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Full-Text Articles in Business
Expanding Your Accounting Classroom With Digital Video Technology, Mark Holtzblatt, Norbert Tschakert
Expanding Your Accounting Classroom With Digital Video Technology, Mark Holtzblatt, Norbert Tschakert
Business Faculty Publications
In the past, many activities of accounting professors were restricted or confined by their classroom walls. Bringing in guest speakers, taking students on field trips and teaching students off-campus (either locally or globally) were extraordinary efforts that required significant organization. Today, numerous technological advancements in communication infrastructure, equipment and online tools greatly facilitate such initiatives. Outside experts can now visit the classroom, students can explore or collaborate in distant places and professors can extend the geographical reach of their lessons simply via the means of digital video technology. Based on our 2010 Conference on Teaching and Learning in Accounting (CTLA) …
Experiential Learning Via An Innovative Inter-University Ifrs Student Video Competition, Mark Holtzblatt
Experiential Learning Via An Innovative Inter-University Ifrs Student Video Competition, Mark Holtzblatt
Business Faculty Publications
This paper reports on the results of an innovative IFRS Student Video Competition conducted between the authors' universities in the autumn 2009 semester. The competition provided an experiential learning opportunity for 57 graduate level students. A total of 46 recognized accounting standard-setters, partners, professors and other experts were identified, contacted and interviewed. Numerous communication technologies enabled this collaborative venture to connect the expert interviewees to the student interviewers. The end result was the creation of a series of videos on IFRS, each of 10 to 15 minutes in length, available on an educational Vimeo.com channel for the benefit of students …
Jump Risk And Cross Section Of Stock Returns: Evidence From China's Stock Market, Haigang Zhou, John Qi Zhu
Jump Risk And Cross Section Of Stock Returns: Evidence From China's Stock Market, Haigang Zhou, John Qi Zhu
Business Faculty Publications
Various studies have confirmed the existence of jumps in different financial markets. However, there is sparse theoretical or empirical effort to examine the dynamic relation between jump risk and cross-sectional expected stock returns. We follow a stylized SDF-based diffusion-jump model to examine its testable implications about the relation between cross-section expected excess returns and variations in jump intensities across stocks. The zero-cost portfolio, exploiting the return spreads between the top and bottom decile portfolios formed on jump intensity, could earn an annualized return as high as 24% with an annualized Sharpe ratio of 1.67. A Fama-MacBeth test shows that stock …
Duration Dependence In Bull And Bear Stock Markets, Haigang Zhou, Steven E. Rigdon
Duration Dependence In Bull And Bear Stock Markets, Haigang Zhou, Steven E. Rigdon
Business Faculty Publications
No abstract provided.
The Perceived Effectiveness Of The Officer Certification Requirement Under Sarbanes-Oxley, T. J. Engebretson, Heidi H. Meier
The Perceived Effectiveness Of The Officer Certification Requirement Under Sarbanes-Oxley, T. J. Engebretson, Heidi H. Meier
Business Faculty Publications
The Sarbanes-Oxley Act of 2002 brought about sweeping changes that were meant to improve corporate reporting in the United States and to restore investor confidence following some of the largest business failures in US history. This study examines one requirement of this legislation, the certification of the financial statements by the Chief Executive Officer (CEO) and the Chief Financial Officer (CFO) by surveying stakeholder constituent groups to determine whether this new requirement is effective in accomplishing the goals established by Congress and the Securities and Exchange Commission (SEC). This is accomplished by using Cameron's strategic constituencies model to test seven …