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Full-Text Articles in Business

Mountain States Oilseeds: Risk Management For Safflower Production In The Intermountain West, Jameson F. Packer Dec 2022

Mountain States Oilseeds: Risk Management For Safflower Production In The Intermountain West, Jameson F. Packer

All Graduate Plan B and other Reports, Spring 1920 to Spring 2023

Safflower is an oilseed crop primarily produced in the western Great Plains because of its compatibility with cereal grain equipment. Varieties grown in that region are harvested predominantly for seeds high in safflower oil and oleic acid that are processed and used in cooking oil, human nutrition, and other health and beauty products. Safflower is also grown in Utah, Idaho, and California for birdseed mixes due to the region’s arid climate, which yields a crisp, white seed that is highly favorable in the birdseed market. Mountain States Oilseeds, headquartered in American Falls, Idaho, is one of the United States’ largest …


Diurnal Changes In Alfalfa Quality And The Effects On Revenue Maximization, Nelson Sip Dec 2022

Diurnal Changes In Alfalfa Quality And The Effects On Revenue Maximization, Nelson Sip

All Graduate Plan B and other Reports, Spring 1920 to Spring 2023

Before alfalfa hay is sold to brokers or diaries, it is quality is evaluated to determine the price. These tests go into great detail about the micro and macro nutrients alfalfa contains or they could be a function of the fibers alfalfa contains to determine the digestibility. Studies show ways to increase alfalfa quality such as harvesting later in the day at peak photosynthesis. However, the financial benefits, or lack thereof, based on these changes to quality have no conclusion. Here we show that harvesting alfalfa later in the day increases the quality and has financial benefits. We found that …


A Welfare Comparison Of Historical Cost And Fair Value Accounting Regimes, Palmer Edholm Dec 2022

A Welfare Comparison Of Historical Cost And Fair Value Accounting Regimes, Palmer Edholm

All Graduate Plan B and other Reports, Spring 1920 to Spring 2023

With ongoing controversy concerning fair value and historical cost accounting, existing accounting theory is focused on intra-firm decision making and is thus deficient in addressing the issue of maximizing social welfare. I propose models of historical cost and fair value accounting regimes which are embedded in models of monopoly and oligopoly. This allows for social welfare implications. I find that historical cost results in greater expected profits for both monopolists and oligopolists. However, if the market is elastic enough, a fair value regimes is welfare enhancing. Whereas, if the market is inelastic enough, historical cost is welfare enhancing.


Do Board Diversity And Gender Quotas Affect Firm Value? Evidence From California Assembly Bill No. 979, Emily Kelleen Blake, Sepideh Raei, Katarzyna A. Bilicka, Todd Griffith May 2022

Do Board Diversity And Gender Quotas Affect Firm Value? Evidence From California Assembly Bill No. 979, Emily Kelleen Blake, Sepideh Raei, Katarzyna A. Bilicka, Todd Griffith

All Graduate Plan B and other Reports, Spring 1920 to Spring 2023

We analyze the stock market reaction and returns for California-headquartered companies following the announcement of AB 979 (California Assembly Bill 979) that was signed into effect on September 30th, 2020. AB 979 requires public firms headquartered in California to meet board gender and diversity quotas by December 31st, 2021. Cumulative abnormal returns in a [-1, +1] event window average a 0.98% abnormal return as benchmarked against all publicly traded firms and a 1.29% abnormal return when benchmarked against our control group (of firms headquartered outside of California). California headquartered firms with exclusively male boards had a larger cumulative abnormal return …