A person who becomes unemployed for an extended period often experiences a significant decrease in his or her marginal tax rate (MTR) because of lower levels of taxable income. In this article, we demonstrate how the recently unemployed can use to their advantage a traditional IRA that permits a...

A great deal of work has been done on the optimal capital structure and valuation of the firm. The majority of the literature explores valuation and optimal capital structure conditions under the double taxation system. In this paper, valuation equations and optimal capital structure conditions...

In the "new economy" many firms are searching for ways to participate in the explosion of e-commerce. In part, firms must consider whether or not to develop their e-commerce business internally or externally. If internally, then firms must consider how to best structure their organizations to...

Developing pro-forma financial statements and associated financial analysis is an important undertaking for new and existing business alike. This paper reports user experiences with a spreadsheet-based method for developing pro-forma financial statements as developed in Jalbert (2017). The paper...

A recent line of research develops currency adjusted stock indices. These indices incorporate the effects of both stock value changes and underlying currency value changes to measure wealth changes. This paper extends the extant literature by examining time series properties of currency-adjusted...

This paper examines relationships between teaching ratings and research ratings of business professors. The analysis uses matched data on teaching and research performance for 300 business professors across 104 United States universities. The analysis utilizes teaching data from...

Forecasting financial statements and completing comprehensive financial analysis constitutes a considerable challenge for entrepreneurs. Students in various entrepreneurship, finance and accounting courses also face this challenge. This paper presents a spreadsheet template that assists...

A recent research stream develops currency adjusted stock indices. The analysis in previous papers is limited to daily closing data. This paper extends the existing body of literature by examining tick data. We examine tick data from 2002 through 2013 for eight indices. In general, results show...