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2007

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Articles 1 - 30 of 169

Full-Text Articles in Finance and Financial Management

Implied Measures Of Relative Fund Performance, Steve Hogan, Mitch Warachka Dec 2007

Implied Measures Of Relative Fund Performance, Steve Hogan, Mitch Warachka

Business Faculty Articles and Research

We evaluate the relative performance of funds by conditioning their returns on the cross-section of portfolio characteristics across fund managers. Our implied procedure circumvents the need to specify benchmark returns or peer funds. Instead, fund-specific benchmarks for measuring selection and market timing ability are constructed. This technique is robust to herding as well as window dressing and mitigates survivorship bias. Empirically, the conditional information contained in portfolio weights defined by industry sectors, assets, and geographical regions is important to the assessment of fund management. For each set of portfolio characteristics, we identify funds with success at either selecting securities or …


The Archway Investment Fund Semi Annual Report, December 2007, Bryant University, Archway Investment Fund Dec 2007

The Archway Investment Fund Semi Annual Report, December 2007, Bryant University, Archway Investment Fund

Archway Investment Fund

No abstract provided.


Value Discount Of Business Groups Surrounding The Asian Financial Crisis: Evidence From Korean Chaebols, James Jinho Chang, Young Jun Cho, Won Kang, Hyun-Han Shin Dec 2007

Value Discount Of Business Groups Surrounding The Asian Financial Crisis: Evidence From Korean Chaebols, James Jinho Chang, Young Jun Cho, Won Kang, Hyun-Han Shin

Research Collection School Of Accountancy

We examine the effect of business group membership on firm value in each pre-and postcrisis Korea. Consistent with prior studies, results show that group affiliated chaebol firms suffer value discount relative to non-chaebol firms in the precrisis period. However, we also find that chaebol firms experience an improvement in firm value relative to non-chaebol firms after the financial crisis. These findings imply that the value discount of business groups reported in prior studies is not an inevitable consequence of diversification, but can be alleviated or overcome by structural reforms in business practices or economic conditions.


Lessons From The Sub-Prime Crisis, Melvyn Teo Nov 2007

Lessons From The Sub-Prime Crisis, Melvyn Teo

Research Collection BNP Paribas Hedge Fund Centre

We show that there is significant variation in performance across hedge funds during the subprime crisis. Hedge funds that (i) invested in Asia, (ii) had equity exposure, (iii) adopted directional strategies, or (iv) allowed for frequent redemptions, underperformed other funds. Moreover, leveraged funds did not fare significantly worse than their non-leveraged counterparts. Our results suggest that credit market illiquidity was not directly responsible for the bloodshed amongst hedge funds. Rather, funds were hurt by an increase in global risk aversion and by fire sales conducted in anticipation of redemptions.


Is Direct Method Cash Flow Reporting Better At Predicting Future Performance?, Knowledge@Smu Nov 2007

Is Direct Method Cash Flow Reporting Better At Predicting Future Performance?, Knowledge@Smu

Knowledge@SMU

“Cash is king” goes the saying. Even companies enjoying brisk business have been known to fail because of unhealthy cash flows. The accounting profession is split over the benefits of the direct method (DM) versus the indirect method (IM) of preparing cash flow reports. In a study of over 100 US-based companies which used direct cash flow statements, Singapore Management University accounting professor Yoonseok Zang shows conclusively that the direct method does better at predicting future performance and earnings. --------------------------------------------------------------------------------


Complementary And Alternative Medicine: Opportunities And Challenges, William Martin, Hugh Long Nov 2007

Complementary And Alternative Medicine: Opportunities And Challenges, William Martin, Hugh Long

College of Business Faculty and Staff Works

Health care finance is complex in all sectors of the health care industry. This article highlights both the challenges and opportunities of financing and reimbursing care with a focus on CAM providers and CAM provider organizations.


Information Opacity, Credit Risk, And The Design Of Loan Contracts For Private Firms, Lucy Ackert, Rongbing Huang, Gabriel G. Ramirez Nov 2007

Information Opacity, Credit Risk, And The Design Of Loan Contracts For Private Firms, Lucy Ackert, Rongbing Huang, Gabriel G. Ramirez

Faculty Articles

This paper examines the structure and cost of a large sample of bank loans to private firms. Compared to public firms, private firms are more informationally opaque and riskier. The results suggest that the design of a loan to a private firm is significantly different from that to a public firm. Bank loans to private firms are more likely to be by a sole lender, collateralized, and have sweep covenants than loans to public firms. The cost of borrowing is higher for a private firm than for a public firm, even after holding constant firm and loan characteristics.


The Change In Corporate Transparency Of Korean Firms After The Asian Financial Crisis: An Analysis Using Analysts' Forecast Data, Jinho Chang, Young Jun Cho, Hyun-Han Shin Nov 2007

The Change In Corporate Transparency Of Korean Firms After The Asian Financial Crisis: An Analysis Using Analysts' Forecast Data, Jinho Chang, Young Jun Cho, Hyun-Han Shin

Research Collection School Of Accountancy

Using analysts' forecast error and forecast dispersion of firms covered by the I/B/E/S database, this study examines the change in information asymmetry of Korean firms around the financial crisis of 1997. Results show that the information asymmetry of Korean firms is lower after the financial crisis than before, implying that corporate transparency did, in effect, improve with the change in business environment. In addition, this study finds that chaebol firms have higher information asymmetry than non-chaebol firm, and also that the corporate transparency improvement of chaebol firms is not higher than that of non-chaebol firms in the post-crisis period despite …


The Association Between Corporate Governance And Audit Fees, Cindy K. Harris Oct 2007

The Association Between Corporate Governance And Audit Fees, Cindy K. Harris

Business and Economics Faculty Publications

The Sarbanes-Oxley Act of 2002 (“SOX”) established not only corporate governance reform but also legislated significant changes to the practice of auditing publicly held corporations. Rules implemented by the Securities and Exchange Commission (“SEC”) further reinforced stronger corporate governance standards. The effect of these reforms on the cost of public audits is indisputable: the initial rise in audit fees was dramatic as corporations complied with the new provisions. This paper examines the relationship between corporate governance characteristics and audit fees for a random sample of 100 publicly traded corporations drawn from the 2005 Fortune 500 list. The data is obtained …


Top Performing Hedge Funds: Does Geography Make A Difference?, Knowledge@Smu Oct 2007

Top Performing Hedge Funds: Does Geography Make A Difference?, Knowledge@Smu

Knowledge@SMU

Do hedge funds earn above-average returns? Is there a way to identify these top performers? Where hedge funds are located makes the difference, according to Singapore Management University finance professor Melvyn Teo, who is also director of the university’s BNP Paribas Hedge Fund Centre. Teo puts forward evidence for the hypothesis that locally-managed hedge funds are better able to monitor their investments and, therefore, generate superior returns.


Patterns Of District Performance In Student Achievement: Connecting Resources To Student Achievement, Peter Simpson, Robert K. Gable, Stacey L. Kite Oct 2007

Patterns Of District Performance In Student Achievement: Connecting Resources To Student Achievement, Peter Simpson, Robert K. Gable, Stacey L. Kite

School Finance and Student Achievement

This presentation is the first sequence of a three-phase study using a mixed method sequential explanatory strategy (Creswell, 2003). The study is research in-progress that investigates how resources can increase or diminish the value resources as they move through the education delivery system contributing in variations in its overall performance (Porter, 1985). The study is unique, because it combines, and is based on microeconomic and complex adaptive theories to examine resource utilization within school districts. This first sequence has two analytical goals and steps: (1) to verify the significant correlation, but with patterns of variability for district performance measured by …


Fil News, Fall 2007, Illinois State University, Department Of Finance, Insurance, And Law Oct 2007

Fil News, Fall 2007, Illinois State University, Department Of Finance, Insurance, And Law

FIL News

Newsletter of the Department of Finance, Insurance, and Law


Minimum Profitability Ruling A Boon Or Bane? Some Lessons From China, Knowledge@Smu Oct 2007

Minimum Profitability Ruling A Boon Or Bane? Some Lessons From China, Knowledge@Smu

Knowledge@SMU

China’s Securities Regulatory Commission (CSRC) stands out in its approach to tighten restrictions for listed companies wanting to initiate rights issues or seasoned equity offerings (SEOs). The country’s experience, relevant to other emerging markets, is the subject of a research paper published recently in the International Journal of Accounting, co-authored by Kevin C.W. Chen, accounting professor at the Hong Kong University of Science and Technology and Singapore Management University accounting professor Jiwei Wang. --------------------------------------------------------------------------------


Interest Rates In The Sub-Prime Mortgage Market, Souphala Chomsisengphet, Anthony Pennington-Cross Oct 2007

Interest Rates In The Sub-Prime Mortgage Market, Souphala Chomsisengphet, Anthony Pennington-Cross

Finance Faculty Research and Publications

No abstract provided.


An Empirical Examination Of Jump Risk In U.S. Equity And Bond Markets, Lee M. Durham, Geoffrey C. Friesen Oct 2007

An Empirical Examination Of Jump Risk In U.S. Equity And Bond Markets, Lee M. Durham, Geoffrey C. Friesen

Department of Finance: Faculty Publications

ABSTRACT
Actuaries manage risk, and asset price volatility is the most fundamental parameter in models of risk management. This study utilizes recent advances in econometric theory to decompose total asset price volatility into a smooth, continuous component and a discrete (jump) component. We analyze a data set that consists of high-frequency tick-by-tick data for all stocks in the S&P 100 Index, as well as similar futures contract data on three U.S. equity indexes and three U.S. Treasury securities during the period 1999–2005. We find that discrete jumps contribute between 15% and 25% of total asset risk for all equity index …


The Microcredit Impact: The Evaluation And Effects Of Microloans On Caboclos Communities Of The Tapajós River, Robert Chew Oct 2007

The Microcredit Impact: The Evaluation And Effects Of Microloans On Caboclos Communities Of The Tapajós River, Robert Chew

Independent Study Project (ISP) Collection

In 2002, Projeto Saúde e Alegria, an NGO dedicated to improving the health, education and socio-economic situation of rural caboclos communities of the greater Santarém region of Pará, began a microcredit program to facilitate the creation of alternative sources of income and poverty reduction within the communities. Three years later in 2005, the program was cancelled indefinitely due to low repayment rates. The following study attempts to identify and analyze what problems occurred within the microcredit program that led to the project’s eventual failure. Additionally, speculation into whether the program helped certain communities reduce poverty will also be investigated to …


European Venture Capital Market: Scaling Beyond Current Boundaries, Gerard George, Eva Nathusius Oct 2007

European Venture Capital Market: Scaling Beyond Current Boundaries, Gerard George, Eva Nathusius

Research Collection Lee Kong Chian School Of Business

This study systematically documents the perceptions of LPs, venture capitalists and entrepreneurs and their views of the trends and challenges facing the European venture capital market. The interest from LPs in European venture capital funds was found to be neutral to marginally negative because of historical returns. However, buoyancy in the supply of high quality opportunities at reasonable valuations has the potential to improve this outlook. The findings suggest that European venture capitalists still face structural barriers in the form of heterogeneous consumer preferences, improving but weak exit and fundraising environments, and the scarcity of LPs of significant size. The …


2007-2008 Operating Budget: Southern University Law Center, Southern University System. Office Of Finance & Administration. Sep 2007

2007-2008 Operating Budget: Southern University Law Center, Southern University System. Office Of Finance & Administration.

All Southern University System Budgets

The 2007-2008 Fiscal Year Operating Budget of the Southern University Law Center. Final Printing.


2007-2008 Operating Budget (Final Printing): Southern University And A & M College, Southern University System. Office Of Finance & Administration. Sep 2007

2007-2008 Operating Budget (Final Printing): Southern University And A & M College, Southern University System. Office Of Finance & Administration.

All Southern University System Budgets

The 2007-2008 Operating Budget of the Southern University and A & M College Campus. Final Printing.


2007-2008 Operating Budget (Final Printing): Southern University At Shreveport, Southern University System. Office Of Finance & Administration. Sep 2007

2007-2008 Operating Budget (Final Printing): Southern University At Shreveport, Southern University System. Office Of Finance & Administration.

All Southern University System Budgets

The Southern University at Shreveport Operating Budget for the fiscal year 2007-2008, and Actuals for 2006-2007. Include the Intercollegiate Athletic Budget.


2007-2008 Operating Budget Final Printing, Southern University System. Office Of Finance & Administration. Sep 2007

2007-2008 Operating Budget Final Printing, Southern University System. Office Of Finance & Administration.

All Southern University System Budgets

The Southern University System, Southern System Office Operating Budget 2007-2008 Final Printing.


Some Perspectives On The Actuarial Adequacy Of The Pension Benefit Guarantee Corporation, Andrew Frank Thompson Sep 2007

Some Perspectives On The Actuarial Adequacy Of The Pension Benefit Guarantee Corporation, Andrew Frank Thompson

UNIversitas: Journal of Research, Scholarship, and Creative Activity

This paper analyzes the actuarial adequacy of PBGC in providing insurance coverage to employees participating in single employer, defined benefit pension plans. The first part of this investigation examines the micro and macro economic factors that impact the financial stability and actuarial viability of PBGC. A second section discusses externalities that may contribute to suboptimal premiums and adverse selection for PBGC. A linear control model is introduced to analyze the most effective way PBGC might use its $100 million credit line with the Department of the Treasury. In addition, a model based on the economic theory of clubs develops relationships …


Mission Drift Understand It, Avoid It, James Copestake Sep 2007

Mission Drift Understand It, Avoid It, James Copestake

Journal of Microfinance / ESR Review

No abstract provided.


Center News, Esr Review Sep 2007

Center News, Esr Review

Journal of Microfinance / ESR Review

No abstract provided.


Innovation Spurs Growth, Jasmine Mohanty, Jasmine; Panda, Debadutta K. Panda Sep 2007

Innovation Spurs Growth, Jasmine Mohanty, Jasmine; Panda, Debadutta K. Panda

Journal of Microfinance / ESR Review

Product innovations are different and specific to MFIs, but all focus on one feature: they are all geared toward providing a wider range of financial products and intermediation options. These innovations are the launching pad and competitive advantage for MFIs, but most people are confused about these innovations.


Editor's Introduction: Finding Balance, Paul C. Godfrey Sep 2007

Editor's Introduction: Finding Balance, Paul C. Godfrey

Journal of Microfinance / ESR Review

No abstract provided.


Vol. 09 No. 2 Esr Review, Esr Review Sep 2007

Vol. 09 No. 2 Esr Review, Esr Review

Journal of Microfinance / ESR Review

No abstract provided.


Trade-Offs Between Social And Financial Performance, Gary Woller Sep 2007

Trade-Offs Between Social And Financial Performance, Gary Woller

Journal of Microfinance / ESR Review

True or False: Trade-offs occur between social performance and financial performance in microfinance. Conventional wisdom says true. Extending formal financial services to poor and hard-to-reach clientele necessarily entails higher costs and lower per unit returns and is, subsequently, harder to scale up. The trade-off inherent in this relationship creates incentives for microfinance institutions (MFIs) to move up-market and away from their traditional poor clientele—a phenomenon known as mission drift.


Front Matter, Esr Review Sep 2007

Front Matter, Esr Review

Journal of Microfinance / ESR Review

No abstract provided.


End Matter, Esr Review Sep 2007

End Matter, Esr Review

Journal of Microfinance / ESR Review

No abstract provided.