Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Models (2)
- Securities (2)
- Accounting (1)
- Accrual accounting (1)
- Analytical review procedures (1)
-
- Assumptions (1)
- Auditors (1)
- Banks (1)
- Business problems (1)
- CAPM (1)
- Capital asset pricing model (1)
- Capital budgeting (1)
- Commercial paper (1)
- Company growth (1)
- Comparable information (1)
- Competition (1)
- Competitive advantage (1)
- Content (1)
- Control model (1)
- Decision model (1)
- Deregulation (1)
- Distance functions (1)
- Earnings (1)
- Education (1)
- Employees (1)
- Entrepreneurship (1)
- Ethics (1)
- FASB (1)
- Federal Accounting Standards Board (1)
- Firm size (1)
Articles 1 - 16 of 16
Full-Text Articles in Business
Microcomputers In The Banking Industry, Chun H. Lam, Geogre H. Hempel
Microcomputers In The Banking Industry, Chun H. Lam, Geogre H. Hempel
Historical Working Papers
The challenges stemming from deregulation in the 1980's are outlined and the potential role of technology, specifically microcomputers, as a means of improving performance is suggested.
Toward A Formal Model Of Optimal Seller Behavior In The Real Estate Transactions Process, Kerry Vandell
Toward A Formal Model Of Optimal Seller Behavior In The Real Estate Transactions Process, Kerry Vandell
Historical Working Papers
Observing that real estate transactions are often based on minimal information and crude perceptions of actual value, alternative strategies are examined. The optimal or most realistic strategy appears to be one in which the seller updates information based on bids received.
Teaching A Financial Planning Language As The Principal Computer Language For Mba's, Thomas E. Perkins, Paul Gray
Teaching A Financial Planning Language As The Principal Computer Language For Mba's, Thomas E. Perkins, Paul Gray
Historical Working Papers
This paper describes the experiences at SMU in using a financial planning language (specifically, the Interactive Financial Planning System (IFPS)) as the primary computer language taught to MBA's. The language was introduced to extend the students' ability to solve business problems. Experiences with teaching the language, the extent of its use, and the results of a student suvey are discussed.
Put Budgeting Back Into Capital Budgeting, Michael F. Van Breda
Put Budgeting Back Into Capital Budgeting, Michael F. Van Breda
Historical Working Papers
Use of accrual accounting in both the decision making and subsequent control phase of management can make the the entire process both more understandable and accountable with referring to laborious mathematical models that require advanced skills to assimilate.
Job Turnover Versus Company Turnover: Reassessment Of The March And Simon Participation Model, Ellen F. Jackofsky, Lawrence H. Peters
Job Turnover Versus Company Turnover: Reassessment Of The March And Simon Participation Model, Ellen F. Jackofsky, Lawrence H. Peters
Historical Working Papers
This study is designed to test the proposition that both intraorganizational and inter-organizational mobility, as opposed to interorganizational mobility alone, may be a more appropriate criterion for testing conceptual propositions regarding the prediction of turnover. To this end, the March and Simon (1958) participation model was tested utilizing two different dependent measures, job turnover and organizational turnover, among a sample of 290 retail sales employees. Measures of job satisfaction and the expectation of finding alternatives were administered and eight months later turnover data were collected. Using moderated regression, it was found that with the criterion, job turnover, the ease x …
An Empirical Evaluation Of Statistical Matching Methodologies, Richard A. Barry, William H. Stewart, J. Scott Turner
An Empirical Evaluation Of Statistical Matching Methodologies, Richard A. Barry, William H. Stewart, J. Scott Turner
Historical Working Papers
Using known data, the methodologies available for microdata file merging are compared. Results indicate that various techniques work or do not work in specific circumstances. An optimal-constrined merge model with an absolute difference distance function provide the best results.
A Linguistic Analysis Of Accounting, Gail E. Farrelly
A Linguistic Analysis Of Accounting, Gail E. Farrelly
Historical Working Papers
Examples of crucial word meanings are given that tend to obfuscate issues and may diminish the professional role of accountants.
Reporting On The Annual Report, Gail E. Farrelly, Gail B. Wright
Reporting On The Annual Report, Gail E. Farrelly, Gail B. Wright
Historical Working Papers
Annual reports provide an important source of information for investors. The SEC guidance to companies that requires "forward-looking" discussions of events is far from uniform but a constructive step in providing information.
Selecting Optimal Portfolios With A Futures Market In A Stock Index, Dwight Grant
Selecting Optimal Portfolios With A Futures Market In A Stock Index, Dwight Grant
Historical Working Papers
Futures in a stock index offer investors an important complement to the risk and return expectations of the basic portfolio.
A Further Inquiry Into The Market Value And Earnings' Yield Anaomalies, John W. Peavy, Iii, David A. Goodman
A Further Inquiry Into The Market Value And Earnings' Yield Anaomalies, John W. Peavy, Iii, David A. Goodman
Historical Working Papers
The apparent existence of two stock market anomalies, the earnings' yield (E/P ratio) and the market value (MV) effects, has stimulated considerable research. This study expands the E/P - MV literature by detecting the following: (1) both an E/P and a MV effect exist among a sample of industrial stocks over the 1970-1980 period; (2) using risk-adjusted returns, each of the E/P and MV effects persisted even after controlling the other; (3) an adjustment for a significant time bias in the returns data caused the MV anomaly to disappear after controlling for E/P ratios, but a significant E/P effect remained; …
A Typology Of Small Businesses: Hypothesis And Preliminary Study, Neil C. Churchill, Virginia L. Lewis
A Typology Of Small Businesses: Hypothesis And Preliminary Study, Neil C. Churchill, Virginia L. Lewis
Historical Working Papers
Growth of companies through various stages of development is explored and validated by comparison with companies described by current company officers who were participating in a training program. Since data used were not representative of small business, full validation of the evolutionary model was not completed.
Analytical Review Developments In Practice: Misconceptions, Potential Applications, And Field Experience, Wanda A. Wallace
Analytical Review Developments In Practice: Misconceptions, Potential Applications, And Field Experience, Wanda A. Wallace
Historical Working Papers
Analytical techniques that can provide evidence of irregularities which are undetectable through conventional audit procedures are enumerated in detail. Examples of real audit problems are discussed. Modern statistical tools are suggested as key tools for CPAs.
Reasons For Quitting: A Comparison Of Part-Time And Full-Time Employees, James R. Salter, Lawrence H. Peters, Ellen F. Jackofsky
Reasons For Quitting: A Comparison Of Part-Time And Full-Time Employees, James R. Salter, Lawrence H. Peters, Ellen F. Jackofsky
Historical Working Papers
Based on the construct of "partial inclusion", it was hypothesized that the turnover of full-time employees would be best explained by job-related reasons and that of part-time employees by non job-related reasons. To test these hypotheses, data were collected from 1558 part-time and 640 full-time persons who voluntarily quit their jobs. With the exception of three items dealing with work schedules, the results tended to support the hypotheses. These results were discussed with regard to the management of turnover within full-time and part-time employee groups and the importance of continued research aimed at identifying company controllable factors whih influence the …
Replicating Electric Utility Short-Term Credit Ratings, John W. Peavy, Iii, S. Michael Edgar
Replicating Electric Utility Short-Term Credit Ratings, John W. Peavy, Iii, S. Michael Edgar
Historical Working Papers
The market has devised a more detailed public utility commercial paper rating scherre than presently exists at the major rating bureaus. This stuiy identifies the key financial variables that contribute to market rating differences. A multiple discriminant model is developed that employs these variables to replicate not only agency ratings, but also the more precise market ratings. The empirical results verify the contention that public utility paper issuers can be effectively classified into more distinct quality categories than are currently provided by the agency raters.
The Senior Marketing Officer - An Academic Perspective, James T. Rothe
The Senior Marketing Officer - An Academic Perspective, James T. Rothe
Historical Working Papers
This paper reports the summary observations and opinions associated with the performance of the senior managerial task and reassesses the marketing educator's responsibilities in light of the experience. The observations and opinions are based on a recently completed two year experience as Senior Vice President of Marketing for the Searle Optical Group (Pearle Vision Centers). Critical observations are made about the role of marketing in the firm, the most vital aspects of thee job, the art-science debate, marketing and finance, working with people, dealing with inflation, and time pressures. These observations are then discussed in the context of the mar;keting …
Bank Structure And Small Business Loan Markets, William C. Dunkelberg, Jonathan A. Scott
Bank Structure And Small Business Loan Markets, William C. Dunkelberg, Jonathan A. Scott
Historical Working Papers
The extant research on the impact of bank structure on bank service to local communities suggests that customers in local markets are better served by broader multi-office banking authority. Using survey data from a sample of over 4000 small businesses in April 1980, this paper analyzes the impact of branching status, bank size, and market size on average loan cost, bank competition for small firm business, credit availability and ratings of bank performance on desired services. The results of this study provide no evidence that banks in statewide branching environments provide better service to small businesses. Branching status was found …