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Full-Text Articles in Business

On Saving Money, Charles J. Higgins Oct 2016

On Saving Money, Charles J. Higgins

Finance Faculty Works

In the consideration to save more money, whether for retirement or say for travel, many focus on the less important activities and ignore some of the more important ones.


Errors Spell Checkers Do Not Correct And Style Sheet: 5 Years Later, Charles J. Higgins Aug 2016

Errors Spell Checkers Do Not Correct And Style Sheet: 5 Years Later, Charles J. Higgins

Finance Faculty Works

This updated listing of words that are often confused by spell checkers is the most downloaded article among my works and those at my university. After 5 years, it has been frequently revised and added to with more than a thousand new words.


What’S Wrong With Peg?, Charles J. Higgins Dec 2015

What’S Wrong With Peg?, Charles J. Higgins

Finance Faculty Works

PEG is a newer investment ratio measure of a security’s PE ratio divided by the firm’s growth rate as a percentage. It is examined and contrasted with other investment valuation measures. PEG is shown to be problematic in terms of its units of measure, in what it purports to appropriately determine, and it is non monotonic for relatively profitable firms and is only slightly indicative of correct security selection for relatively unprofitable firms.


Travel Safety: Time Versus Distance, Charles J. Higgins Jul 2015

Travel Safety: Time Versus Distance, Charles J. Higgins

Finance Faculty Works

No abstract provided.


How Do Acquirers Choose Between Mergers And Tender Offers?, David Offenberg, Christo Pirinsky May 2015

How Do Acquirers Choose Between Mergers And Tender Offers?, David Offenberg, Christo Pirinsky

Finance Faculty Works

Tender offers provide the advantage of substantially faster completion times than mergers. However, a tender offer signals to the target higher demand for its shares and raises its reservation price. In equilibrium, bidders tradeoff speed and cost. Consistent with this theory, we show that deals in more competitive environments and deals with fewer external impediments on execution are more likely to be structured as tender offers. Tender offers also require higher premiums than mergers. Finally, the rivals of the bidding firm realize significantly lower announcement returns and subsequent operating performance in tender offers than in mergers.


On Maximizing Annualized Option Returns, Charles J. Higgins Oct 2014

On Maximizing Annualized Option Returns, Charles J. Higgins

Finance Faculty Works

While options do generally demonstrate an increase in prices as time increases, an annualized return of their excess premiums exhibit other characteristics including a lower return on options farther out of the money, that as the exercise price is farther out of the money that the expiration with the greatest annualized return is longer in time, and more interestingly that for underlying securities having larger standard deviations the greatest annualized option returns are found with options having shorter expirations.


An After Tax Valuation Of Debt Instruments, Charles J. Higgins Jan 2014

An After Tax Valuation Of Debt Instruments, Charles J. Higgins

Finance Faculty Works

The net present value of any loan at is own discount rate is shown to be zero in both pre tax and after tax worlds. This allows separation from any investment net present value analysis. Further, it simplifies the analysis and it is argued is appropriate even in weighted average cost of capital scenarios wherein the cost of capital equal to its own after tax discount rate and remains a zero in terms of its own net present value.


The Case Against Stock Picking, Charles J. Higgins Oct 2013

The Case Against Stock Picking, Charles J. Higgins

Finance Faculty Works

This paper brings together various topics in finance--the Capital Asset Pricing Model, Portfolio Theory, the empirical evidence, and the Efficient Market Hypothesis--to address whether individual security selection--Stock Picking--is or is not a meritorious venture.


In Defense Of The Traditional Ira, Charles J. Higgins Mar 2013

In Defense Of The Traditional Ira, Charles J. Higgins

Finance Faculty Works

No abstract provided.


Investor Protection And Cash Holdings: Evidence From U.S. Cross-Listing, Ying Huang, Susan Elkinawy, Pankaj K. Jain Mar 2013

Investor Protection And Cash Holdings: Evidence From U.S. Cross-Listing, Ying Huang, Susan Elkinawy, Pankaj K. Jain

Finance Faculty Works

This paper examines (i) whether the level of firms’ cash holdings differ depending on the strength of investor protection, (ii) whether excess cash holdings are valued more with better investor protection, and (iii) whether cross-listed firms that improve investor protection through “bonding” hold relatively more cash than non-cross-listed firms. We analyze 1405 ADR firms and their corresponding matched firms from 39 different countries and document that ADR firms have significantly higher cash holdings relative to their non-cross-listed peers, especially in recent years. The increase in cash holdings is much higher for emerging market firms because of their transition from particularly …


The Hidden Meaning In Those Letters And Numbers, Charles J. Higgins Oct 2012

The Hidden Meaning In Those Letters And Numbers, Charles J. Higgins

Finance Faculty Works

No abstract provided.


On Collecting Social Security Benefits After Age 66, Charles J. Higgins Jul 2012

On Collecting Social Security Benefits After Age 66, Charles J. Higgins

Finance Faculty Works

For those with expectations of a normal longevity, electing to collect Social Security benefits at or after age 66 is currently recognized as appropriate. However, the question of postponing starting payments after the age of 66 is more problematic. This article will show that discounting the various payment elections becomes moot after a 6 percent discount rate.


Errors Spell Checkers Do Not Correct And Style Sheet, Charles J. Higgins Nov 2011

Errors Spell Checkers Do Not Correct And Style Sheet, Charles J. Higgins

Finance Faculty Works

The article focuses on errors that are not corrected by spell checkers in writing programs and communication devices. It is said that spell checkers may change a written word to an unintended one, as well as may provide autocompletion. A list of words that spell checkers and auto completion programs may confuse is provided. Several words in which writing programs can do little to correct notational styles are also listed.


Lesser Known Option Trading Strategies, Charles J. Higgins May 2011

Lesser Known Option Trading Strategies, Charles J. Higgins

Finance Faculty Works

Options are bought to hedge (insure) or to speculate on securities. This article examines instead the sale of options in a conservative approach (in lieu of limit orders) and in an aggressive approach (in lieu of margin interest expense). Many know that an investor can use options to increase or decrease risk. This article will explore aspects of options that are lesser known in terms of option level approvals, option use in lieu of limit orders, and no interest expense versions of speculative leverage


Regenerative Patterning In Swarm Robots: Mutual Benefits Of Research In Robotics And Stem Cell Biology, Michael Rubenstein, Ying Sai, Cheng-Ming Chuong, Wei-Min Shen Jan 2009

Regenerative Patterning In Swarm Robots: Mutual Benefits Of Research In Robotics And Stem Cell Biology, Michael Rubenstein, Ying Sai, Cheng-Ming Chuong, Wei-Min Shen

Finance Faculty Works

This paper presents a novel perspective of Robotic Stem Cells (RSCs), defined as the basic non-biological elements with stem cell like properties that can self-reorganize to repair damage to their swarming organization. "Self" here means that the elements can autonomously decide and execute their actions without requiring any preset triggers, commands, or help from external sources. We develop this concept for two purposes. One is to develop a new theory for self-organization and self-assembly of multi-robots systems that can detect and recover from unforeseen errors or attacks. This self-healing and self-regeneration is used to minimize the compromise of overall function …


A Comparison Of Two Types Of Rough Sets Induced By Coverings, Ying Sai Jan 2009

A Comparison Of Two Types Of Rough Sets Induced By Coverings, Ying Sai

Finance Faculty Works

Rough set theory is an important technique in knowledge discovery in databases. In covering-based rough sets, many types of rough set models were established in recent years. In this paper, we compare the covering-based rough sets defined by Zhu with ones defined by Xu and Zhang. We further explore the properties and structures of these types of rough set models. We also consider the reduction of coverings. Finally, the axiomatic systems for the lower and upper approximations defined by Xu and Zhang are constructed.


Using Technology To Support Pedagogy In An Or/Ms Course, Kala Seal, Zbigniew Przasnyski Jan 2003

Using Technology To Support Pedagogy In An Or/Ms Course, Kala Seal, Zbigniew Przasnyski

Finance Faculty Works

We tried several methods to improve pedagogy in a graduate introductory OR/MS course. We developed digital video instruction modules, animations, computer-based tutorials, and a course Web site and used Web-based feedback, virtual classrooms, and collaborative learning methods to support students' learning. We learned that the course Web site, Web-based feedback, virtual classrooms, and some collaborative learning methods are easy to develop and implement and provide immediate returns. Others, such as digital video instructions, animations, and real-time collaborative computing, need more time but may provide better pedagogic benefits in the long run. The benefits from all the efforts accumulate over time. …


Spreadsheets And Or/Ms Models: An End-User Perspective, Linda Leon, Zbigniew Przasnyski, Kala Seal Jan 1996

Spreadsheets And Or/Ms Models: An End-User Perspective, Linda Leon, Zbigniew Przasnyski, Kala Seal

Finance Faculty Works

In 1986, Bodily stated that practitioners could use spreadsheets to model management science/operations research (OR/MS) problems. We surveyed OR practitioners to determine the extent of implementation of these OR/MS problems in a spreadsheet environment and found that end users are solving OR/MS problems using spreadsheets across many functional areas of business, though in varying degrees. Some areas show higher use than others and spreadsheet models are being used to implement various OR tools in a pattern very similar to their use in the nonspreadsheet environment.


A Markovian Model For The Valuation Of Human Assets Acquired By An Organizational Purchase, Eric G. Flamholtz, George T. Geis, Richard J. Perle Jan 1984

A Markovian Model For The Valuation Of Human Assets Acquired By An Organizational Purchase, Eric G. Flamholtz, George T. Geis, Richard J. Perle

Finance Faculty Works

A corporation acquires the assets and liabilities of a securities brokerage firm for a price in excess of net book value. A Markov analysis is used in conjunction with human resource accounting to value a pool of account executives employed by the brokerage firm. The tax implications of imputing a portion of the purchase price premium to the pool of human assets (as opposed to goodwill) are discussed.