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How Company Scandals Affect Other Firm’S Risk Perceptions, Sunmi Hirata, Martin Grace, Manuela Rincon 2015 Georgia State University

How Company Scandals Affect Other Firm’S Risk Perceptions, Sunmi Hirata, Martin Grace, Manuela Rincon

Georgia State Undergraduate Research Conference

No abstract provided.


Sec Risk Factors: A Structural Topic Model (Stm) Approach, Kelli A. Duncan, Brandon Vi Trieu 2015 Georgia State University

Sec Risk Factors: A Structural Topic Model (Stm) Approach, Kelli A. Duncan, Brandon Vi Trieu

Georgia State Undergraduate Research Conference

No abstract provided.


Risk, Governance, And Readability: An Examination Of Corporate Risk Discussions, Rwanda Smith 2015 Georgia State University

Risk, Governance, And Readability: An Examination Of Corporate Risk Discussions, Rwanda Smith

Georgia State Undergraduate Research Conference

No abstract provided.


Xinhua_Daxin_Global_Financial&Economic_Report, Guo Changlei Luc, 新华大鑫 新华大宗 新华社 2015 Xinhua Daxin

Xinhua_Daxin_Global_Financial&Economic_Report, Guo Changlei Luc, 新华大鑫 新华大宗 新华社

Guo Changlei Luc

文章是新华社新华大鑫(新华大宗036号综合会员单位)全球金融研究报告。This article is written by the Global Financial and Economic Research Center which is sponsored by Xinhua Daxin of Xinhua New Agency. Xinhua Daxin is the No.36 member of Xinhua Bulk Commodity Exchange Center.


Accounting Misstatements: Prior Period Financial Statement Errors, Stephen Elliott Bachner 2015 University of Redlands

Accounting Misstatements: Prior Period Financial Statement Errors, Stephen Elliott Bachner

Undergraduate Honors Theses

The current Securities and Exchange Commission authoritative guidance on proper accounting treatment of prior period immaterial errors is accused of allowing certain financial statement abuses. Current SEC regulations and guidelines that allow for financial restatements are designed to provide more accurate financial statements, transparency when misstatements or errors are corrected, and therefore to increase the information content of earnings, but this goal is not always accomplished. Investors and users of the financial information have expressed concerns that the guidance is being misused for earnings management.

The findings of this study rely predominantly on data, trends, and activity spanning the periods ...


Information Technology Valuation: A Strategy And Risk Based Approach, Jordan D. Gray 2015 University of Redlands

Information Technology Valuation: A Strategy And Risk Based Approach, Jordan D. Gray

Undergraduate Honors Theses

This paper will look at the valuation of information technology in a new light. It will look to incorporate information technology strategy and risk components into a final valuation that can be used to more accurately identify potential risks, costs, and strategic resource allocation to different parts of IT. The revised information technology valuation model is built upon several key aspects of IT and business models currently in use. The analysis, deconstruction, and combination of these models is the base for further analysis in the revised IT valuation model.


Hardship Withdrawals And Loans: Some Words Of Caution, Emily G. Brown JD, Jeanne Medeiros JD, Ellen Bruce JD 2015 University of Massachusetts Boston

Hardship Withdrawals And Loans: Some Words Of Caution, Emily G. Brown Jd, Jeanne Medeiros Jd, Ellen Bruce Jd

Pension Action Center Publications

As defined benefit pension plans become more and more rare, the responsibility of saving for retirement falls increasingly on individuals. Many studies have been published about the average or median balances in retirement savings accounts and virtually all of them have reached the same conclusion - most Americans aren’t saving enough money to last them through their retirement years.

In this fact sheet we will take a look at one of the factors that contributes to this problem, that is, the availability of loans and hardship withdrawals from 401(k) retirement accounts, which can lead to lower account balances overall ...


Nebraska Extension Program Cost Analysis Spreadsheet, Deborah J. Weitzenkamp Dr. 2015 University of Nebraska-Lincoln

Nebraska Extension Program Cost Analysis Spreadsheet, Deborah J. Weitzenkamp Dr.

Kimmel Education and Research Center - Faculty & Staff Publications

No abstract provided.


The Static Future Of The International Financial System, Brad M. Agen 2015 Buffalo State College

The Static Future Of The International Financial System, Brad M. Agen

Applied Economics Theses

The international financial system is all the participating economies of the world acting independently, yet bound together by the need for trade and currency exchange. The international floating exchange rate system has been the international financial system since its inception in 1973. Since the inception of the floating exchange rate system there has been constant criticism and questioning over whether it is the best international financial model for the present and future. The purpose of this thesis is to critically examine the history of the international financial system and determine what kind of international system best meets the need of ...


Cdfis Stepping Into The Breach: An Impact Evaluation—Summary Report, Michael Swack, Eric Hangen, Jack Northrup 2015 University of New Hampshire

Cdfis Stepping Into The Breach: An Impact Evaluation—Summary Report, Michael Swack, Eric Hangen, Jack Northrup

The Carsey School of Public Policy at the Scholars' Repository

This report summarizes research undertaken by the Carsey School of Public Policy to evaluate impacts of the Community Development Financial Institutions (CDFI) Fund on CDFIs and of the CDFI industry on the people and communities it serves. In summary, we find a variety of evidence indicating that CDFIs are advancing the statutory purposes of the CDFI Fund to promote economic revitalization and community development through the provision of credit, capital and financial services to underserved populations and communities in the United States


Getting The Most Out Of Your 401(K), Emily G. Brown JD, Jeanne Medeiros JD 2015 University of Massachusetts Boston

Getting The Most Out Of Your 401(K), Emily G. Brown Jd, Jeanne Medeiros Jd

Pension Action Center Publications

Planning for your retirement is an active and ongoing endeavor. It requires a certain amount of diligence and knowledge to ensure you have an adequate amount of financial stability at retirement. In order to safeguard your economic security, it is important to know if you are getting the most out of your 401(k) retirement savings account. This factsheet provides basic information about enrolling in a 401(k) retirement savings account and important items to keep in mind once you are enrolled.


From Pit To Electronic Trading: Impact On Price Volatility, Lucjan T. Orlowski 2015 Sacred Heart University

From Pit To Electronic Trading: Impact On Price Volatility, Lucjan T. Orlowski

WCOB Faculty Publications

This paper investigates the dynamics of price volatility and trading volume of 10-year U.S. Treasury note futures within the context of transition from pit to electronic trading. The analysis is conducted over four discernible phases of futures trading evolution: the pit-only phase, the leap to electronic trading, and the electronic trading dominant phase, which is divided further into two periods, the before and after the financial crisis of 2007/2009. Generalized autoregressive conditional heteroskedasticity with in-mean conditional variance and generalized error distribution parameterization (GARCH-M-GED) tests are conducted to examine the conditional volatility of total returns index as a function ...


Oxford Handbook: Institutional Investors In Corporate Governance, Edward B. Rock 2015 University of Pennsylvania Law School

Oxford Handbook: Institutional Investors In Corporate Governance, Edward B. Rock

Faculty Scholarship

This chapter of the Oxford Handbook on Corporate Law and Governance examines the role of institutional investors in corporate governance and the role of regulation in encouraging institutional investors to become active stewards. I approach these topics through asking what lessons we can draw from the U.S. experience for the E.U.’s 2014 proposed amendments to the Shareholder Rights Directive.

I begin by defining the institutional investor category, and summarizing the growth of institutional investors’ equity holdings over time. I then briefly survey how institutional investors themselves are governed and how they organize share voting. This leads me ...


Financial Institutions And The Taxi-Cab Industry: An Exploratory Study In Canada, Amarjit Gill, Nahum Biger, Leo Paul Dana, John D D. Obradovich, Ansari Mohamed 2015 University of Saskatchewan

Financial Institutions And The Taxi-Cab Industry: An Exploratory Study In Canada, Amarjit Gill, Nahum Biger, Leo Paul Dana, John D D. Obradovich, Ansari Mohamed

Leo- Paul Dana

A current challenge taxi-cab owner/operators face in Canada is the lack of financing for taxi-cabs. This article examines business opportunities and lending risk; it also provides risk management strategies for financial institutions to manage the risk of lending to the taxi-cab industry. Members of the boards of directors and shareholders from the Canadian taxi-cab industry, and lenders from financial institutions that do not provide financing to taxi-cab owner/operators, were interviewed. Board members and shareholders were asked about their perceptions regarding business opportunity, risk, and their willingness to provide collateral for taxi-cab loans. Lenders of financial institutions were asked ...


Cyclical Economic Impacts On Aggregated Fiscal Imbalance Levels In The United States, Douglas Arthur Merriman 2015 Walden University

Cyclical Economic Impacts On Aggregated Fiscal Imbalance Levels In The United States, Douglas Arthur Merriman

Dissertations and Doctoral Studies

Cyclical Economic Impacts on Aggregated Fiscal Imbalance Levels in the United States

by

Douglas A. Merriman

MSM, University of Maryland University College, 2004

BS, Central Washington University, 1983

Dissertation Submitted in Partial Fulfillment

of the Requirements for the Degree of

Doctor of Philosophy

Applied Management and Decision Science

Walden University

July 2015

The impacts of cyclical economic volatility on state-level fiscal imbalance levels have gained attention, given that beginning in late 2007, the United States experienced the deepest and longest-lasting recession in its history. The problem addressed by this study was whether there was a statistically significant relationship between certain ...


Exploring Small Ghanaian And U.S. Banks' Efficiency During The 2007-2009 Financial Crisis, Reuben Ashitey Amarh 2015 Walden University

Exploring Small Ghanaian And U.S. Banks' Efficiency During The 2007-2009 Financial Crisis, Reuben Ashitey Amarh

Dissertations and Doctoral Studies

The adverse effect of small bank closures in the United States from 2007 to 2009 required $7 trillion from United States taxpayers to rescue the United States economy. This comparative case study explored the reasons that led to differences in efficiency in small banks in the United States and Ghana during the 2007 to 2009 period. This research was driven by the contingency theory, which states leaders perform well if they change their styles of leadership to suit the situation at hand. Semistructured interviews were employed to gather data from 20 senior and chief executives of small banks: 10 from ...


Dynamically Hedging Oil And Currency Futures Using Receding Horizontal Control And Stochastic Programming, Paul Edward Cottrell 2015 Walden University

Dynamically Hedging Oil And Currency Futures Using Receding Horizontal Control And Stochastic Programming, Paul Edward Cottrell

Dissertations and Doctoral Studies

There is a lack of research in the area of hedging future contracts, especially in illiquid or very volatile market conditions. It is important to understand the volatility of the oil and currency markets because reduced fluctuations in these markets could lead to better hedging performance. This study compared different hedging methods by using a hedging error metric, supplementing the Receding Horizontal Control and Stochastic Programming (RHCSP) method by utilizing the London Interbank Offered Rate with the Levy process. The RHCSP hedging method was investigated to determine if improved hedging error was accomplished compared to the Black-Scholes, Leland, and Whalley ...


A Case Study Of Blue-Collar Worker Retirement Investment Decisions, Mark Eldridge Griffin 2015 Walden University

A Case Study Of Blue-Collar Worker Retirement Investment Decisions, Mark Eldridge Griffin

Dissertations and Doctoral Studies

The finances of blue-collar workers were the most acutely impacted as these workers lost their jobs during the Great Recession of 2007 through 2009. The literature revealed a minimal understanding of how blue-collar workers allocated funds for their retirement, and what their investments might be when they invested. To address this problem, the current qualitative study addressed (a) how blue-collar workers chose to invest or not invest for retirement and (b) how blue-collar workers diversified their portfolio if they chose to invest. Theoretical foundations of the study were based on regret theory and prospect theory. A nonrandom purposeful sample of ...


Are The Parents To Blame? Predicting Franchisee Failure, Ilan Alon, Michèle Boulanger, Everlyne Misati, Melih Madanoglu 2015 Rollins College

Are The Parents To Blame? Predicting Franchisee Failure, Ilan Alon, Michèle Boulanger, Everlyne Misati, Melih Madanoglu

Faculty Publications

The Small Business Administration (SBA) supports franchising by backing up loans issued by regular lending organizations. However, the SBA does not directly consider firm strategies as part of its lending process. To appreciate how franchisor characteristics influence franchisee failure, we developed a heuristic model using the methodology and power of predictive analytics. We use multi-year data from the World Franchising Council’s surveys on franchisors’ characteristics and from the SBA on franchisee loan defaults. The data cover 271 diverse US franchise chains that are present in both databases. Our model predicts potential defaults of SBA-backed loans issued to American franchisees ...


Valuation, Pricing, And Performance Of Initial Public Offerings On The Ghana Stock Exchange, Mohammed Sani Abdulai 2015 Walden University

Valuation, Pricing, And Performance Of Initial Public Offerings On The Ghana Stock Exchange, Mohammed Sani Abdulai

Dissertations and Doctoral Studies

In recent years, the initial public offerings (IPOs) on the Ghana Stock Exchange (GSE) witnessed some level of undersubscriptions. The purpose of this research was to investigate the extent to which valuation, pricing, and performance of prior IPOs listed on the GSE contributed to this state of undersubscriptions. The research was informed by the valuation and pricing framework of Roosenboom. The research questions addressed whether IPOs on the GSE were under/overpriced and whether the projected and pre-issue financials were free from forecasting errors and earnings management. A cross-sectional, explanatory research design was employed to examine a dataset of 30 ...


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