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Full-Text Articles in Finance and Financial Management

1992-1993 Operating Budget, Southern University System. Office Of Finance & Administration. Aug 1992

1992-1993 Operating Budget, Southern University System. Office Of Finance & Administration.

All Southern University System Budgets

The Southern University and A & M College Operating Budget for Fiscal Year 1992-1993. Reprinted December 1992. Include revised J-1 Forms as approved by the Southern University Board of Supervisors on September 12, 1992.

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Liquidity Costs And Stock Price Response To Convertible Security Calls, Michael A. Mazzeo, William T. Moore Jul 1992

Liquidity Costs And Stock Price Response To Convertible Security Calls, Michael A. Mazzeo, William T. Moore

Faculty Publications

Firms' announcements to call in-the-money convertible securities for redemption essentially force their conversion into common stock, and such announcements are generally met with significant reductions in the calling firms' equity values. An explanation based on liquidity costs is advanced and tested. The explanation implies that investors who choose to sell their shares early in the conversion period bear liquidity costs by selling at reduced prices. Consistent with the explanation, the average share price decline is short-lived, lasting most of the conversion period. Thus, a component of the call announcement effect appears to be due to liquidity costs.

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Exhibit 5 - Financial Audit, Wku Board Of Regents Jun 1992

Exhibit 5 - Financial Audit, Wku Board Of Regents

Board of Regents Documents

Intercollegiate Athletics Department Statement of Revenues & Expenditures, 6/30/1992 audit.

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Review Of Long-Wave Rhythms In Economic Development And Political Behavior, By B.J.L. Berry, John C. Soper Jun 1992

Review Of Long-Wave Rhythms In Economic Development And Political Behavior, By B.J.L. Berry, John C. Soper

Economics & Finance

No abstract provided.

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No. 119 1992 April Apr 1992

No. 119 1992 April

International Journal for Business Education

SIEC Historical Documents

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1991-1992 Financial Summary, Morehead State University. Budget & Financial Planning Office. Jan 1992

1991-1992 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

1991-1992 Financial Summary of Morehead State University.

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Achieving Total Compensation For Injuries To Coastal And Marine Resources: The Evolution Of Current Valuation And Compensation Methodologies, Marian Toon Mcphaul-Chester Jan 1992

Achieving Total Compensation For Injuries To Coastal And Marine Resources: The Evolution Of Current Valuation And Compensation Methodologies, Marian Toon Mcphaul-Chester

Marine Affairs Theses and Major Papers

Economists have developed numerous theories to calculate the total value of natural resources. These methods have been developed and applied over the last two decades. They continue to be refined through application and critique. Resource economists monetarily quantify the values which humans attach to coastal and marine resources. These valuation theories are the subject of much controversy in natural resource damage litigation. An understanding of the evolution of these damage provisions from the early common law actions to the current statutory remedies is essential those involved in coastal planning, management and litigation. This paper reviews these economic theories and the …

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Mitigation Banking: A Potential Tool For Port Planners, Laura Kelley Jan 1992

Mitigation Banking: A Potential Tool For Port Planners, Laura Kelley

Marine Affairs Theses and Major Papers

Mitigation banking has been used as a means of facilitating the permit process by removing the negotiation of appropriate mitigation for development from the confines of the permit process. A developer with frequent needs to mitigate for losses associated with Section 404 and Section 10 requirements may, using a mitigation bank, consolidate mitigation and in so doing, potentially reduce mitigation costs. As a result of route maintenance, as well as expansion requirements, ports were considered to be good candidates for sponsoring mitigation bank efforts. Port use of mitigation banking has not been as expected due to a lack of available …

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Indiana State University Financial Report 1992, Indiana State University Jan 1992

Indiana State University Financial Report 1992, Indiana State University

Financial Reports

No abstract provided.

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Determinants Of A Firm's Approach To Accounting For Goodwill, Christine E. Taylor Jan 1992

Determinants Of A Firm's Approach To Accounting For Goodwill, Christine E. Taylor

Theses : Honours

The purpose of this study is to ascertain factors that may explain an Australian firm's approach to accounting for goodwill and to examine the diversity that existed in accounting for goodwill in the pre-standard era. Utilising a costly contracting framework, determinants of the accounting policy choice are proposed and three separate groups of hypotheses are formulated. The ex ante hypothesis in this study utilises industry as an explanatory variable that would be expected to explain the motivations of accounting choices by firms. It was found that there is no significant association between industry classification and the choice of method in …

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A Review Of The Credit Application And Assessment Process From A Consumer Perspective, Natalie Dall Jan 1992

A Review Of The Credit Application And Assessment Process From A Consumer Perspective, Natalie Dall

Theses : Honours

It has been noted by the consumer Credit Legal Service in Western Australia that there has been considerable debate about the lending practices of financial institutions. It is argued by many Financial Counsellors that lending practices, such as the assessment of using credit scoring, may contribute credit to the worthiness increasing number of consumers who are overcommitted. The Consumer Credit Legal Service has suggested that there is a need to seek information about the lending practices in Western Australia. The study reviewed the current credit application and assessment process that operates in Western Australia using a case study approach. The …

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The Systematic Interest Rate Risk Of The Returns On Australian Bank Shares, Michael Shanahan Jan 1992

The Systematic Interest Rate Risk Of The Returns On Australian Bank Shares, Michael Shanahan

Theses : Honours

This paper examines the relationship bank share returns have with interest rate changes. Specifically, what is the systematic interest rate risk of Australian bank share returns. The reasons why bank shares and interest rates possibly have a relationship with interest rates are numerous, interrelated and complicated. Shares and interest rates generally have a relationship because of the comparison made between interest bearing securities and dividend paying shares. However, the relationship is compounded with banks, because of their exposure to interest rate risk. This paper involves two separate analyses. The firp.t part involves attempting to measure a bank share's interest rate …

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A Financial Study Of The Mt. Auburn School District, Robert H. Sample Jan 1992

A Financial Study Of The Mt. Auburn School District, Robert H. Sample

Masters Theses

The purpose of this field experience was to determine the financial condition of the Mt. Auburn Community Unit School District Number 5, Christian County, State of Illinois, from the 1986-87 school year through the 1990-91 school year. The financial condition of the district during 1991-92 school year was reviewed from July, 1991 through April, 1992. The education fund, operations, building, and maintenance fund, bond and interest fund, transportation fund, and retirement fund were all reviewed for stated time period. Tables were prepared for these major accounting funds to clarify the developing financial trend. Revenues received during 1986 through 1991 from …

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Measuring The Quality Of Service Within Challenge Bank, George M. Gilchrist Jan 1992

Measuring The Quality Of Service Within Challenge Bank, George M. Gilchrist

Theses : Honours

This research project looks at how the management and counter staff of four branches of the Challenge Bank define quality of service and asks them to judge if they deliver that quality. lt also examines the climate for service in which staff operate. The project simultaneously explores the customers' idea of what constitutes quality service, and whether or not customers consider they receive it consistently. A review of the most recent literature on customer service from Australia and overseas, has provided a theoretical framework for the interpretation of the data. It was necessary to first define quality of service then …

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Management Plan Kimberley Prawn Fishery., G. Stewart Dec 1991

Management Plan Kimberley Prawn Fishery., G. Stewart

Fisheries Management Papers

The report outlines a management plan for the Kimberley Prawn Fishery which operates in Western Australia coastal waters of the Indian Ocean and Timor Sea off the Kimberley coastline lying east of Koolan Island, 123 degrees 45' east longitude and the west of Cape Londonderry, 126 degrees 58' east longitude. This management plan proposes a set of options to be offered to the Northern Prawn Fishery Class B and Class C unit holders, with Western Australian Fishing Boat Licences, who are displaced by the compulsory reduction of the Northern Prawn Fishery fleet and to owners of trawlers with access to …

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Financial Management Theory And Practice By Prasanna Chandra , New Delhi: Tata Mcgraw Hill Publication, 1989., Mohindar N Kaur Dec 1991

Financial Management Theory And Practice By Prasanna Chandra , New Delhi: Tata Mcgraw Hill Publication, 1989., Mohindar N Kaur

IIMB Management Review

No abstract provided.

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The Debt Equivalence Of Leases In Uk: An Empirical Investigation, R Narayanswamy Dec 1991

The Debt Equivalence Of Leases In Uk: An Empirical Investigation, R Narayanswamy

IIMB Management Review

No abstract provided.

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Measurement And Pricing Of Corporate Risk, R Vaidyanathan Dec 1991

Measurement And Pricing Of Corporate Risk, R Vaidyanathan

IIMB Management Review

No abstract provided.

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Time-Series Behaviour Of Corporate Earnings, Md Obaidullah Dec 1991

Time-Series Behaviour Of Corporate Earnings, Md Obaidullah

IIMB Management Review

Time-Series Behaviour of Corporate Earnings have been widely reported. The literature on time-series comprises of studies conducted primarily on British and American Companies. Pioneering Empirical Study by Little has been made in this area for a sample of British Firms by computing the serial correlation coefficient of the successive growth rate of earnings. These studies have been discussed by the author in detail in this article which will help the readers to know about it.

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Event-Study Methodology Under Conditions Of Event-Induced Variance, Ekkehart Boehmer, Jim Masumeci, Annette B. Poulsen Dec 1991

Event-Study Methodology Under Conditions Of Event-Induced Variance, Ekkehart Boehmer, Jim Masumeci, Annette B. Poulsen

Research Collection Lee Kong Chian School Of Business

Many authors have identified the hazards of ignoring event-induced variance in event studies. To determine the practical extent of the problem, we simulate an event with stochastic effects. We find that when an event causes even minor increases in variance, the most commonly-used methods reject the null hypothesis of zero average abnormal return too frequently when it is true, although they are reasonably powerful when it is false. We demonstrate that a simple adjustment to the cross-sectional techniques produces appropriate rejection rates when the null is true and equally powerful tests when it is false.

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No. 118 1991 November Nov 1991

No. 118 1991 November

International Journal for Business Education

SIEC Historical Documents

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Ua3/8/1 A Comparative Examination Of University Revenues & Expenditures, Melvin Borland, John Wassom, Wku President's Office - Meredith Oct 1991

Ua3/8/1 A Comparative Examination Of University Revenues & Expenditures, Melvin Borland, John Wassom, Wku President's Office - Meredith

WKU Administration Documents

Draft working paper A Comparative Examination of University Revenues & Expenditures.

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A Review Of Selected Usaf Life Cycle Costing Models, Mark G. Twomey Sep 1991

A Review Of Selected Usaf Life Cycle Costing Models, Mark G. Twomey

Theses and Dissertations

This study examined the history of the development of life cycle costing (LCC) in the DOD and USAF, and reviewed 11 'mainstream' LCC models currently being used by the Air Force including the LSC, LCCH, ZCORE, CASA, PRICE H, PRICE HL, PRICE M, PRICE S, MLCC, Dyna-METRIC, and LCOM models. A literature search revealed that the last comprehensive reviews of LCC modeling in the USAF were conducted in the 1970s by the Joint AFSC/AFLC Commanders' Working Group on LCC and Rand. LCC's initial development, in the 1960s, was prompted by rapid increases in operating and support (O and S) costs …

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Analysis Of The Cash Recovery Rate's Potential Application In Determining The Social Cost Of Capital, Francis J. Geiser Iii Sep 1991

Analysis Of The Cash Recovery Rate's Potential Application In Determining The Social Cost Of Capital, Francis J. Geiser Iii

Theses and Dissertations

This study explored the potential application of the cash recovery rate in determining the social cost of capital. It specifically investigated the results of using cash-recovery rate-based, internal rate of return-estimating relationships, which were formulated under assumptions of constant investment growth rate, to estimate internal rates of return for simulated firm-level financial data generated using both exponentially increasing and sinusoidal investment growth rates. An extensive literature review is used to build a analytical link between the need for updating the social discount rate, capital budgeting decisions based on internal rates of return, and the proposed behavior of the cash recovery …

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Estimate-At-Completion Research - A Review And Evaluation, John W. Mckinney Sep 1991

Estimate-At-Completion Research - A Review And Evaluation, John W. Mckinney

Theses and Dissertations

This research derives from the Performance Measurement discipline and consists of a comprehensive analysis of Estimate-At-Completion (EAC) studies published since 1973. The EAC studies consisted of models, comparison studies, and computer analysis programs. Each study was categorized by formula type and described in terms of methodology and conclusions. Each study was evaluated based on clarity, documentation, methodology, and source. After reviewing the studies some areas were found to be weak. The AFSC formula that uses weighted percentages of .2 SPI and .8 CPI, is not supported by a critical review of the literature. In the area of comparisons studies, different …

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A Policy Analysis Of Using Unit Costs As A Means Of Performance Measurement In The Air Force Science And Technology Program, Michael P. Avery Sep 1991

A Policy Analysis Of Using Unit Costs As A Means Of Performance Measurement In The Air Force Science And Technology Program, Michael P. Avery

Theses and Dissertations

This study investigates the possible use of unit costs as a means of performance measurement in the Air Force Science and Technology (S and T) program. Using a policy analysis methodology, the author breaks the analysis into four phases. The first phase called understanding the problem and incorporates the theory of management control systems, budgets, resource management systems, and identifies what the S and T program encompasses. The second phase is called developing policy options and identifies three distinctly different policies that satisfy the need for getting performance information into the hands of decision-makers. The third phase is called determining …

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A Review Of Cost Performance Index Stability, Scott R. Heise Sep 1991

A Review Of Cost Performance Index Stability, Scott R. Heise

Theses and Dissertations

This study examines approaches currently used to determine when Cost Performance Index (CPI) stability occurs. The CPI indicates the cost performance efficiency of the work the contractor has accomplished to date; however it has value as a predictor of future contractor cost performance given that the CPI can be declared stable. Knowing that the CPI is stable allows government personnel to project the final cost of the contract and, if a cost overrun is projected, to determine the likelihood that the contractor can recover. The range method was used to test for stability of cumulative and non-cumulative (three month, six …

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Reuse And Productivity In Integrated Computer-Aided Software Engineering: An Empirical Study, Rajiv D. Banker, Robert J. Kauffman Sep 1991

Reuse And Productivity In Integrated Computer-Aided Software Engineering: An Empirical Study, Rajiv D. Banker, Robert J. Kauffman

Research Collection School Of Computing and Information Systems

Growing competition in the investment banking industry has given rise to increasing demand for high functionality software applications that can be developed in a short period of time. Yet delivering such applications creates a bottleneck in software development activities. This dilemma can be addressed when firms shift to development methods that emphasize software reusability. This article examines the productivity implications of object and repository-based integrated computer-aided software engineering (ICASE) software development in the context of a major investment bank's information systems strategy. The strategy emphasizes software reusability. Our empirical results, based on data from 20 projects that delivered software for …

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The Operation Of Military Family Housing As A Business Enterprise. A Case Study At Langley Air Force Base, Virginia, Michael T. Ray Sep 1991

The Operation Of Military Family Housing As A Business Enterprise. A Case Study At Langley Air Force Base, Virginia, Michael T. Ray

Theses and Dissertations

The focus of this research was to determine the feasibility of operating Military Family Housing (MFH) as a business enterprise, based on rental income. A case study of the Langley AFB Military Family Housing operation during FY 90 was used to determine if housing allowances forfeited by residents of base housing would provide sufficient rental income for the annual operations, maintenance and capital improvement of the MFH assets. It further compared the descriptive data from Langley AFB, Virginia, to USAF averages to determine if the findings at Langley were generalizable across the Air Force. The case study showed that Basic …

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1991-1992 Operating Budget Request: Southern University At New Orleans, Southern University System. Office Of Finance & Administration. Aug 1991

1991-1992 Operating Budget Request: Southern University At New Orleans, Southern University System. Office Of Finance & Administration.

All Southern University System Budgets

The Southern University at New Orleans Campus Operating Budget Request for the fiscal year 1991-1992.

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