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Articles 1 - 17 of 17
Full-Text Articles in Corporate Finance
Chinese Approach To Exchange Rates And Impact On Trade, Kimberly D. Scott
Chinese Approach To Exchange Rates And Impact On Trade, Kimberly D. Scott
Kimberly D Scott
The United States and China have embarked on considerable deliberation in the United States trade and the value of the Chinese currency among academics and politicians alike. Over the years, research on the two topics has consistently addressed the subject by investigating the equilibrium real exchange rate between the yuan (CNY) and the dollar (USD), with results exposing the undervaluation in the yuan since the 1990’s.
Cny & Usd: Foreign Exchange Rates, Kimberly D. Scott
Cny & Usd: Foreign Exchange Rates, Kimberly D. Scott
Kimberly D Scott
A forward rate is related to a spot rate that is set to take place in the future (Bekaert & Hodrick, 2012). Interestingly, one issue that can be challenging when performing transactions is not knowing what the rate will yield in the future versus at present. Due to market pressures or even policy decisions, either a devaluation or revaluation of domestic currency to foreign currencies can transpire.
Locked In: The Competitive Disadvantage Of Citizen Shareholders, Anne M. Tucker
Locked In: The Competitive Disadvantage Of Citizen Shareholders, Anne M. Tucker
Anne Tucker
In this Essay, I challenge the conventional corporate law wisdom that unhappy mutual fund investors paying high fees don’t need litigation or regulation to protect their interests because they should simply exit a fund and reinvest elsewhere. The exit solution, advanced by Professors John Morley and Quinn Curtis in Taking Exit Rights Seriously provided an elegantly simply solution to the problem of unhappy indirect investors (e.g., mutual fund investors) given that they are often low-dollar, low-incentive, rationally-apathetic investors facing enormous information asymmetries and collective action problems. According to their view, competition produced by exit, or the threat of exit, is …
The Pricing Decision: Balancing The Cost-Based And Market-Based Approaches In Different Industries, Shawn M. Kain, Kenneth Yale Rosenzweig
The Pricing Decision: Balancing The Cost-Based And Market-Based Approaches In Different Industries, Shawn M. Kain, Kenneth Yale Rosenzweig
Kenneth Y. Rosenzweig
The objectives of this paper are to discuss cost estimating and pricing issues in four different industries, to analyze methods and strategies that are used in the costing and pricing of products in those industries, and to make general comparisons about costing and pricing techniques. Accurate projection of costs is essential to the survival of any firm because cost estimates often determine whether a project will be authorized to begin or continue, the amount of resources that will be allocated to a particular product or product line, the prices of products, and the firm's and product line's profitability. Many management …
An Efficiency-Based Explanation For Current Corporate Reorganization Practice, Kenneth M. Ayotte, David A. Skeel Jr.
An Efficiency-Based Explanation For Current Corporate Reorganization Practice, Kenneth M. Ayotte, David A. Skeel Jr.
Kenneth Ayotte
No abstract provided.
Earnings Manipulation: A Report By Robert Lavine On The Business Ethics Research Of Kenneth Rosenzweig And Marilyn Fischer, Kenneth Yale Rosenzweig, Marilyn Fischer
Earnings Manipulation: A Report By Robert Lavine On The Business Ethics Research Of Kenneth Rosenzweig And Marilyn Fischer, Kenneth Yale Rosenzweig, Marilyn Fischer
Kenneth Y. Rosenzweig
This column by Robert LaVine in the Chartered Accountants Journal of New Zealand reports on the research of University of Dayton professors Kenneth Rosenzweig and Marilyn Fischer, "Is Managing Earnings Ethically Acceptable? Surveys Show Age and Seniority Affect Attitudes on Earnings Management," >>> published in the journal Management Accounting.
Why Toyota And Honda Topped The 2002 J.D. Power Quality Study, Susan Lightle, Kenneth Yale Rosenzweig, John Talbott
Why Toyota And Honda Topped The 2002 J.D. Power Quality Study, Susan Lightle, Kenneth Yale Rosenzweig, John Talbott
Kenneth Y. Rosenzweig
Toyota again topped the annual J. D. Power and Associates quality study released in late May of 2002. Toyota scored the highest mark ever with l 07 defects per l 00 vehicles, while Honda came in second with 113 defects. The study was based on responses of approximately 65,000 new car owners queried during their first 90-days of ownership. These results do not surprise us, as we have been fortunate to make numerous sojourns to the Toyota plant in Georgetown, Kentucky, and observe the manufacturing processes. These trips were normally facilitated by a former Japanese student of ours, Minako Yanke, …
User-Friendly Financial Statements: A Proposed Model, Kenneth Yale Rosenzweig, Andrew A. Fioriti
User-Friendly Financial Statements: A Proposed Model, Kenneth Yale Rosenzweig, Andrew A. Fioriti
Kenneth Y. Rosenzweig
In contrast to early bookkeeping systems whose only role was to assist the resident owners, financial reporting today serves to protect various nonresident parties with interests in the enterprise, such as absentee shareholders. It provides them with information useful for monitoring the operations of the enterprise and for making decisions concerning it. The Financial Accounting Standards Board (FASB) formalized this concept of usefulness when it stated: Financial reporting should provide information that is useful to present and potential investors and creditors and other users in making rational investment, credit, and similar decisions. The information should be comprehensible to those who …
Education, Certification, And The Earnings Of Industrial Accountants, Kenneth Yale Rosenzweig, Lawrence Hadley
Education, Certification, And The Earnings Of Industrial Accountants, Kenneth Yale Rosenzweig, Lawrence Hadley
Kenneth Y. Rosenzweig
Utilizing a model of the relationship between skill accumulation and earnings known as human capital theory, we analyzed the incremental earnings associated with various educational and professional credential for a sample of members of the National Association of Accountants (NAA). Data were collected by means of a questionnaire survey of NAA members and were analyzed utilizing a multiple regression technique. Earnings is regressed on various education and certification variables. Employment characteristics and personal characteristics of the respondents are included as control variables. Our analysis documents positive earnings increments for the bachelor’s and MBA degrees and the CPA certificate. For the …
Report Earnings Accurately, Kenneth Yale Rosenzweig, Marilyn Fischer
Report Earnings Accurately, Kenneth Yale Rosenzweig, Marilyn Fischer
Kenneth Y. Rosenzweig
As authors of the March article, “Is Managing Earnings Ethically Acceptable?,” we wish to thank Alfred M. King for his letter in the April issue questioning some of the contentions in our article. In a time when corruption seems to be rampant in many aspects of our national life, it is important for accountants to discuss openly what are their ethical responsibilities, and what are the limits to those responsibilities. The credibility of accounting numbers is vital to our success as a profession and as individual accountants. There will be no demand for accounting service if accounting information is not …
Company Resistance To Complex Fasb Statements: The Case Of Sfas 33, Kenneth Yale Rosenzweig
Company Resistance To Complex Fasb Statements: The Case Of Sfas 33, Kenneth Yale Rosenzweig
Kenneth Y. Rosenzweig
Over the past fifteen years, the Financial Accounting Standards Board (FASB) has issued numerous pronouncements designed to narrow the differences in accounting practice and thereby increase the usefulness of financial statements by making them more comparable among different enterprises. Though questions have often been raised over the years about the complex and prescriptive nature of these pronouncements, Statement of Financial Accounting Standards No. 33, “Financial Reporting and Changing Prices” (SFAS 33), has perhaps been the most controversial. The above statement required subject companies to generate and publish information that was radically different from that produced in accordance with conventional financial …
Managing The Cost Of Federally Sponsored Research At Educational Institutions, Mary J. Brown, Kenneth Yale Rosenzweig
Managing The Cost Of Federally Sponsored Research At Educational Institutions, Mary J. Brown, Kenneth Yale Rosenzweig
Kenneth Y. Rosenzweig
In an era of weak economic ·growth, budget deficits and government spending reductions, limited government resources must be utilized in a manner that maximizes the public welfare. One major use of such resources in recent years has been to fund research and other activities at universities. To shed light on this important area, this article examines current practice in government contracting with educational institutions, reviews recent governmental efforts to control contract costs and investigates ramifications for the affected educational institutions.
How Corporate Culture Impacts Unethical Distortion Of Financial Numbers, Joseph F. Castellano, Kenneth Y. Rosenzweig, Harper A. Roehm
How Corporate Culture Impacts Unethical Distortion Of Financial Numbers, Joseph F. Castellano, Kenneth Y. Rosenzweig, Harper A. Roehm
Kenneth Y. Rosenzweig
The recent accounting scandals have highlighted the critical role that investor confidence in the accuracy and lack of distortion of accounting data plays in the health of capital markets and, indeed, the whole economy. The legal and moral culpability of top-level company managers (as well as auditors) is an issue that will be addressed by the nation in the coming months. Whether or not legal sanctions are imposed on managers, it would be well to examine some of the reasons managers may feel compelled to distort accounting numbers as well as engage in other actions that damage the interests of …
Companies Are Not Using Fas 33 Data, Kenneth Yale Rosenzweig
Companies Are Not Using Fas 33 Data, Kenneth Yale Rosenzweig
Kenneth Y. Rosenzweig
How is price-adjusted information required by FAS 33, “Financial Reporting and Changing Prices,” being used for management decision-making purposes? I mailed a questionnaire survey to the controllers of all companies in the FASB's Statement 33 bank to find out the answers and to examine the company characteristics associated with such use. The questionnaire was designed to find out the extent of use and reporting of FAS 33 information for internal company purposes such as management decision making and the factors that might be associated with that use and reporting. The controllers were asked about the extent of internal use and …
Financial Intermediaries In The United States: Development And Impact On Firms And Employment Relations, Eileen Appelbaum, Rosemary Batt, Jae Eun Lee
Financial Intermediaries In The United States: Development And Impact On Firms And Employment Relations, Eileen Appelbaum, Rosemary Batt, Jae Eun Lee
Rosemary Batt
[Excerpt] Private equity (PE), hedge funds (HFs), sovereign wealth funds (SWFs), and other private pools of capital form part of the growing shadow banking system in the United States, where these new financial intermediaries provide an alternative investment mechanism to the traditional banking system. PE and HFs have their origins in the USA, while the first SWF was created by the Kuwaiti Government in 1953. While they have separate roots and distinct business models, these alternative investment vehicles have increasingly merged into overarching asset management funds which encompass all three alternative investments. These funds have wielded increasing power in financial …
Bolsas Y Mercados En La República Argentina. Análisis Del Nuevo Régimen De Mercado De Capitales Instaurado Con La Lmc Y Las Normas Dictadas En Su Consecuencia. Novedades Y Puntos Controvertidos, Luciano Antico
Luciano Antico
Muchos fueron los cambios que trajo consigo la Ley N° 26.831 y su reglamentación en materia de bolsas y mercados en la República Argentina. El cambio más trascendental, quizás, la reestructu¬ración jurídica del sistema institucional de bolsas y mercados: reducción de la autorregulación (lo que trajo consigo más poder de la CNV y control directo sobre los mercados y sus agentes), la desmutualización de los mercados (lo que permitió el ingreso de nuevos participantes en el sis¬tema) y la redistribución de las funciones que cumplían las bolsas y los mercados, con la absor¬ción por parte de la CNV de ciertas …
Re-Investment Allowance, Investment Tax Credit, And The Reality Of Corporate Cash Flow In Nigeria, Daibi W. Dagogo
Re-Investment Allowance, Investment Tax Credit, And The Reality Of Corporate Cash Flow In Nigeria, Daibi W. Dagogo
Daibi W Dagogo
This study examines the influences of tax incentives on cash flow of manufacturing corporations in Nigeria. To do this, research questions were raised, hypotheses were formulated, sixty (60) quoted manufacturing companies in Nigeria constituted the sample of this study and secondary data from Nigeria Stock Exchange fact book were complemented with ordinal data collected via questionnaire. The stated hypotheses were statistically tested with paired t-test of two means from the same sample. T-test was eventually used because of the ordinal data, which might not satisfy the condition of normal distribution. Our findings revealed that tax incentives significantly increased the mean …