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Now showing items 1 - 16 of 890

  • A Tribute to Dr. John M. Virgo

    Gerald H. Lander  

    An obituary for economist John M. Virgo who is the founder of the International Atlantic Economic Society is presented.
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  • A Tribute to Dr. John M. Virgo

    Gerald H. Lander  

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  • Subprime Mortgage Tremors: An International Issue

    Gerald H. Lander   Katherine Barker   Margarita Zabelina   Tiffany A. Williams  

    The subprime mortgage crisis has negatively affected individuals, investors, lenders, and economies worldwide. This paper first examines contributing factors of the crisis: predatory lending, predatory borrowing and mortgage fraud, unethical practices, unregulated mortgage brokers, off-balance-sheet activity, and the infusion of capital from Asia that provided the fuel for subprime mortgage activity to continue. International markets have both suffered from and contributed to the crisis. Legislation that has been enacted or recommended in the U.S. and the European Union is reviewed. We then make recommendations which could begin to restore confidence of consumers and investors worldwide; however, it is clear that laws and regulations must be enacted quickly to correct the situation and bring stability to investment markets.
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  • Developing Critical Thinking in College Programs

    Alan Reinstein   Gerald H. Lander  

    The general public sometimes regards accounting as a rule-bound, algorithmic profession as simple bookkeeping when in fact it has been and is increasingly focused on creative thought. Accounting rules are fundamentally invitations to the accountant to practice critical thinking. The accounting profession faces increased demands from students, parents and employers to prepare students better; programs must do more with ever-diminishing resources. In response to these demands, many programs now go beyond teaching traditional accounting knowledge to focus on writing, critical thinking and other important skills to help develop more graduates that are successful. After discussing the general background of critical thinking skills, we discuss how college programs have and can more effectively implement this important skill. We thus summarize proven methods to develop critical thinking skills and show how faculty members can use these ideas in an accounting context.
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  • Returns of Small Growth Stocks: An Empirical Analysis

    Gerald H. Lander  

    Abstract  I investigate the mean reversion tendency of small growth stocks. Using a carefully articulated research design employing established and empirically tested principles, my findings should support or refute the anecdotal evidence that small growth stocks make superior investments. The primary motivation for the study springs from the documented differential preference among investors for value and growth stocks. Despite evidence that value stocks tend to outperform growth stocks, investors retain strong interest in growth stocks. Yet in examining the performance of Business Week’s (BW), smaller capitalization companies (called “Hot Growth Companies”) with respect to the overall financial market, Bauman et al. [2002] found positive excess returns in the pre-publication period but negative excess returns in the post-publication period. A limitation of their study is that their analyses relied on only three criteria: sales, BW rank and return on capital, which do not represent completely a firm’s financial health. I replicate Bauman et al.’s study but use a more robust and representative variable set to test the mean reversal hypothesis — Forbes’ financial criteria — and I focus on six variables. In the current study, I look at 4,200 companies listed in Forbes from 1980 to 2000. The results of the expanded study substantiate Bauman et al.’s [2002] study showing that there are positive excess returns in the pre-publication period, but negative excess returns in the post-publication period. An expanded future study will look at five additional variables to see if they make a significant difference on the effects of the returns of small growth stocks.JEL  G20 - G30 - M00
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  • Returns of Small Growth Stocks: An Empirical Analysis

    Gerald H. Lander  

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  • Corporate Governance and Economic Value Alignment

    Gerald H. Lander   Alan Reinstein  

    Abstract  As a result of recent problems with corporate reporting and management, renewed interest in Corporate Governance has arisen. We analyze economic value alignment as a form of Corporate Governance, a concept similar to but more encompassing than economic value added and value-based management. We look at some specific ways that various companies and industries have applied economic value added analysis. The results show that the companies that use economic value alignment increase their value significantly over those that do not. The results show that discriminating investors and management should demand that their associated companies use EVA to improve overall financial reporting and to better manage assets. In turn, the SEC and Accounting Standard Setting Bodies should consider the long-term benefits of requiring certain sized companies to report relevant EVA data to key stakeholders. JEL  F49
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  • Models to measure goodwill impairment

    Gerald H. Lander   Alan Reinstein  

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  • An analysis of accounting measures on the performance of U.S. international corporations

    Gerald H. Lander   Alan Reinstein  

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  • Profile of the Management Accountantby Gerald H. Lander; James R. Holmes; Manuel A. Tipgos; Marc J. Wallace,

    Review by: Debra Hau Lu  

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  • The Non-Messianic Psalter of Gerald H. Wilson

    Goswell, Gregory  

    The sequential reading of the macrostructure of the Psalter pioneered by Gerald Wilson produced a seachange in Psalms scholarship, however, his non-messianic reading of the Psalter continues to evoke controversy and attract criticism. In this article I attempt to answer Wilson's critics who find fault with his reading of the Psalter on the basis of the presence of Psalms 110 and 132 in Book V, psalms that are usually classified as 'royal' and seen as promoting a strongly messianic hope. After a review of Wilson's arguments, I analyse the immediate context, the key words and the theocratic focus of Psalms 110 and 132. These features provide support for Wilson's thesis that 'David' in Book V is no messianic cipher, but an exemplary model of loyal devotion to God's kingship. This viewpoint in no way undermines a Christian reading of the Psalter, with the Book of Psalms read as pointing forward to the God-man, Jesus Christ, who is the ultimate model of human devotion to God, the apocalyptic Son of Man, and the Divine King come to save his people.
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  • The Non-Messianic Psalter of Gerald H. Wilson

    Goswell   Gregory  

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  • Michael H. v. Gerald D.

    Jeffrey A. Ellsworth  

    The author attempts to apply semiotic analysis to a question of family law. By examining the language used by the Supreme Court in the title case, Michael H. v. Gerald D., along with the case briefs, lower court opinions, other Supreme Court cases and prior legal scholarship, the author attempts to determine the requisite relationships between father–child and father–mother in order for a legal tie to exist between a father and his biological child. The author tries to not only determine the necessary circumstances but also the political ideology that distinguishes these familial ties. The author further attempts to analyze the goals of these underlying political ideologies.
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  • Fitzgerald's Mentors: Edmund Wilson, H. L. Mencken, and Gerald Murphy

    Squire, Kelsey  

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  • Michael H. v. Gerald D.

    Jeffrey A. Ellsworth  

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  • Michael H. v. Gerald D.

    Jeffrey A. Ellsworth  

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