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Full-Text Articles in Business
Changes In The Intertemporal Relation Between The U.S. And Japanese Stock Markets, Rustin Paul Diehl
Changes In The Intertemporal Relation Between The U.S. And Japanese Stock Markets, Rustin Paul Diehl
Undergraduate Honors Capstone Projects
This paper finds a decreasing relationship between daytime trading in previous-day US equity markets and the Japanese market performance in the current period. On the other hand, the connection has increased between current US equity markets and current, after-hour Japanese markets. These changes have corrected a previous violation of the efficient market hypothesis, and suggest that as internet trading has increased volumes of off-hour trading, the Japanese equity markets have been better able to digest information from current US markets.
Business Valuation Of Pass Through Entities, Mark Brough
Business Valuation Of Pass Through Entities, Mark Brough
Undergraduate Honors Capstone Projects
The majority in the business valuation profession believe that the proper way to value a "pass through" entity is to tax affect the earnings. This may be the traditional understanding, but recent court cases such as Estate of Walter L. Gross suggest that tax affecting may not be valid. The focus of this paper is to analyze the arguments presented by valuation experts in the Tax Court for and against tax affecting the earnings of a pass through entities.
Characteristics Of Firms That Commit Fraud, Genie Hanson
Characteristics Of Firms That Commit Fraud, Genie Hanson
Undergraduate Honors Capstone Projects
This research paper consists of an analysis of all issued AAERs from September 1995 through October 2003. It discusses who commits the fraud, the types of fraud committed, and the interaction of fraud types and firm types.