Finance professionals must frequently forecast financial statements. The common practice for forecasting financial statements is to apply the percentage of sales method. In this paper, we develop a new method for forecasting financial statements based data available from The Risk Management...

This case presents a teaching tool which requires students to identify an optimal equipment plan for a northern plains small grain farm. Students are presented with information from a farm owner regarding farm size, available labor, farming techniques used and other relevant issues. Students are...

This paper ranks 500 universities and colleges based on compensation paid to their faculty. The analysis examines universities both on a raw basis and cost of living adjusted basis. This work extends the previous literature by examining a broader group of schools. This research includes private...

The State of Hawaii allows paid State taxes as an itemized deduction on the State income tax return. The deduction is available only for individuals with Federal adjusted gross income less than $200,000. Hawaii also limits total itemized deductions to $50,000 for individuals with Federal...

In this paper we rank 574 universities based on compensation paid to their faculty. The analysis examines universities both on a raw basis and on a cost of living adjusted basis. Rankings based on salary data and benefit data are presented. In addition rankings based on total compensation are...

Retail banks serving ethnically diverse customer bases are challenged to measure up to differing perceptions of service quality. While there is existing research about customer satisfaction and service quality in the banking industry around the world, there are no clear conclusions as to the...

The process of changing reserve requirements in Costa Rica is a three step process. First the central bank makes the decision to change reserve requirements. Several days to several weeks later, the change is announced in the official newspaper. The actual reserve requirement change takes place...

This paper examines the relative efficiency of the U.S. and Stockholm Stock Exchanges. Numerous stocks are cross-listed on United States Exchanges and the Stockholm Stock Exchange. We compare the prices of these firms at near-simultaneous trading times. This study is an extension of an earlier...

In this paper we rank states based on higher education faculty compensation. Data on 574 universities across each of the 50 states and the District of Columbia are aggregated to develop a state compensation average. The analysis examines states both on a raw basis and on a cost of living...