compensation 1 Contracting 1 Earning per shares 1 Earnings 1 Firm value 1 G10 1 G14 1 M40 1 M41 1 Non-GAAP earning per share 1 Operations research 1 Property 1 SERVQUAL 1 Securities and Exchange Commissions 1 Service performance 1 Valuation 1 Value relevances 1 association study 1 asymmetric timeliness 1 compensation 1 conservatism 1 contracting 1 customer satisfaction 1 earnings 1 earnings timeliness 1 earnings usefulness 1 earnings-return relation 1