Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Business
An Assessment Of Factors Affecting Fleet Fuel Performance, Carlo D. Smith, John L. Kent, Cory J. Roberts
An Assessment Of Factors Affecting Fleet Fuel Performance, Carlo D. Smith, John L. Kent, Cory J. Roberts
All Faculty Scholarship for the College of Business
Improving fuel performance in all modes of transportation is becoming more important as fuel prices increase and concerns over environmental issues rise. This is particularly relevant in the class 8 motor carrier sector which accounts for the majority of fuel consumption among all classes of motor freight movement. The present study evaluated the extent that existing technologies, systems and policies designed to improve fuel efficiency have been and are expected to be adopted by current class 8 fleets. Results suggest that while many of the efforts of suppliers to the industry are focused on new technologies, there remains an opportunity …
Capital Gains, Dividends, And Taxes: Market Reactions To Tax Changes, Mark Foster, Larry White, Michael T. Young
Capital Gains, Dividends, And Taxes: Market Reactions To Tax Changes, Mark Foster, Larry White, Michael T. Young
All Faculty Scholarship for the College of Business
The purpose of this study is to examine the effect of a capital gains tax reduction on the stock price of firms that have not historically paid a dividend. If markets are semi-strong-form efficient, one would expect that the market price would have already adjusted prior to the day the announcement was made, assuming no new information was included in the announcement. If markets have not already incorporated the information, there would be a possibility for abnormal returns from investing in the stocks on the date of the announcement. This paper studies the returns from companies prior to, and subsequent …