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Finance and Financial Management

Series

2001

Institution
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Articles 1 - 30 of 55

Full-Text Articles in Business

Setting Up The Books: A Forest Owner's Guide To Capital Accounts And Record-Keeping For Federal Income, The University Of Tennessee Agricultural Extension Service Dec 2001

Setting Up The Books: A Forest Owner's Guide To Capital Accounts And Record-Keeping For Federal Income, The University Of Tennessee Agricultural Extension Service

Financial Management

Forest owners have a number of federal income tax incentives available to them. Growing timber can 2 be an income-producing activity, with the trees being considered a capital asset. Income from sales or other disposition of capital assets is then taxed at capital gains rates, as opposed to ordinary income tax rates. Investments in timber can be recovered through depletion deductions and reforestation expenses, qualifying for a tax credit. These provisions and others in the tax code encourage timber production, which is generally considered to be good for both the ecology and the economy. This publication will assist you …

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Checking Your Credit Report, Barbara Rowe Nov 2001

Checking Your Credit Report, Barbara Rowe

All Current Publications

No abstract provided.

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How Much Credit Is Too Much?, Barbara Rowe Nov 2001

How Much Credit Is Too Much?, Barbara Rowe

All Current Publications

No abstract provided.

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Persistence In Style-Adjusted Mutual Fund Returns, Melvyn Teo, Sung-Jun Woo Nov 2001

Persistence In Style-Adjusted Mutual Fund Returns, Melvyn Teo, Sung-Jun Woo

Research Collection Lee Kong Chian School Of Business

The literature on mutual fund persistence took a hit with the finding that one-year stock momentum and expense ratios account for most of the persistence in mutual fund performance (Carhart, 1992; Carhart, 1997). However, since equity mutual funds are grouped into styles (e.g., large value, small growth, mid-cap growth, etc.) and are often confined to trading stocks within their style, one should measure fund performance relative to style when investigating managerial ability. Using CRSP mutual fund data and a methodology similar to Carhart (1997), we find that differences in style-adjusted fund returns persist for up to six years. Neither one-year …

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Building A New Credit Report, Barbara Rowe Nov 2001

Building A New Credit Report, Barbara Rowe

All Current Publications

No abstract provided.

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How Many Credit Cards Do You Need?, Barbara Rowe Nov 2001

How Many Credit Cards Do You Need?, Barbara Rowe

All Current Publications

No abstract provided.

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Reducing Credit Card Debt, Barbara Rowe Nov 2001

Reducing Credit Card Debt, Barbara Rowe

All Current Publications

No abstract provided.

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2002-2003 Budget Request, Southern University System. Office Of Finance & Administration Oct 2001

2002-2003 Budget Request, Southern University System. Office Of Finance & Administration

All Southern University System Budgets

The Southern University System Administration & Board of Supervisors Budget Request Fiscal Year Ending Jue 20, 2003.

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An Empirical Examination Of Traditional Neighborhood Development, Charles C. Tu, Mark Eppli Oct 2001

An Empirical Examination Of Traditional Neighborhood Development, Charles C. Tu, Mark Eppli

Finance Faculty Research and Publications

This study analyzes the impact of the new urbanism on single-family home prices. Specifically, we explore the price differential that homebuyers pay for houses in new urbanist developments relative to houses in conventional suburban developments. Using data on over 5,000 single-family home sales from 1994 to 1997 in three different neighborhoods, hedonic regression results reveal that consumers pay more for homes in new urbanist communities than those in conventional suburban developments. Further analyses indicate that the price premium is not attributable to differences in improvement age and other housing characteristics.

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Ua9 Investing In The Spirit, Wku Development & Alumni Relations Oct 2001

Ua9 Investing In The Spirit, Wku Development & Alumni Relations

WKU Archives Records

Development office newsletter regarding donors and donations to Western Kentucky University.

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Preplanning A Funeral, Barbara Rowe Oct 2001

Preplanning A Funeral, Barbara Rowe

All Current Publications

No abstract provided.

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Are Interest Rate Derivatives Spanned By The Term Structure Of Interest Rates?, Massoud Heidari, Liuren Wu Sep 2001

Are Interest Rate Derivatives Spanned By The Term Structure Of Interest Rates?, Massoud Heidari, Liuren Wu

CRIF Working Paper series

We investigate whether the same finite dimensional dynamic system spans both interest rates (the yield curve) and interest rate options (the implied volatility surface). We find that the options market exhibits factors independent of the underlying yield curve. While three common factors are adequate to capture the systematic movement of the yield curve, we need three additional factors to capture the movement of the implied volatility surface.

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Shopping For Long-Term Care Insurance, Barbara Rowe Sep 2001

Shopping For Long-Term Care Insurance, Barbara Rowe

All Current Publications

No abstract provided.

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Financing Long-Term Care: Insurance And Its Alternatives, Barbara Rowe Sep 2001

Financing Long-Term Care: Insurance And Its Alternatives, Barbara Rowe

All Current Publications

No abstract provided.

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2001-2002 Operating Budget: Southern University Law Center, Southern University System. Office Of Finance & Administration. Aug 2001

2001-2002 Operating Budget: Southern University Law Center, Southern University System. Office Of Finance & Administration.

All Southern University System Budgets

The 2001-2002 Fiscal Year Operating Budget for the Southern University Law Center Campus.

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2001-2002 Operating Budget, Southern University System. Office Of Finance & Administration. Aug 2001

2001-2002 Operating Budget, Southern University System. Office Of Finance & Administration.

All Southern University System Budgets

The Southern University and A & M College Operating Budget for 2001-2002.

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2001-2002 Operating Budget, Southern University System. Office Of Finance & Administration. Aug 2001

2001-2002 Operating Budget, Southern University System. Office Of Finance & Administration.

All Southern University System Budgets

The Southern University System Board and System Administration Operating Budget 2001-2002.

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2001-2002 Operating Budget, Southern University System. Office Of Finance & Administration. Aug 2001

2001-2002 Operating Budget, Southern University System. Office Of Finance & Administration.

All Southern University System Budgets

The Southern University at Shreveport Operating Budget 2001-2002. Fiscal Year Ending June 30, 2002. Southern University System.

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Sp582 Finding A Home To Rent That You Can Afford, The University Of Tennessee Agricultural Extension Service Aug 2001

Sp582 Finding A Home To Rent That You Can Afford, The University Of Tennessee Agricultural Extension Service

Financial Management

Finding a nice, affordable place to rent can be a difficult task. Affordable housing is not always listed in the newspapers, and may be more difficult to find than more expensive housing. But, if you know where to look, who to talk to, what questions to ask, and what agencies can help you, your search will be easier. And, your reward will be finding a nice home you will be able to afford for you and your family.

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Ua9 Investing In The Spirit, Wku Development & Alumni Relations Jul 2001

Ua9 Investing In The Spirit, Wku Development & Alumni Relations

WKU Archives Records

Development office newsletter regarding donors and donations to Western Kentucky University.

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Is A Convertible Bond Call Really Bad News?, Louis H. Ederington, Jeremy C. Goh Jul 2001

Is A Convertible Bond Call Really Bad News?, Louis H. Ederington, Jeremy C. Goh

Research Collection Lee Kong Chian School Of Business

The article tests and rejects the hypothesis that managers call in-the-money convertibles when they view a decline in the value of the firm as likely. Inconsistent with this view, it finds that insiders generally buy equity before conversion-forcing calls. Also, analysts tend to raise their earnings forecasts following a call. There is no evidence that earnings analysts interpret a conversion-forcing call as bad news. Indeed there is evidence that, relative to firms in general, analysts are revising their earnings forecasts upward in the months surrounding conversion-forcing calls. The article concludes that an announcement of a conversion-forcing call of a firm's …

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The Effectiveness Of Institutional Activism, Gary L. Caton, Jeremy Goh, Jeffrey Donaldson Jul 2001

The Effectiveness Of Institutional Activism, Gary L. Caton, Jeremy Goh, Jeffrey Donaldson

Research Collection Lee Kong Chian School Of Business

Researchers examined earnings-forecast revisions and stock returns after release of the Focus List of poorly performing companies by the Council of Institutional Investors. Using Tobin's q as a measure of a company's ability to improve performance, researchers found significant and positive abnormal forecast revisions and post-release stock returns for companies with q greater than one. Findings support the proposition that institutional activism is effective for underperforming companies - but only those companies with the ability to respond to the challenge to improve performance.

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2000-2001 Operating Budget: Southern University At New Orleans, Southern University System. Office Of Finance & Administration. Jun 2001

2000-2001 Operating Budget: Southern University At New Orleans, Southern University System. Office Of Finance & Administration.

All Southern University System Budgets

No abstract provided.

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2000-2001 Operating Budget, Subr Agricultural Extension And Research Programs. Office Of Finance & Administration. Jun 2001

2000-2001 Operating Budget, Subr Agricultural Extension And Research Programs. Office Of Finance & Administration.

All Southern University System Budgets

Southern University System. Office of Finance & Administration.

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Design And Estimation Of Quadratic Term Structure Models, Markus Leippold, Liuren Wu Jun 2001

Design And Estimation Of Quadratic Term Structure Models, Markus Leippold, Liuren Wu

CRIF Working Paper series

We consider the design and estimation of quadratic term structure models. We start with a list of stylized facts on interest rates and interest rate derivatives, classified into three layers: (1) general statistical properties, (2) forecasting relations, and (3) conditional dynamics. We then investigate the implications of each layer of property on model design and strive to establish a mapping between evidence and model structures. We calibrate a two-factor model that approximates these three layers of properties well, and illustrate how the model can be applied to pricing interest rate derivatives.

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Real Exchange-Rate Behaviour Under Fixed And Floating Exchange Rate Regimes, James R. Lothian, Cornelia H. Mccarthy May 2001

Real Exchange-Rate Behaviour Under Fixed And Floating Exchange Rate Regimes, James R. Lothian, Cornelia H. Mccarthy

CRIF Working Paper series

In this paper we examine the stability of the real exchange rate and the macroeconomic effects of alternative exchange-rate regimes, including currency union, on real exchange-rate behaviour. We focus on the Irish punt in order to exploit its diversity of experience over different nominal exchange rate regimes. We make both temporal and cross-country comparisons of real-exchange-rate stability for the Irish punt with sterling, the US dollar and the German mark. We reach two conclusions on the basis of our results. The first is that for Ireland, as for most other countries, purchasing power parity provides a reasonably good description of …

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Equity Returns And Inflation: The Puzzlingly Long Lags, James R. Lothian, Cornelia Mccarthy May 2001

Equity Returns And Inflation: The Puzzlingly Long Lags, James R. Lothian, Cornelia Mccarthy

CRIF Working Paper series

This paper examines data for stock prices and price levels of 14 developed countries during the post-WWII era and compares their behavior in that sample with behavior over the past two centuries in the UK and the US. Contrary to much of the literature of the past several decades, we find that nominal equity prices do, in fact, keep pace with movements in the overall price level. Our results suggest, however, that this is only the case over long periods. The puzzle therefore is not that equities fail the test as inflation hedges, as had been quite widely believed, but …

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A Simulation Analysis Of The Relationship Between Retail Sales And Shopping Center Rents, Gregory H. Chun, Mark Eppli, James D. Shilling May 2001

A Simulation Analysis Of The Relationship Between Retail Sales And Shopping Center Rents, Gregory H. Chun, Mark Eppli, James D. Shilling

Finance Faculty Research and Publications

This article examines the variation in rents per square foot among regional shopping centers in the United States in response to variation in retail sales per square foot. The analysis breaks new ground by treating base and percentage rents as endogenous functions of retail sales. The analysis further distinguishes between de facto, if not de jure, fixed and percentage leases, and between new versus existing leases. Simulation results suggest that shopping center rents can easily increase in the short-run as retail sales decrease, or they can easily decrease as retail sales increase. In addition, the results suggest that shopping center …

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The Crummer Suntrust Investment Portfolio 2001, Luna Anico, Molly Ater, Evan Melcher, Michael Welker Apr 2001

The Crummer Suntrust Investment Portfolio 2001, Luna Anico, Molly Ater, Evan Melcher, Michael Welker

Crummer Truist Portfolios

No abstract provided.

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Top 10 Audit Deficiencies, Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson Apr 2001

Top 10 Audit Deficiencies, Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson

Faculty and Research Publications

The article focuses on financial statement fraud based on cases wherein the U.S. Securities and Exchange Commission sanctioned auditors for their association with fraudulent financial statements. All of the cases involved public companies, most of which engaged ill fraudulent financial reporting. Only a few engaged in misappropriation of assets or defalcation. The most common problem, alleged in 90% of the cases, was the auditor's failure to gather sufficient evidence. In some instances, this failure was pervasive throughout the engagement while in other instances the allegations were more specific. For example, many of the cases involved inadequate evidence in the areas …

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