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Full-Text Articles in Finance and Financial Management

2008-2009 Revised Operating Budget: Southern University At Shreveport, Southern University System: Office Of Finance & Administration. Sep 2008

2008-2009 Revised Operating Budget: Southern University At Shreveport, Southern University System: Office Of Finance & Administration.

All Southern University System Budgets

This and the accompanying forms, statements and explanations comprising of 45 sheets, including Intercollegiate Athletic Budget each of which has been approved by me, constitute the actual Southern University at Shreveport operating budget for fiscal year 2007-2008.

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2008-2009 Revised Operating Budget, Southern University System. Office Of Finance & Administration. Sep 2008

2008-2009 Revised Operating Budget, Southern University System. Office Of Finance & Administration.

All Southern University System Budgets

The Higher Education Revised Operating Fund Budget Fiscal Year Ending June 20, 2009.

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Deficiencies Noted In Pcaob Inspections: Implications For Auditing Instruction, Bernard H. Newman, Mary Ellen Oliverio Sep 2008

Deficiencies Noted In Pcaob Inspections: Implications For Auditing Instruction, Bernard H. Newman, Mary Ellen Oliverio

Faculty Working Papers and Articles

The Public Company Accounting Oversight Board (PCAOB) has responsibility for monitoring public accounting firms that provide audits for publicly owned companies. Among the duties assigned to the PCAOB was “conducting inspections of registered public accounting firms.” A strategy for such inspections was developed that includes reporting deficiencies judged to be significant for supporting conclusions made. This paper presents a content analysis of deficiencies disclosed in the nine inspections (during three years) of three accounting firms, along with the largest four firms, that are inspected each year. Also discussed are the general implications for auditing teaching in colleges/universities and in continuing …

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Digital Storytelling Engages Tech-Savvy Accounting Students, Knowledge@Smu Sep 2008

Digital Storytelling Engages Tech-Savvy Accounting Students, Knowledge@Smu

Knowledge@SMU

Singapore has ambitions to become a global hub for `digital economy’ services. In September 2008, Singapore’s National Library Board, National Book Development Council and The Arts House are hosting the inaugural Asian Digital Storytelling Congress, Beyond Words 2008. Themin Suwardy, accountancy professor and associate dean at Singapore Management University, is one of the key speakers at the congress. His topic: Academic Learning through Digital Storytelling.

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Keys To Understanding Your Social Capital, Brian Uzzi Sep 2008

Keys To Understanding Your Social Capital, Brian Uzzi

Journal of Microfinance / ESR Review

No abstract provided.

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Social Capital: The Benefits, Potential Costs, And Prospects, Moses Acquaah Sep 2008

Social Capital: The Benefits, Potential Costs, And Prospects, Moses Acquaah

Journal of Microfinance / ESR Review

No abstract provided.

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Bottom Billion, Ben Lewis Sep 2008

Bottom Billion, Ben Lewis

Journal of Microfinance / ESR Review

No abstract provided.

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Diasporas: Exploring Their Development Potential, Liesl Riddle Sep 2008

Diasporas: Exploring Their Development Potential, Liesl Riddle

Journal of Microfinance / ESR Review

No abstract provided.

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End Matter, Esr Review Sep 2008

End Matter, Esr Review

Journal of Microfinance / ESR Review

No abstract provided.

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Single Mom Initiative Enters The Next Phase, Esr Review Sep 2008

Single Mom Initiative Enters The Next Phase, Esr Review

Journal of Microfinance / ESR Review

No abstract provided.

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Reciprocal Dynamics: Social Capital And Microcredit, Warner P. Woodworth Sep 2008

Reciprocal Dynamics: Social Capital And Microcredit, Warner P. Woodworth

Journal of Microfinance / ESR Review

No abstract provided.

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Editor's Introduction: Social Capital, Paul C. Godfrey Sep 2008

Editor's Introduction: Social Capital, Paul C. Godfrey

Journal of Microfinance / ESR Review

No abstract provided.

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Vol. 10 No. 2 Esr Review, Esr Review Sep 2008

Vol. 10 No. 2 Esr Review, Esr Review

Journal of Microfinance / ESR Review

No abstract provided.

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Law As Relationship: Toward A More Effective And Ethical Legal Reform, Wade Channell Sep 2008

Law As Relationship: Toward A More Effective And Ethical Legal Reform, Wade Channell

Journal of Microfinance / ESR Review

No abstract provided.

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The Chilean Pension System At 25 Years: The Evolution Of A Revolution, Gregory J. Buchholz, Alberto Coustasse, Patricio Silva, Peter Hilsenrath Sep 2008

The Chilean Pension System At 25 Years: The Evolution Of A Revolution, Gregory J. Buchholz, Alberto Coustasse, Patricio Silva, Peter Hilsenrath

Management Faculty Research

The 1981 reform of the Chilean pension system was revolutionary at its time. It was the first instance of a mature public Pay-As-You-Go social security system being converted into a mandatory defined contribution system managed by the private sector. This paper contends that a unique confluence of events were responsible for this change. The rise of a dictatorship in Chile, a struggling public retirement system, and a cadre of Chicago oriented economists determined to make Chile a model free market neoliberal economy. This was later followed by the Washington Consensus and the promotion of Chilean reform by the World Bank. …

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Mfdi Actively Promotes International Research, Esr Review Sep 2008

Mfdi Actively Promotes International Research, Esr Review

Journal of Microfinance / ESR Review

No abstract provided.

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Consolidated Supervision Of Banks: Concept And Practices, U. Kama Sep 2008

Consolidated Supervision Of Banks: Concept And Practices, U. Kama

Bullion

The paper has considered two basic issues in financial supervision. These are the separation of financial supervision from central banking and the rationale and challenges of establishing an integrated supervision structure in Nigeria. lt identified three basic functions of financial supervision as micro prudential, macro prudential and conduct-of-business supervision, which address systemic stability, financial soundness of individual institutions and consumer protection respectively . The paper is divided into six sections. Following this introduction is section ll which examines the conceptual and theoretical issues in consolidated supervision. Section lll reviews the experience of other jurisdictions in the practice of consolidated supervision. …

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Integrated Financial Supervision For Nigeria: Emerging Issues And Challenges., Anachi Arua Sep 2008

Integrated Financial Supervision For Nigeria: Emerging Issues And Challenges., Anachi Arua

Bullion

In the supervisory architecture of financial institutions have been of interest to policymakers and the academic. It began to be discussed in the late eighties when the Scandinavian countries were establishing a single supervisory authority in their country. The discussion heated up in the late nineties when the United Kingdom created the Financial Services Authority (FSA) and continued in this decade as many developed and developing countries consider the adoption of more integrated supervision structures. The paper considers the issues of separation of financial supervision from central banking and the rationale and challenges of establishing on integrated supervision structure in …

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Is Nigeria Ready For Inflation Targeting, Mbutor O. Mbutor Sep 2008

Is Nigeria Ready For Inflation Targeting, Mbutor O. Mbutor

Bullion

Inflation Targeting as a framework for monetary policy implementation simply describes a policy framework in which central banks accept and announce the realization of certain forecast targets of inflation, over a given time period, as the measure policy anchor and are accountable for deviations from actual inflation from the said target. The primary goal of the paper was to expose the prospects and challenges facing the implementation of inflation targeting in Nigeria. To put the subject in proper perspective, common terminologies often used in discussing lT were defined. The preconditions for effective lT were also highlighted. The paper has argued …

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Software Nightmares, Manoj Thulasidas Sep 2008

Software Nightmares, Manoj Thulasidas

Research Collection School Of Computing and Information Systems

To err is human, but to really foul things up, you need a computer. So states the remarkably insightful Murphy’s Law. And nowhere else does this ring truer than in our financial workplace. After all, it is the financial sector that drove the rapid progress in the computing industry – which is why the first computing giant had the word “business” in its name. The financial industry keeps up with the developments in the computer industry for one simple reason. Stronger computers and smarter programs mean more money — a concept we readily grasp. As we use the latest and …

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Front Matter, Esr Review Sep 2008

Front Matter, Esr Review

Journal of Microfinance / ESR Review

No abstract provided.

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Svc Winners Go A Step Further, Esr Review Sep 2008

Svc Winners Go A Step Further, Esr Review

Journal of Microfinance / ESR Review

No abstract provided.

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Home Biased Analysts In Emerging Markets, Sandy Lai, Melvyn Teo Sep 2008

Home Biased Analysts In Emerging Markets, Sandy Lai, Melvyn Teo

Research Collection Lee Kong Chian School Of Business

We find that local analyst recommendations are systematically more optimistic than foreign analyst recommendations in emerging markets. The effects of this novel home bias among local analysts overwhelm any information asymmetry between foreign and local analysts. Consequently, local analyst upgrades underperform foreign analyst upgrades, while local analyst downgrades outperform foreign analyst downgrades. Neither foreign investors, local institutions, nor retail investors appear to be fully cognizant of this bias. Trade reactions suggest that foreign investors overestimate the bias in foreign analyst recommendations while local institutions underestimate the bias in local analyst recommendations. These results are pervasive across countries, time periods, and …

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Research On The Feasibility And Necessity Of Finance Logistics Outsourcing In China, Junwei Chen Aug 2008

Research On The Feasibility And Necessity Of Finance Logistics Outsourcing In China, Junwei Chen

World Maritime University Dissertations

No abstract provided.

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The Cost Analysis Of Liner Shipping Business, Yue Huang Aug 2008

The Cost Analysis Of Liner Shipping Business, Yue Huang

World Maritime University Dissertations

No abstract provided.

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2008-2009 Higher Education Inter-Institutional Cost Transfers Budget, Southern University System. Office Of Finance & Administration. Aug 2008

2008-2009 Higher Education Inter-Institutional Cost Transfers Budget, Southern University System. Office Of Finance & Administration.

All Southern University System Budgets

The Southern University System Administration & Board of Supervisors Higher Education Inter-Institutional Cost Transfers Budget, Fiscal Year Ending June 30, 2009

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The Asian Banker: From Trade Journal To Industry Benchmark Setter, Knowledge@Smu Aug 2008

The Asian Banker: From Trade Journal To Industry Benchmark Setter, Knowledge@Smu

Knowledge@SMU

Emmanuel Daniel is founding president and editor-in-chief of The Asian Banker, one of the region’s leading consultancies in financial services research, benchmarking and intelligence. A trade publisher should provide leadership and not be a follower of the industry that it covers, believes Daniel, who spoke recently at a Masters Seminar on benchmarking and measuring IT performance in banks organised by the School of Information Systems, Singapore Management University.

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Do Tax-Exempt Yields Adjust Slowly To Substantial Changes In Taxable Yields?, Donna Dudney, John Geppert Aug 2008

Do Tax-Exempt Yields Adjust Slowly To Substantial Changes In Taxable Yields?, Donna Dudney, John Geppert

Department of Finance: Faculty Publications

This paper examines the profitability of two futures trading strategies: a municipal bond futures contract strategy and a spread strategy consisting of a municipal bond futures contract and a Treasury bond futures contract. Both strategies are designed to exploit a slow municipal yield adjustment following changes in Treasury yields. We find economically significant profits to both strategies. Average holding period returns per trade for both strategies tend to increase with the magnitude of the Treasury yield change. Profit distributions associated with various Treasury yield change thresholds tend to be positively skewed, and median profits are significantly lower than average profits. …

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Being Naive About Naive Diversification: Can Investment Theory Be Consistently Useful?, Jun Tu, Guofu Zhou Aug 2008

Being Naive About Naive Diversification: Can Investment Theory Be Consistently Useful?, Jun Tu, Guofu Zhou

Research Collection Lee Kong Chian School Of Business

The modern portfolio theory pioneered by Markowitz (1952) is widely used in practice and taught in MBA texts. DeMiguel, Garlappi and Uppal (2007), however, show that, due to estimation errors, existing theory-based portfolio strategies are not as good as we once thought, and the estimation window needed for them to beat the naive $1/N$ strategy (that invests equally across N risky assets) is 'around 3000 months for a portfolio with 25 assets and about 6000 months for a portfolio with 50 assets.' In this paper, we modify the modern portfolio theory to account for estimation errors, so that the theory …

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Momentum And Informed Trading, A. Hameed, Dong Hong, Mitchell Craig Warachka Aug 2008

Momentum And Informed Trading, A. Hameed, Dong Hong, Mitchell Craig Warachka

Research Collection Lee Kong Chian School Of Business

Consistent with the predictions of Wang (1994), we document that firm-specific informed trading is an important determinant of price momentum. The stronger return continuation in stocks with more informed trading cannot be explained by cross-sectional differences in uncertainty proxies such as analyst forecast dispersion, analyst coverage, idiosyncratic return volatility, and size. The relationship between informed trading and return continuation is also not attributable to cross-sectional differences in liquidity. Instead, our evidence emphasizes the role of price discovery in generating short-term price momentum.

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