Business Commons^™

The Impact Of Culture On Hispanic Entrepreneurs As Mediated By Motivation, Challenge, And Success, Valerie V. Ballesteros

Theses & Dissertations

In the modern economic environment, demographic shifts in U.S. population resulting from changing immigration, changing economic policies and environments, and growing socioeconomic disparity, scholarly research examining the business behavior of specific groups and the impact of behavior on the broader marketplace is valuable and necessary. Hispanic entrepreneurs, when compared to both minority and non-minority business-owners, started and flourished in successful business ownership at a greater growth rate than any other group (Davila, Mora, & Zeitlin, 2014). Since the beginning of the 21st century, Hispanic entrepreneurs have become a measurable economic force. The cultural experience of the Hispanic entrepreneur is important …

Implementing The Heston Option Pricing Model In Object-Oriented Cython, Brandon Hardin

All Graduate Plan B and other Reports, Spring 1920 to Spring 2023

The 1973 Black-Scholes model, a revolutionary option pricing formula whose price is 'relatively close to observed prices, makes an assumption that the volatility is constant and thus, deterministic. This causes some inefficiencies and patterns in the pricing of options due to the model providing evidence of the volatility smile' of the volatility. Many scholars have suggested that the volatility should be modelled by a stochastic process and the (1993) Heston Model is one of many proposed solutions to remedy this problem. The Heston Model allows for the 'smile' by defining the volatility as a stochastic process. This thesis considers a …

Additional Evidence On The Impact Of The International Financial Reporting Standards On Earnings Quality: Evidence From Latin America, Mauricio Melgarejo

Scholarship and Professional Work - Business

The purpose of this paper is to explore whether the adoption of the International Financial Reporting Standards (IFRS) has an impact on the quality of earnings in Latin America. Studying a sample offirms from Argentina, Brazil, Chile, Mexico, and Peru, I find that management reports a lower level of discretionary accruals after the implementation of the IFRS. In addition, this study provides evidence that earnings are more persistent and stock prices are more associated with earning numbers after the application of IFRS. This paper provides evidence that earnings quality has increased after the adoption of IFRS in Latin America.

Money Didn’T Buy Happiness, Lawrence J. Fox

Dickinson Law Review (2017-Present)

No abstract provided.

Additional Evidence On The Impact Of The International Financial Reporting Standards On Earnings Quality: Evidence From Latin America, Mauricio A. Melgarejo

Mauricio Melgarejo

A Cost-Differential Analysis Of Local Soybean Processing In East Tennessee: Roast Or Crush?, Rachel Lauren Eatherly

Masters Theses

East Tennessee soybean producers currently have limited local markets and processing options. Most soybeans produced in the region are transported for processing or export to Guntersville or Decatur, Alabama. High transportation costs cut into profit margins and limit local economic impact. With the demand for processed soybeans from the local beef and dairy industries, local processing technology options ought to be investigated. This study will assist soybean farmers in decision-making between hauling to current processing plants or seeking out alternative local processing. Local processing points could allow local beef and dairy farmers additional options of including processed soybeans in least-cost …