Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Finance and Financial Management (18)
- Accounting (11)
- Business Administration, Management, and Operations (3)
- Corporate Finance (3)
- Physical Sciences and Mathematics (3)
-
- Social and Behavioral Sciences (3)
- Statistics and Probability (3)
- Applied Statistics (2)
- Architecture (2)
- Economics (2)
- Education (2)
- Engineering (2)
- Entrepreneurial and Small Business Operations (2)
- Law (2)
- Marketing (2)
- Advertising and Promotion Management (1)
- African Languages and Societies (1)
- Analysis (1)
- Applied Mathematics (1)
- Architectural Technology (1)
- Arts and Humanities (1)
- Categorical Data Analysis (1)
- Civil and Environmental Engineering (1)
- Curriculum and Instruction (1)
- Design of Experiments and Sample Surveys (1)
- Educational Methods (1)
- Environmental Design (1)
- Environmental Engineering (1)
- Finance (1)
- Institution
-
- University of Mississippi (4)
- Fordham Law School (2)
- Liberty University (2)
- Selected Works (2)
- Singapore Management University (2)
-
- Stephen F. Austin State University (2)
- The University of Akron (2)
- The University of Southern Mississippi (2)
- Walden University (2)
- Air Force Institute of Technology (1)
- Butler University (1)
- Central Bank of Nigeria (1)
- DePaul University (1)
- Florida International University (1)
- Georgia Southern University (1)
- Montclair State University (1)
- Pepperdine University (1)
- University of Arkansas, Fayetteville (1)
- University of Central Florida (1)
- University of Kentucky (1)
- University of South Carolina (1)
- University of Wollongong (1)
- Virginia Commonwealth University (1)
- Washington University in St. Louis (1)
- Publication
-
- Industry Guides (AAGs), Risk Alerts, and Checklists (3)
- Faculty Publications (2)
- Fordham Journal of Corporate & Financial Law (2)
- Honors Theses (2)
- Senior Honors Theses (2)
-
- Walden Dissertations and Doctoral Studies (2)
- Williams Honors College, Honors Research Projects (2)
- Accounting Undergraduate Honors Theses (1)
- BU Well (1)
- Bullion (1)
- Business Exchange (1)
- Department of Accounting and Finance Faculty Scholarship and Creative Works (1)
- Dissertations and Theses Collection (Open Access) (1)
- Doctor of Business Administration Dissertations (1)
- FIU Electronic Theses and Dissertations (1)
- Faculty of Business - Papers (Archive) (1)
- Geoffrey P Martin (1)
- Guides, Handbooks and Manuals (1)
- Honors College Theses (1)
- Honors Undergraduate Theses (1)
- Lewis Honors College Capstone Collection (1)
- Research Collection Lee Kong Chian School Of Business (1)
- Senior Theses (1)
- Shyam Sunder (1)
- The Journal of Entrepreneurial Finance (1)
- Theses and Dissertations (1)
- Undergraduate Research Posters (1)
- Publication Type
Articles 1 - 30 of 35
Full-Text Articles in Business
Gender Effects In Hedge Funds Performance, Karen Yoke Wah Gan
Gender Effects In Hedge Funds Performance, Karen Yoke Wah Gan
Dissertations and Theses Collection (Open Access)
This paper shows that after controlling for total risks (as funds do not typically hold a completely large diversified portfolio) across different funds, female-managed funds appear to perform better in certain circumstances. For example, female-managed hedge funds perform better during post-crisis times, for investments using the Relative Value Style and also when investments are in the Asia excluding Japan region. However, there are still many conditions in which male-managed funds seem to perform better. Namely, male-managed funds performed significantly positive in the Relative Value, Security Selection, and Multiprocess Styles, notably during the pre-crisis period and also when investments are in …
A Traders Guide To The Predictive Universe- A Model For Predicting Oil Price Targets And Trading On Them, Jimmie Harold Lenz
A Traders Guide To The Predictive Universe- A Model For Predicting Oil Price Targets And Trading On Them, Jimmie Harold Lenz
Doctor of Business Administration Dissertations
At heart every trader loves volatility; this is where return on investment comes from, this is what drives the proverbial “positive alpha.” As a trader, understanding the probabilities related to the volatility of prices is key, however if you could also predict future prices with reliability the world would be your oyster. To this end, I have achieved three goals with this dissertation, to develop a model to predict future short term prices (direction and magnitude), to effectively test this by generating consistent profits utilizing a trading model developed for this purpose, and to write a paper that anyone with …
Amp Bridging Finance And Behavioral Scholarship On Agent Risk Sharing And Risk Taking, Geoffrey P. Martin, Luis R. Gomez-Mejia Prof, Robert M. Wiseman
Amp Bridging Finance And Behavioral Scholarship On Agent Risk Sharing And Risk Taking, Geoffrey P. Martin, Luis R. Gomez-Mejia Prof, Robert M. Wiseman
Geoffrey P Martin
Rethinking Financial Reporting: Standards, Norms And Institutions, Shyam Sunder
Rethinking Financial Reporting: Standards, Norms And Institutions, Shyam Sunder
Shyam Sunder
No abstract provided.
Faculty Focus: Hongjun Yan Challenges Students To See Financial Decision-Making From A Fresh Perspective
Business Exchange
Chair and Director of Richard H. Driehaus Center for Behavioral Finance Hongjun Yan found himself drawn to alternative theories of behavioral finance when he was studying finance. His scholarly work probes how asset pricing is affected by market imprefections and "bounded rationality," and he relishes challenging a new generation of business students to question conventional thinking.
Textual Analysis And Machine Leaning: Crack Unstructured Data In Finance And Accounting, Li Guo, Feng Shi, Jun Tu
Textual Analysis And Machine Leaning: Crack Unstructured Data In Finance And Accounting, Li Guo, Feng Shi, Jun Tu
Research Collection Lee Kong Chian School Of Business
In finance and accounting, relative to quantitative methods traditionally used, textual analysis becomes popular recently despite of its substantially less precise manner. In an overview of the literature, we describe various methods used in textual analysis, especially machine learning. By comparing their classification performance, we find that neural network outperforms many other machine learning techniques in classifying news category. Moreover, we highlight that there are many challenges left for future development of textual analysis, such as identifying multiple objects within one single document.
Macroeconomic Stability And The Role Of Financial Institutions In Promoting Financial Inclusion In Nigeria, Mbutor O. Mbutor, Ibrahim A. Uba
Macroeconomic Stability And The Role Of Financial Institutions In Promoting Financial Inclusion In Nigeria, Mbutor O. Mbutor, Ibrahim A. Uba
Bullion
This article discusses the role of financial institutions in promoting financial inclusion in Nigeria as well as its macroeconomic stability. Positive growth of the economy is prerequisite for financial inclusion but the stability of the economy is sine qua non for economic growth. Therefore, the discussion of financial inclusion is best served when enclosed in the framework of the extent to which the economy is stable. The article further highlights financial inclusion and its related concepts and the role of financial institutions in promoting financial inclusion.
Sustainable Architecture Design: Environmental And Economic Benefits, Michael Babcock
Sustainable Architecture Design: Environmental And Economic Benefits, Michael Babcock
Senior Honors Theses
This thesis examines the movement of environmentalism, and its impact on architecture and construction. During an interview with a professional architect, a basis for research of sustainable design was devised, when he explained that “good” architecture attempts to holistically integrate the external and built environment. Presently, the main measurement for sustainability is energy efficiency. Therefore, architects constantly implement new technology in an attempt to unify both the external and built environment in an energy efficient manner. Furthermore, this thesis provides an environmental and financial cost analysis of implementing sustainable design and build. Research shows that the life cycle and up-front …
Institutional Investors, Insiders And The Firm, Vinh Huy L. Nguyen
Institutional Investors, Insiders And The Firm, Vinh Huy L. Nguyen
FIU Electronic Theses and Dissertations
This dissertation is comprised of three chapters that focus on three topics related to institutional investors’ and registered insiders’ trading activities around corporate announcements. The purpose of the research is to provide more insights into the trading behavior of institutions and insiders around corporate events when they are influenced by the anticipation and arrival of new information. Data samples are stratified, regression models are estimated, and control variables are added to ensure the results are significant and robust.
The first chapter discusses the information signaling hypothesis around share repurchase announcements. I examine if institutions can trade profitability around the announcement …
Financial Wellness And Undergraduate Students, Kristin N. O'Donovan
Financial Wellness And Undergraduate Students, Kristin N. O'Donovan
BU Well
Liberal Arts Universities often include a core curriculum with the education provided to students. This core curriculum includes a variety of topics, separate from a student’s major, aimed at delivering a well-rounded education. However, one major topic seems to be missing from the core curriculum of many universities across the country: finance. Not only does this have implications to the financial wellness of undergraduate students, but the overall wellness of students as well. Undergraduate students face an increasingly difficult financial landscape with unique needs, and the financial decisions they make may have repercussions years or decades into their futures. Based …
Inked With Debt: An Overview Of The Student Debt Market And A Potential For Change, Brian Alexander Kean
Inked With Debt: An Overview Of The Student Debt Market And A Potential For Change, Brian Alexander Kean
Senior Theses
In a world of rapidly escalating amounts of student debt, the current system harms college stakeholders. Whether governments (state or federal), students, universities, or the economy, all parties are suffering in the current student debt market. At this point in time, student loans have become a sizeable debt vehicle second only to mortgage debt in the United States. A majority of students use loans to attend school, which often become a major decision in post-graduation plans. In addition, it is the only form of debt not dischargeable in bankruptcy. Due to this, an alarming amount of Americans have become ensnared …
Turkish Smes’ Use Of Financial Statements For Decision Making, Howard E. Vanauken, Semra Ascigil, Shawn Carraher
Turkish Smes’ Use Of Financial Statements For Decision Making, Howard E. Vanauken, Semra Ascigil, Shawn Carraher
The Journal of Entrepreneurial Finance
With a sample of 91 small Turkish firms, this study examines the factors that affect the use of financial statements, and the important information they contain, to make decisions. A principal components analysis identifies three key variables that determine the use of financial statements: experience, confidence, and knowledge. Logit analysis reveals that these three variables are significantly associated with whether Turkish business owners use financial statements to make decisions. These results can help business owners and service providers for these businesses understand what affects their use of financial statements and the process by which financial statements get incorporated into decisions.
The Question Of Financial Career Paths: Which Graduate Program And/Or Professional Certification Leads To The Greatest Income And Level Of Satisfaction Based On A Survey Of Professionals Working Within The Accounting/Finance Fields?, Tanner M. Shaw
Honors Theses
Thousands of men and women across the United States graduate from accounting and finance undergraduate programs and find themselves uncertain about what the future holds and what steps should be taken in order to maximize their odds of meeting their personal goals related to job satisfaction and level of income. This study aims to evaluate graduate degree and non-graduate-degree alternatives, as well as the CPA and CFA professional designations in terms of the likelihood of each route leading to high job satisfaction and a high level of income. To that end, a survey of successful accounting and finance professionals was …
Student Perception On Female Discrimination In Accounting, Qiuting Zheng
Student Perception On Female Discrimination In Accounting, Qiuting Zheng
Accounting Undergraduate Honors Theses
Approximately 72,648,000 women participate in the labor force compared to 31,543,000 women in 1970 (U.S. Department of Labor). In the 1950s, women were only 30% of the workforce (Toossi, 2002). In 1970, 1990, and 2010, the percentage of working women increased to 40%, 45%, and 47% respectively (Humphrey, 2013). However, students have wrong perceptions about discrimination against women, and, since perceptions and facts are not the same thing, their perceptions might make them misunderstand the accounting profession. This study confirmed that there are misperceptions. To gauge students’ perceptions, I conducted a survey named “Gender Diversity in Accounting” at the Walton …
Financial Literacy In High School Education, Chelsea N. Simmons
Financial Literacy In High School Education, Chelsea N. Simmons
Honors Theses
Personal finance has become increasingly complicated in the past thirty years due to globalization and financial engineering. Americans are faced with new financial products and decisions, and many do not have the knowledge or expertise to successfully manage their finances. Financial literacy is especially low among young adults. Individual states have responded by introducing a personal finance course into the high school curriculum. This course may be an elective or a requirement for graduation. This study begins to examine personal finance curriculum in high schools and the effect such coursework has on overall financial literacy when students reach college.
Government Auditing Standards And Single Audits, April 1, 2016; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Government Auditing Standards And Single Audits, April 1, 2016; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Sustainable Architecture Design: Environmental And Economic Benefits, Michael Babcock
Sustainable Architecture Design: Environmental And Economic Benefits, Michael Babcock
Senior Honors Theses
This thesis examines the movement of environmentalism, and its impact on architecture and construction. During an interview with a professional architect, a basis for research of sustainable design was devised, when he explained that “good” architecture attempts to holistically integrate the external and built environment. Presently, the main measurement for sustainability is energy efficiency. Therefore, architects constantly implement new technology in an attempt to unify both the external and built environment in an energy efficient manner. Furthermore, this thesis provides an environmental and financial cost analysis of implementing sustainable design and build. Research shows that the life cycle and up-front …
Predicting Schedule Duration For Defense Acquisition Programs: Program Initiation To Initial Operational Capability, Christopher A. Jimenez
Predicting Schedule Duration For Defense Acquisition Programs: Program Initiation To Initial Operational Capability, Christopher A. Jimenez
Theses and Dissertations
Accurately predicting the most realistic schedule for a defense acquisitions program is an extremely difficult task considering the inherent risk and uncertainties present in the early stages of a program. We use a multiple regression analysis to predict schedule duration in a defense acquisition program. The prediction scope of our research is limited to predicting schedule duration from program initiation to initial operation capability (IOC).We use the data from 56 programs across all services, which was acquired from a SAR database created by RAND. We were able to achieve an R2 of 0.429 and an Adjusted R2 of 0.384 in …
State And Local Governments, March 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
State And Local Governments, March 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
The Expectation Differences Among Stakeholders In The Financial Valuation Fitness Of Auditors, James Digabriele
The Expectation Differences Among Stakeholders In The Financial Valuation Fitness Of Auditors, James Digabriele
Department of Accounting and Finance Faculty Scholarship and Creative Works
Purpose-The purpose of this paper is to investigate if there is an expectation gap among accounting academics, accounting practitioners, and users of financial statements in the financial valuation fitness of auditors. Complex reporting standards and current market expectations have the potential to create differences between what third-party users consider to be the responsibilities of the auditor and what auditors believe to be their responsibilities in auditing fair value estimates. Design/methodology/approach-This study surveys the perceptions of accounting academics, accounting practitioners, and users of financial statements and the degree to which an expectation gap exists in the financial valuation fitness of auditors. …
Are We Ready For The Next Financial Crisis?, Matthew Diller, Eic F. Grossman, Richard K. Kim, Richard Squire, David M. Gallagher Jr.
Are We Ready For The Next Financial Crisis?, Matthew Diller, Eic F. Grossman, Richard K. Kim, Richard Squire, David M. Gallagher Jr.
Fordham Journal of Corporate & Financial Law
The Symposium was held at Fordham University School of Law on October 30, 2015. It has been edited to remove minor cadences of speech that appear awkward in writing and to provide sources and references to other explanatory material with respect to certain statements made by the speakers.
Qualified Mortgages & Government Reverse Redlining: How The Cfpb's Qualified Mortgage Regulations Will Handicap The Availability Of Credit To Minority Borrowers, Patrick T. O'Keefe
Qualified Mortgages & Government Reverse Redlining: How The Cfpb's Qualified Mortgage Regulations Will Handicap The Availability Of Credit To Minority Borrowers, Patrick T. O'Keefe
Fordham Journal of Corporate & Financial Law
Imprudent underwriting and mortgage origination in the years leading up to the Global Financial Crisis of 2007 and 2008 was determined to be one of its predominant causes. As a result, partly in an effort to protect consumers and ensure that lending institutions did not relapse into poor mortgage origination practices, Congress passed the Dodd-Frank Wall Street Reform and Consumer Protection Act. This Note examines the qualified mortgage rule promulgated by the Consumer Financial Protection Bureau pursuant to the Dodd-Frank Act. This rule is intended to ensure that borrowers receive loans that are not unfair, deceptive, or abusive, and to …
Using Option Theory To Determine Optimal Ira Investment, Treba Marsh, Todd A. Brown, Mary Fischer
Using Option Theory To Determine Optimal Ira Investment, Treba Marsh, Todd A. Brown, Mary Fischer
Faculty Publications
Given the current uncertain economic trends, the decision to contribute to a personal retirement account can be a financial challenge taking a great deal of courage. Using the option theory, this paper presents arguments to justify the optimal contribution to maximize an IRA investment return.
Rodeo In The Classroom: Activity Based Costing Simulation, Nikki Shoemaker, Marie Kelly
Rodeo In The Classroom: Activity Based Costing Simulation, Nikki Shoemaker, Marie Kelly
Faculty Publications
This paper describes a classroom Activity Based Costing simulation called Rodeo in the Classroom. This simulation has been used in several introductory managerial accounting and cost accounting courses in order to help students understand the difference in the application of overhead between Job Order Costing and Activity Based Costing methods. Each student is assigned their own rodeo simulation and must calculate its cost using specific cost drivers. To verify their calculations, students with the same rodeos are grouped together to compare costs. Final rodeo costs are presented to the class where differences in cost allocations and reasons for these differences …
Islamic Finance Finally Has A Place In The Australian Economy, George Mickhail
Islamic Finance Finally Has A Place In The Australian Economy, George Mickhail
Faculty of Business - Papers (Archive)
In its executive summary, the board makes it very clear at the outset that the review was conducted on the basis of “its understanding of common Islamic fi nance structures, and that nothing in the report should be taken to suggest that a particular product or case study described is compliant with Shariah law”.
The Effect Of Regulations On The Bottom-Line Of Traditional And Shadow Banks, Tsatsu Emmanuel Nyamadi
The Effect Of Regulations On The Bottom-Line Of Traditional And Shadow Banks, Tsatsu Emmanuel Nyamadi
Walden Dissertations and Doctoral Studies
Return on equity is often associated with prudent risk-taking and the attraction of new clients in advanced economies like the United States, where shadow banks are not regulated. Researchers have contended that freedom from regulation encourages risk-taking and earning of higher profits, but there is a lack of empirical evidence addressing this relationship. The purpose of this quantitative study was to investigate whether lack of regulations result in increased return on equity. The theoretical framework was regulatory arbitrage by Ricks M, Gennaioli N, Shleifer A, and Vishny R. The research question addressed the relationship between regulation, profit margin, leverage, asset …
Diversification And Market Neutral Portfolios In S&P500, Alan S. Agnew
Diversification And Market Neutral Portfolios In S&P500, Alan S. Agnew
Williams Honors College, Honors Research Projects
Our goal is to investigate strategies to deal with the risks associated with holding asset in the stock market. We first deal with risk of holding a specific stock, by the use of diversification. Later, we’ll attempt to deal with the market risk, which is the risk of entire market going up and down. Data used in this project comes from daily adjusted closing price of stocks listed in the S&P500 index ranging from January 3rd, 2000 to December 31st, 2015 and the data is processed using statistical software R.
Sections 2 through 4 of this …
Publishing In The Top Journals Of The Abdc Journal List: A Cross-Disciplinary Study, Austin D. Glover, Lowell Mooney Dr., Axel Grossmann Dr.
Publishing In The Top Journals Of The Abdc Journal List: A Cross-Disciplinary Study, Austin D. Glover, Lowell Mooney Dr., Axel Grossmann Dr.
Honors College Theses
The purpose of this research is to determine the probability that faculty will publish in the top journals in their respective fields, and if the probability of publishing in those top journals is equally likely across accounting, finance, and management disciplines. To address these questions we collected data from the top journals on the ABDC Journal list for the years 2013-2014. Specifically, we wanted to know how many publication opportunities in the top journals were available during the those two years, how many schools were able to publish in the top journals, and which schools had the most success in …
A Strategic Marketing And Financial Analysis Of Toys R Us, Ethan S. Thomison
A Strategic Marketing And Financial Analysis Of Toys R Us, Ethan S. Thomison
Lewis Honors College Capstone Collection
The following is a strategic marketing and financial analysis concerning the highly dynamic operations of Toys R Us.
Seeking Personal Financial Understanding For College Students, Nathan Webel
Seeking Personal Financial Understanding For College Students, Nathan Webel
Williams Honors College, Honors Research Projects
With the cost of college increasing it is critical that students develop sound a sound financial understanding of key topics that will effect them for the rest of their lives. Budgeting, interest rates, debt, and other key topics are not well understood by the majority of college students. This paper looks at how much students understand their debt, as well as other key finance areas and demonstrates what The University of Akron can do to produce students that understand personal finance concepts.