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Finance and Financial Management Commons

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Full-Text Articles in Finance and Financial Management

Using Pairs Of Criteria To Obtain Superior Stock Portfolio Performance, Abdullah Aai Yousuf Dec 2012

Using Pairs Of Criteria To Obtain Superior Stock Portfolio Performance, Abdullah Aai Yousuf

Explorations – The Journal of Undergraduate Research, Scholarship and Creativity at Wright State

This paper discusses the use of pair of financial criteria to obtain the superior stock portfolio performance. Several Portfolios are created with different number of securities over different time horizons, using pair of financial criteria and Price momentum strategy. Our results give support for the use of pairs of criteria in selecting and managing equity portfolio. The synergy effect of combining a financial ratio with the price momentum obtains both statistical and economical superior performance results; especially the pair of Earnings to Price ratio along with Price Momentum strategy with smaller of number of securities in short run.


Strategic Decisions And Shareholder Value: An Analysis Of Conocophillips, Michael Miller May 2012

Strategic Decisions And Shareholder Value: An Analysis Of Conocophillips, Michael Miller

Accounting Undergraduate Honors Theses

Overview of strategic decisions that ConocoPhillips has made and the effect it has on shareholder value. Uses knowledge a basic investor would be equipped with to analyze the spin-off of ConocoPhillips and Phillips 66 by comparing it to Marathon Oil's spin-off and the returns it created for investors.


The Unjustified Subsidy: Sovereign Wealth Funds The Foreign Sovereign Tax Exemption, Jennifer Bird-Pollan Jan 2012

The Unjustified Subsidy: Sovereign Wealth Funds The Foreign Sovereign Tax Exemption, Jennifer Bird-Pollan

Fordham Journal of Corporate & Financial Law

The taxation of Sovereign Wealth Funds in the United States is outmoded and due for reconsideration. Offering a tax exemption to the billion dollar investment funds owned by foreign governments is both unfair and ineffective. Founded in the principles of sovereign immunity, the foreign sovereign tax exemption, codified in I.R.C. § 892, fails to satisfy the Congressional goals that motivated its creation. This Article explains the current taxation of foreign sovereigns and, by extension, Sovereign Wealth Funds. It then illustrates that the current exemption is simultaneously too broad, providing a tax exemption for activities that are clearly nongovernmental activities, and …


Private Equity Investment In The Brics, Andreas Woeller Jan 2012

Private Equity Investment In The Brics, Andreas Woeller

Fordham Journal of Corporate & Financial Law

This Article investigates the legal and economic environment for private equity investments in Brazil, Russia, India and China (“BRIC”). In contrast with disappointing returns in the 1990s, private equity investment has soared in developing countries over the past decade. To explain what has led to the recent success of private equity in the BRICs, this Article will first give an overview of the challenges faced generally when investing in portfolio companies in developing markets and then analyze the legal and economic framework for each of the four BRICs. This Article finds that Brazil and China offer the best opportunities for …