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Articles 31 - 60 of 79
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Differences Between Futures And Forward Prices: An Empirical Investigation Of The Marking-To-Market Effects, Hun Y. Park, Andrew H. Chen
Differences Between Futures And Forward Prices: An Empirical Investigation Of The Marking-To-Market Effects, Hun Y. Park, Andrew H. Chen
Historical Working Papers
Using six commodities and four foreign currencies a comparison is made of the value of futures and forward contracts. Results indicate that the detected differences are attributable to the continual resettlement procedure embedded in futures contracts.
Rural Versus Urban Bank Performance: An Analysis Of Market Competition For Small Business Loans, Jonathan A. Scott, William C. Dunkelberg
Rural Versus Urban Bank Performance: An Analysis Of Market Competition For Small Business Loans, Jonathan A. Scott, William C. Dunkelberg
Historical Working Papers
Using data from surveys of the National Federation of Independent Business (NFIB), an analysis is made to determine the competitiveness of rural versus urban banking markets. Looking at interest rates and credit availability there appears to be no less of a competitive position among rural banks. Service performance, which is subjectively derived, seems to be greater among rural banks.
Small Business Evaluates Its Relationship With Commercial Banks, William C. Dunkelberg, Jonathan A. Scott
Small Business Evaluates Its Relationship With Commercial Banks, William C. Dunkelberg, Jonathan A. Scott
Historical Working Papers
Characteristics of banks that serve small business are studied within the scope of formal studies that have been completed. Apparently larger, primarily urban, banks are less able to provide the personal contacts that small business owners want in dealing with a banking institution.
Analyzing Dividend Policy: A Questionnaire Survey, Richard B. Edelman, Gail E. Farrelly
Analyzing Dividend Policy: A Questionnaire Survey, Richard B. Edelman, Gail E. Farrelly
Historical Working Papers
A survey of financial executives in three industry groups to ascertain the impact of dividends on stock value. Results reveal that there is a belief dividends are important to investors despite a widespread controversy over that very question. Dividends may serve as a signaling device to investors, regardless of economic impact. Some difference in dividend policy between the utility industry and other industries suggests that industry specific information is lacking.
Bonds Issued Between Interest Dates: What Your Textbook Didn't Tell You, Elbert B. Greynolds, Jr., Arthur L. Thomas
Bonds Issued Between Interest Dates: What Your Textbook Didn't Tell You, Elbert B. Greynolds, Jr., Arthur L. Thomas
Historical Working Papers
Inconsistencies in calculating the interest that accrues to bonds due to application of straight line allocation is investigate. The authors suggest that compound interest should be appropriately calculated to avoid paradoxical outcomes.
Advertising, Pricing And Stability In Oligopolistic Markets For New Products, Chaim Fershtman, Vijay Mahajan, Eitan Muller
Advertising, Pricing And Stability In Oligopolistic Markets For New Products, Chaim Fershtman, Vijay Mahajan, Eitan Muller
Historical Working Papers
Models of market strategy are examined to determine the effect a firm's goodwill might have on the introduction of new products. Modeling is based on assumptions that products are essentially non-durable, that goodwill is generated by advertising, and production costs are the same, and that firms are generally equal in discounting profits and have similar objectives.
How Have The Professional Standards Influenced Practice?, Wanda A. Wallace
How Have The Professional Standards Influenced Practice?, Wanda A. Wallace
Historical Working Papers
Audit performance has improved steadily, largely attributable to the new standards, although definite room for improvement exists. Areas for improvement include exchanging audit reports between internal and external auditors, the use of audit programs and the use of statistical sampling.
Building Bridges In Rotary, Michael Van Breda
Building Bridges In Rotary, Michael Van Breda
Historical Working Papers
The author demonstrates,through organizational changes in a not-for-profit organization, how matrix organization practices can change the perspective and operational efficiency of an organization.
Accounting Paradigms And Short-Term Decisions: A Preliminary Study, Michael Van Breda
Accounting Paradigms And Short-Term Decisions: A Preliminary Study, Michael Van Breda
Historical Working Papers
A survey was conducted of firms that were chosen based on the perception that it would be easiest to observe management and production variables. The study attempted to find what variable mattered most in measuring success within the firm. Results show that short term accounting variables are almost exclusively the measures used in American business to evaluate performance.
A New Approach To Variance Analysis, Michael Van Breda
A New Approach To Variance Analysis, Michael Van Breda
Historical Working Papers
Use of indexes is demonstrated as a tool for analyzing the effects of cost changes. Indexes provide the ability to compare costs for different product lines and with other firms.
Multiple Key Informants' Perceptions Of Business Environments, William L. Cron, John W. Slocum, Jr.
Multiple Key Informants' Perceptions Of Business Environments, William L. Cron, John W. Slocum, Jr.
Historical Working Papers
The study validates the need for multiple informants from the breadth of the organizational structure to obtain valid information about the business environment.
Predicting Salesforce Reactions To New Territory Design According To Equity Theory Propositions, William L. Cron
Predicting Salesforce Reactions To New Territory Design According To Equity Theory Propositions, William L. Cron
Historical Working Papers
This paper analyzes the various parameters that affect the design of fair sales territories. Among these parameters are the effects of age, seniority, compensation schemes, and market structure. Since human motivation plays a part, there is considerable complexity in modeling the parameters.
Network Generating Models For Equipment Replacement, Jay E. Aronson, Julius S. Aronofsky
Network Generating Models For Equipment Replacement, Jay E. Aronson, Julius S. Aronofsky
Historical Working Papers
Optimum timing for replacement of equipment is modeled to provide decision makers with data that can be coupled to critical path decision making.
Bank Performance In The Emerging Recovery: A Changing Risk-Return Environment, Jonathan A. Scott, George H. Hempel
Bank Performance In The Emerging Recovery: A Changing Risk-Return Environment, Jonathan A. Scott, George H. Hempel
Historical Working Papers
The authors argue that loan rates lag behind prime rate during economic recovery and never reach the low limits that might otherwise occur due to changes in the regulatory and market environment. The changes referred to specifically include competition between market components, changes in bankruptcy law, and the introduction of new financial instruments such as money market deposit accounts.
What Attributes Of An Internal Auditing Department Significantly Increase The Probability Of External Auditors Relying On The Internal Audit Department, Wanda A. Wallace
What Attributes Of An Internal Auditing Department Significantly Increase The Probability Of External Auditors Relying On The Internal Audit Department, Wanda A. Wallace
Historical Working Papers
Utilizing data from 117 companies, it was possible to ascertain that external auditor reliance on internal auditing outcomes is influenced greatly by the allocation of man-hours to internal audit activities and to a lesser extent by the magnitude of the firm's investment in the internal audit function.
Taxes, Insurance, And Corporate Pension Policy, Andrew H. Chen
Taxes, Insurance, And Corporate Pension Policy, Andrew H. Chen
Historical Working Papers
ERISA connects retirement plan value to general corporate financial decision making and outcomes. The complex interaction between retirement plan regulations, taxation, and corporate finance is not well understood by stakeholders and particularly by beneficiaries.
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.
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 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.
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 …
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; …
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.
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.
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.
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 …
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.
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.
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 …
Sequential Information Dissemination And Relative Market Efficiency, Christopher B. Barry, Robert H. Jennings
Sequential Information Dissemination And Relative Market Efficiency, Christopher B. Barry, Robert H. Jennings
Historical Working Papers
Research in the area of capital market efficiency with respect to information generally considers only the two conclusions that the market is efficient or it is.not efficient; information is either instantaneously reflected in prices or it is not. We investigate a market structure in which individual traders may require differential time lags to respond to new information, either because of time lags in acquiring the information or because of differences in ability to process received information quickly. In the context of this market, we argue that the dichotomous view of efficiency versus inefficiency is not useful; rather it is meaningful …
The Significance Of Price-Earnings Ratios On Portfolio Returns, John W. Peavy, Iii, David A. Goodman
The Significance Of Price-Earnings Ratios On Portfolio Returns, John W. Peavy, Iii, David A. Goodman
Historical Working Papers
This study evaluates the PE ratio as a means of predicting portfolio returns. Results indicate that the PE ratio is a good factor in predicting return and that the CAPM measure may be inadequate.