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Pages
- Title
- Simplifying Deferred Taxes.
- Creator
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Conrecode, Jacqueline, Valencia, Adrian, Volkan, Ara, Burgess, Deanna
- Abstract / Description
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This paper summarizes the asset/liability approach described in Accounting Standard Codification Topic 740 and highlights four flaws in the current accounting standards. The paper proposes three alternatives to the asset/liability method offering improvements in the current standard and avenues for future research. Empirical evidence for these alternatives is provided demonstrating increases in the debt-equity ratio and resulting improvements in the relevance/reliability of this important...
Show moreThis paper summarizes the asset/liability approach described in Accounting Standard Codification Topic 740 and highlights four flaws in the current accounting standards. The paper proposes three alternatives to the asset/liability method offering improvements in the current standard and avenues for future research. Empirical evidence for these alternatives is provided demonstrating increases in the debt-equity ratio and resulting improvements in the relevance/reliability of this important benchmark in investment decisions.
Show less - Date Issued
- 2012-01-01
- Identifier
- fgcu_ir_000341
- Format
- Citation
- Title
- Self-awareness and leadership: Developing an individual strategic professional development plan in an MBA leadership course.
- Creator
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Rubens, Arthur, Schoenfeld, Gerald A., Schaffer, Bryan S., Leah, Joseph S.
- Abstract / Description
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This paper describes an MBA course assignment, the “Individual Strategic Professional Development Plan”. The assignment consists of three parts, requiring students to: 1) conduct an industry and job analysis 2) explore, benchmark and develop their leadership skills; and, 3) develop a personal strategic plan for guiding and achieving their leadership capabilities and career goals. As a core competency, leadership is needed by all business and management students. While courses in leadership...
Show moreThis paper describes an MBA course assignment, the “Individual Strategic Professional Development Plan”. The assignment consists of three parts, requiring students to: 1) conduct an industry and job analysis 2) explore, benchmark and develop their leadership skills; and, 3) develop a personal strategic plan for guiding and achieving their leadership capabilities and career goals. As a core competency, leadership is needed by all business and management students. While courses in leadership may offer important theoretical and conceptual guidance for students, our assignment requires students to go further; they must reflect on their own identities (who they are) while considering the necessary and critical routes that must be followed on their paths toward becoming effective organizational leaders. In dynamic and uncertain global and technological environments, students' abilities to strategically map their careers and assess and develop key leadership skills critical to career success are more important than ever. Anecdotally, students in post-class assessments have voiced praise for the assignment, citing it as one of the most important outcomes in their MBA experience.
Show less - Date Issued
- 2018-03
- Identifier
- 10.1016/j.ijme.2017.11.001, fgcu_ir_000114, https://linkinghub.elsevier.com/retrieve/pii/S1472811716301732
- Format
- Citation
- Title
- Determinants of dividend policies for ADR firms.
- Creator
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Allen, Marcus T., Perretti, Gizelle, Weeks, Henry
- Abstract / Description
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Cross-listed firms may face unique incentives for establishing dividend policies in comparison to US firms. This study aims to test the implications of the lifecycle and signaling theories of dividend policy in the context of non-US firms cross-listed on US stock exchanges via American depository receipts (ADRs). Design/methodology/approach - ADRs are classified according to the firms' dividend paying histories as regular payers, non-payers, former payers, new payers and switchers....
Show moreCross-listed firms may face unique incentives for establishing dividend policies in comparison to US firms. This study aims to test the implications of the lifecycle and signaling theories of dividend policy in the context of non-US firms cross-listed on US stock exchanges via American depository receipts (ADRs). Design/methodology/approach - ADRs are classified according to the firms' dividend paying histories as regular payers, non-payers, former payers, new payers and switchers. Multinomial logit regressions measure the likelihood of dividend payers to pay dividends, as well as the possibility of a dividend amount increase, decrease, or no change, based upon previously identified determinants of dividend payments and a measure of economic conditions in the home country. Findings - The results indicate that firm size, growth opportunities, and the mix of earned and contributed capital partially explain observed dividend policies for ADR firms. Multinomial logit regressions reveal profitability and home-country macro-economic conditions significantly affect ADR firms' decisions to change their dividend policies. Originality/value - The findings suggest macro-economic conditions affect dividend payment changes among ADR firms. The results also imply that the lifecycle and catering theories may help explain dividend changes among ADR firms.
Show less - Date Issued
- 2013-12-01
- Identifier
- fgcu_ir_000636
- Format
- Citation
- Title
- Accounts Receivable Factoring As A Response to Weak Governance: Panel Data Evidence.
- Creator
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Jones, Travis, Borgia, Daniel, Swaleheen, Mushfiq, Weeks, Henry
- Abstract / Description
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Accounts receivable factoring is a financing arrangement that occurs when a business sells its accounts receivables. Factoring has emerged as the most important source of working capital for small and medium sized enterprises (SMEs) in many economies because weak laws, poor enforcement, and the associated informational opacity put the SMEs at a disadvantage when borrowing. This paper presents an empirical analysis of cross-country differences in factoring activity to determine whether the...
Show moreAccounts receivable factoring is a financing arrangement that occurs when a business sells its accounts receivables. Factoring has emerged as the most important source of working capital for small and medium sized enterprises (SMEs) in many economies because weak laws, poor enforcement, and the associated informational opacity put the SMEs at a disadvantage when borrowing. This paper presents an empirical analysis of cross-country differences in factoring activity to determine whether the quality of governance is a significant determinant of the level of factoring activity. Our analysis is based on a reduced form model that relates a country’s factoring activity (turnover) to the quality of governance, while controlling for other determinants of factoring discussed in the literature. We use data for a panel of 59 countries, over the period 1995 – 2005. Our findings support the hypothesis that factoring is more prevalent in economies with weak governance. Additionally, we present evidence that factor turnover is decreasing in the incidence of corruption.
Show less - Date Issued
- 2010-02-01
- Identifier
- fgcu_ir_000666
- Format
- Citation
- Title
- Speedways, Economic Development, and Home Values.
- Creator
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Jones, Travis, Ritchie, William J., Rubens, Arthur, Weeks, Henry
- Abstract / Description
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This case study is based on field research conducted for a local community to assess the impact of a proposed motorsports park on surrounding property values. The case places students in the role of consultants hired by the Collier County Airport Authority to provide a comprehensive analysis of the case reviewing the actions of the various parties, evaluating the project's anticipated economic impact, along with its impact on residential property values. There is little existing research on...
Show moreThis case study is based on field research conducted for a local community to assess the impact of a proposed motorsports park on surrounding property values. The case places students in the role of consultants hired by the Collier County Airport Authority to provide a comprehensive analysis of the case reviewing the actions of the various parties, evaluating the project's anticipated economic impact, along with its impact on residential property values. There is little existing research on the impact of motorsports parks on residential property values. Although the subject is of great interest to communities where raceways exist or are being proposed, no existing public analysis of the impact of raceways on residential property values is available. An economic impact study commissioned by the Motorsports Facility Advisory Committee indicated the proposed facility would directly impact the community adding $15 million during construction and $10 million annually from operations.
Show less - Date Issued
- 2008-10-01
- Identifier
- fgcu_ir_000672
- Format
- Citation
- Title
- Using Biographies to Teach Leadership Skills: A Classroom Example.
- Creator
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Leah, Joseph S., Schoenfeld, Gerald A., Rubens, Arthur
- Abstract / Description
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The purpose of this article is to describe a leadership biography assignment used in our master's of business administration (MBA) class and to detail how a biographical approach can be used to teach leadership concepts and skills to management students and to business practitioners. In the classroom assignment, MBA students analyzed biographies of leaders across time, industries, and professions by responding to select questions. From this analysis of business and nonbusiness leaders,...
Show moreThe purpose of this article is to describe a leadership biography assignment used in our master's of business administration (MBA) class and to detail how a biographical approach can be used to teach leadership concepts and skills to management students and to business practitioners. In the classroom assignment, MBA students analyzed biographies of leaders across time, industries, and professions by responding to select questions. From this analysis of business and nonbusiness leaders, students gain a more holistic perspective to the different styles, traits, characteristics, and situations that constitute the art of leadership. Although the leadership biography assignment was used in our MBA classes, this assignment could also be used in undergraduate business classes and undergraduate and graduate classes outside the business field, as well as part of a professional development activity for business practitioners.
Show less - Date Issued
- 2016-03-01
- Identifier
- fgcu_ir_000771
- Format
- Citation
- Title
- An Analysis of Investment Returns to Condominium Flipping: Evidence from South Florida.
- Creator
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Allen, Marcus T., Lusht, Kenneth, Weeks, Henry
- Abstract / Description
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The housing market in South Florida was kiln-hot between 2000 and mid-2006, with a total percent change of approximately 172% in the Federal Housing Finance Agency House Price Index (FHFA HPI) for the Fort Lauderdale-area during this time period. Almost as dramatically as the rising tide lifted house prices, so did the ebbing tide wash away substantial amounts of housing-stored wealth between the mid-2006 peak and mid-2011 trough. During this latter time period, the FHFA HPI for this market...
Show moreThe housing market in South Florida was kiln-hot between 2000 and mid-2006, with a total percent change of approximately 172% in the Federal Housing Finance Agency House Price Index (FHFA HPI) for the Fort Lauderdale-area during this time period. Almost as dramatically as the rising tide lifted house prices, so did the ebbing tide wash away substantial amounts of housing-stored wealth between the mid-2006 peak and mid-2011 trough. During this latter time period, the FHFA HPI for this market experienced a total percentage change of approximately -48%. The purpose of this study is to consider whether or not flippers systematically benefitted from buying and reselling housing units with certain characteristics during the recent housing boom and bust in the South Florida market. This study considers physical characteristics, property value strata, and transaction timing as potential determinants of investment returns to residential condominium flipping in South Florida from June 2005, to June 2007, a time period that includes a distinct housing price peak in June 2006.
Show less - Date Issued
- 2015-10-01
- Identifier
- fgcu_ir_000627
- Format
- Citation
- Title
- Industry specific impact of simplifying deferred taxes.
- Creator
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Volkan, Ara, Valencia, Adrian, Acheampong, Daniel
- Abstract / Description
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This paper summarizes the asset/liability approach described in Accounting Standard Codification Topic 740 and highlights the flaws in the current accounting standards. The paper proposes an alternative to the asset/liability method, offering improvements in the current standard and avenues for future research. Industry specific empirical evidence for this alternative is provided for the pre- and post-financial crisis periods. The results generally demonstrate decreases in the debt-equity...
Show moreThis paper summarizes the asset/liability approach described in Accounting Standard Codification Topic 740 and highlights the flaws in the current accounting standards. The paper proposes an alternative to the asset/liability method, offering improvements in the current standard and avenues for future research. Industry specific empirical evidence for this alternative is provided for the pre- and post-financial crisis periods. The results generally demonstrate decreases in the debt-equity ratio, improving the relevance and reliability of this important benchmark in investment decisions. In February 2013, the Financial Accounting Foundation selected ASC-740 for its post-implementation review process. The review will assess the standard’s effectiveness in both the accounting guidance it provides and information disclosed to investors. The adoption of the accounting method proposed in this paper will address the deficiencies inherent in ASC-740 and provide input to the post-implementation review of ASC-740.
Show less - Date Issued
- 2013-07-01
- Identifier
- fgcu_ir_000354
- Format
- Document (PDF)
- Title
- The Folklore of Academic Freedom in a Public University - Truths, Half Truths and Contract Privileges.
- Creator
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Fernandez, Daniel, Wright-Isak, Chris, Placid, Raymond
- Abstract / Description
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This article addresses recent case law that could alter the course of academic freedom in the twenty-first century for a public university. We examine current folklore that Academic Freedom may be a right that: a) gives the institution the right to determine for itself on academic grounds who may teach, what may be taught, how it shall be taught, and who may be admitted to study; b) grants the faculty the right to research and teach without interference from non-peers; and c) is a special...
Show moreThis article addresses recent case law that could alter the course of academic freedom in the twenty-first century for a public university. We examine current folklore that Academic Freedom may be a right that: a) gives the institution the right to determine for itself on academic grounds who may teach, what may be taught, how it shall be taught, and who may be admitted to study; b) grants the faculty the right to research and teach without interference from non-peers; and c) is a special concern of the First Amendment to the U.S. Constitution. We find truths, half truths and conduct an historical re-examination of rights, finding them to be privileges that need faculty vigilance to retain them. While each one of the above statements describing what “may be rights” are true, each of them are half-truths which have contributed to a common folklore about academic freedom. We conclude, in light of the recent case law, that academic freedom is a contractual privilege that should be closely guarded by members of the academy for future generations.
Show less - Date Issued
- 2013-01-01
- Identifier
- fgcu_ir_000347
- Format
- Document (PDF)
- Title
- Real Estate Appraisers and the Revised Tax Preparer Penalty Statute: Evolution, Rules, and Reality.
- Creator
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Weeks, Henry, Placid, Raymond, Cecil, Howard
- Abstract / Description
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Persons who perform appraisals that impact a federal tax return can be penalized if they do not comply with the standards governing tax return preparation. In the past, Internal Revenue Service (IRS) standards of care were highly subjective and the tax preparer penalty statute was limited to federal income tax returns. New IRS standards of care are more objective and rigorous. Additionally, the scope of the tax preparer penalty statute has been broadened to include preparers of estate and...
Show morePersons who perform appraisals that impact a federal tax return can be penalized if they do not comply with the standards governing tax return preparation. In the past, Internal Revenue Service (IRS) standards of care were highly subjective and the tax preparer penalty statute was limited to federal income tax returns. New IRS standards of care are more objective and rigorous. Additionally, the scope of the tax preparer penalty statute has been broadened to include preparers of estate and gift tax returns. This article discusses provisions and situations in which appraisers could be considered tax preparers subject to penalties by the IRS.
Show less - Date Issued
- 2010-10-01
- Identifier
- fgcu_ir_000683
- Format
- Citation
- Title
- Characterizing Student Finance Organizations – A Survey of FMAChapters.
- Creator
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Jones, Travis, Fraser, Steven, Weeks, Henry
- Abstract / Description
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This manuscript presents the results of a survey of faculty advisors of student chapters of the Financial Management Association International (FMA). The institutions, advisors, and chapters are characterized in an effort to better understand how institutions serve their students—through the management of chapters and also how institutions provide that service through assignment of faculty advisors. The evidence indicates that chapters provide a wide-range of services and opportunities to...
Show moreThis manuscript presents the results of a survey of faculty advisors of student chapters of the Financial Management Association International (FMA). The institutions, advisors, and chapters are characterized in an effort to better understand how institutions serve their students—through the management of chapters and also how institutions provide that service through assignment of faculty advisors. The evidence indicates that chapters provide a wide-range of services and opportunities to students through the chapters, yet there appears to be differing perspectives as to the role, nature, and assignment, of chapter advisors. 1
Show less - Date Issued
- 2009-06-01
- Identifier
- fgcu_ir_000668
- Format
- Citation
- Title
- ENTREPRENEURSHIP IN THE GENERAL EDUCATION CURRICULUM: READY OR NOT?.
- Creator
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Schaffer, Bryan S., Arsenau, Eric, Randall, Craig, Kauanui, Sandra
- Abstract / Description
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The general education curriculum is the foundation of the American higher education structure. Course topics in the curriculum span the boundaries of knowledge from the sciences to the humanities. Through these courses, students develop the knowledge, skills, and abilities necessary for successfully navigating life. In this paper, we examine how entrepreneurship education extends the purpose and mission of a general education program. Our proposal is that an Introductory Entrepreneurship...
Show moreThe general education curriculum is the foundation of the American higher education structure. Course topics in the curriculum span the boundaries of knowledge from the sciences to the humanities. Through these courses, students develop the knowledge, skills, and abilities necessary for successfully navigating life. In this paper, we examine how entrepreneurship education extends the purpose and mission of a general education program. Our proposal is that an Introductory Entrepreneurship course exist in the GenEd curriculum, alongside the more established courses, so as to best prepare the 21st century student for life beyond academia. The process of doing so is an entrepreneurial endeavor in itself and requires the development of relationships across campus. The goal herein is to offer a specific framework for understanding sources of resistance and how faculty can overcome these challenges to develop key strategies for initiating successful change.
Show less - Date Issued
- 2017-07-01
- Identifier
- fgcu_ir_000115
- Format
- Document (PDF)
- Title
- Differential Bargaining Power in Real Estate Transactions.
- Creator
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Allen, Marcus T., Fraser, Steven, Swaleheen, Mushfiq
- Abstract / Description
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Harding Rosenthal, and Sirmans examine data from the American Housing Survey and demonstrate that it is possible to uncover bargaining power effects in housing market transactions related to demographic attributes of sellers and buyers (age, education level, gender, marital status, race, etc.) included in that database. Colwell and Munneke3 extend this approach to commercial real estate assets (office properties) and find that bargaining power effects can be uncovered by considering types of...
Show moreHarding Rosenthal, and Sirmans examine data from the American Housing Survey and demonstrate that it is possible to uncover bargaining power effects in housing market transactions related to demographic attributes of sellers and buyers (age, education level, gender, marital status, race, etc.) included in that database. Colwell and Munneke3 extend this approach to commercial real estate assets (office properties) and find that bargaining power effects can be uncovered by considering types of sellers and buyers (individuals, corporations, and financial institutions) without knowledge of their specific attributes that often are difficult to measure or observe for samples large enough for reliable statistical analysis.
Show less - Date Issued
- 2016-10-01
- Identifier
- fgcu_ir_000626
- Format
- Citation
- Title
- Determinants of Earnest Money Amounts in Real Estate Sell/Buy Contracts.
- Creator
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Allen, Marcus T., Weeks, Henry, Jones, Travis
- Abstract / Description
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In this study, we examine the factors that may influence the amount of earnest money deposits in real estate sell/buy contracts using contingent claims analysis within the Black-Scholes option pricing model, along with control variables for market trends and market customs. We find that earnest money amounts increase with property values, contract term, and property value volatility, and that earnest money amounts decrease with the risk-free rate. The data for the analysis come from HUD-1...
Show moreIn this study, we examine the factors that may influence the amount of earnest money deposits in real estate sell/buy contracts using contingent claims analysis within the Black-Scholes option pricing model, along with control variables for market trends and market customs. We find that earnest money amounts increase with property values, contract term, and property value volatility, and that earnest money amounts decrease with the risk-free rate. The data for the analysis come from HUD-1 Settlement Statements and the local MLS database for 670 residential real estate transactions.
Show less - Date Issued
- 2014-01-01
- Identifier
- fgcu_ir_000629
- Format
- Citation
- Title
- Measuring Highway Impacts on House Prices Using Spatial Regression.
- Creator
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Allen, Marcus T., Austin, Grant W., Swaleheen, Mushfiq
- Abstract / Description
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Generally accepted real estate valuation theory, augmented by ample empirical evidence, supports the notion of significant impacts on prices of residential properties near highways. Houses adjacent to highways are exposed to potentially increased traffic noise, although these homeowners may benefit from increased accessibility to highway systems. This study is prompted by a massive new highway construction project (25 miles at acost of $1.5 billion over a nine-year period) that will complete...
Show moreGenerally accepted real estate valuation theory, augmented by ample empirical evidence, supports the notion of significant impacts on prices of residential properties near highways. Houses adjacent to highways are exposed to potentially increased traffic noise, although these homeowners may benefit from increased accessibility to highway systems. This study is prompted by a massive new highway construction project (25 miles at acost of $1.5 billion over a nine-year period) that will complete a 110-mile beltway around the Orlando, Florida metropolitan area. Using observed prices of houses near existing highways, this study provides insights into the potential effects of the new highway on planned and existing houses in thi smarket. The results indicate significant price discounts for houses adjacent to highways, houses near high-traffic highways, and houses farther from highway on-ramps, but no significant impact related to distances from houses to highways or sound barrier walls.
Show less - Date Issued
- 2015-01-01
- Identifier
- fgcu_ir_000634
- Format
- Citation
- Title
- A Note on the Premiums and Discounts Embedded in VIX Futures Prices.
- Creator
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Allen, Marcus T., Jones, Travis
- Abstract / Description
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This article illustrates the volatile nature of the premiums and discounts embedded in the prices of VIX (Chicago Board Options Exchange Market Volatility Index) futures contracts. The fact that the underlying VIX index cannot be traded leads VIX futures to be priced more on expectations of market participants than on a typical cost-of-carry relationship. As they near expiration, VIX futures, in the aggregate, tend to trade at an increased premium, when trading in contango, and at an...
Show moreThis article illustrates the volatile nature of the premiums and discounts embedded in the prices of VIX (Chicago Board Options Exchange Market Volatility Index) futures contracts. The fact that the underlying VIX index cannot be traded leads VIX futures to be priced more on expectations of market participants than on a typical cost-of-carry relationship. As they near expiration, VIX futures, in the aggregate, tend to trade at an increased premium, when trading in contango, and at an increased discount, when trading in backwardation. In addition, the premium in these contracts tends to peak as the VIX index nears a low, and the discount in the contracts tends to bottom as the index nears a high.
Show less - Date Issued
- 2015-06-01
- Identifier
- fgcu_ir_000635
- Format
- Citation
- Title
- The Effect of Appurtenant Golf Memberships on Residential Real Estate Prices.
- Creator
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Allen, Marcus T., Fraser, Steven
- Abstract / Description
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Considerable prior research confirms the existence of real estate price premiums associated with golf course amenities in residential development projects. This study examines a unique residential development project in which membership in a golf club is appurtenant to the real estate: ownership of certain (but not all) dwellings in the project includes deeded membership in the project's golf club. In this development project, golf memberships can only be obtained or disposed of by acquiring...
Show moreConsiderable prior research confirms the existence of real estate price premiums associated with golf course amenities in residential development projects. This study examines a unique residential development project in which membership in a golf club is appurtenant to the real estate: ownership of certain (but not all) dwellings in the project includes deeded membership in the project's golf club. In this development project, golf memberships can only be obtained or disposed of by acquiring or selling the associated dwelling, respectively. The results of this analysis indicates that price premiums associated with appurtenant golf memberships, after controlling for golf course view and other relevant property characteristics, are significantly positive. Furthermore, the results indicate that the magnitude of the price premium for appurtenant golf memberships varies across dwelling types (detached vs. attached) in this project. These findings may be important for housing developers, consumers, lenders, appraisers, and property and income tax authorities.
Show less - Date Issued
- 2016-01-01
- Identifier
- fgcu_ir_000633
- Format
- Citation
- Title
- Endogenous examination of underwriter reputation and IPO returns.
- Creator
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Jones, Travis, Swaleheen, Mushfiq
- Abstract / Description
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The purpose of this paper is to examine the relationship between underwriter reputation and initial public offerings (IPOs) initial returns over a 24-year period, from 1980 to 2003. Two-stage least-squares regression analysis on data from IPOs offered from 1980 to 2003 is used to determine how the choice of IPO underwriter is related to initial returns when considering reputation as an endogenous variable. This study shows, consistent with prior literature, that underwriter reputation is...
Show moreThe purpose of this paper is to examine the relationship between underwriter reputation and initial public offerings (IPOs) initial returns over a 24-year period, from 1980 to 2003. Two-stage least-squares regression analysis on data from IPOs offered from 1980 to 2003 is used to determine how the choice of IPO underwriter is related to initial returns when considering reputation as an endogenous variable. This study shows, consistent with prior literature, that underwriter reputation is statistically significantly negatively related to initial returns from 1980 to 1991 and statistically significantly positively related to initial returns from 1992 to 2003, when reputation is taken as an exogenous variable. When considering the choice of the reputation of underwriter as endogenous to characteristics of the firm, the reputation of an underwriter is significantly positively related to IPO initial returns for 1980 to 2003 and 1992 to 2003 and insignificantly related, for 1980 to 1991. This study adds value to finance literature in that it extends the research on the relationship between IPO initial returns and underwriter reputation. It also furthers the existing research on IPO anomalies and notes characteristics in this field of financial markets that may be important to both issuers and investment banks.
Show less - Date Issued
- 2010-04-01
- Identifier
- fgcu_ir_000665
- Format
- Citation
- Title
- Controversies In Accounting For Post-Retirement Benefits.
- Creator
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Conrecode, Jacqueline, Bachan, Sharon A., Fleming, Ella, Volkan, Ara
- Abstract / Description
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SFAS 158 addresses certain reporting and disclosure problems identified in prior standards concerning postretirement benefits. We present several controversies that the FASB left unanswered and plans to address in the future. Accountants, financial analysts, and investor groups have a huge stake in these answers.
- Date Issued
- 2008-09-01
- Identifier
- fgcu_ir_000343
- Format
- Document (PDF)
- Title
- Tracking the Footprints of Anonymous Defamation in Cyberspace: A Review of the Law and Technology.
- Creator
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Placid, Raymond, Wynekoop, Judy
- Abstract / Description
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The rise of the Internet has made anonymous defamation a reality. Tracking the footprints of anonymous defamation in cyberspace can be difficult from a legal and technological perspective. Legally, the injured party may need to pursue two defendants -- the website that hosted the defamatory statement and the anonymous defamer. This process can be taxing from both an economic and personal perspective, and in some cases will lead to a dead end due to technological roadblocks. One of the primary...
Show moreThe rise of the Internet has made anonymous defamation a reality. Tracking the footprints of anonymous defamation in cyberspace can be difficult from a legal and technological perspective. Legally, the injured party may need to pursue two defendants -- the website that hosted the defamatory statement and the anonymous defamer. This process can be taxing from both an economic and personal perspective, and in some cases will lead to a dead end due to technological roadblocks. One of the primary reasons that the footprints of anonymous defamation can lead to a dead end is that the IP address logs may have been purged. Currently there are no regulations or standards in the industry requiring IP address logs to be preserved for a minimum time period. This article addresses the legal and technological roadblocks that can lead to anonymous defamation and suggests regulatory systems for IP address logs as a means of combating unacceptable anonymous behavior on the Internet.
Show less - Date Issued
- 2011-01-01
- Identifier
- fgcu_ir_000132
- Format
- Citation