Small business CGT: asset versus share salePeskett, TomTaxation in Australia
The mean return from net current asset stocks for the 13-year period was 29.4% per year versus 11.5% per year for the NYSE-AMEX Index. One million dollars invested in the net current asset portfolio on December 31, 1970 would have increased to $25,497,300 by December 31, 1983. By co...
Alternatively, asset specificity can be assessed by comparing the value of an asset when put to an alternative use versus its value in its intended use. Typically, since an asset value is greater in its intended use than its replacement cost, this secondary ratio often reveals a more ...
Through measures of non-conscious affective responses, it was found that the level of aversion is significantly higher when trading decisions have to be made in case of crash scenarios in comparison to gain scenarios. Furthermore, even in the absence of waterproof analytical statistics, this study...
Forecasts, estimates and certain informationcontained herein are based upon proprietary research and should not be interpreted as investment advice, as an offer or solicitation, nor as the purchase or sale of any financial instrument. Forecasts and estimates have certain inherent limitat...
Due to the nature of dividends, interest, or capital gains connected with certain types of investments, it might be most tax-efficient to hold them in one type of account versus another. This is the essence of asset location. While it is not always possible to align your entire portfolio ...
Factor investing and asset allocation strategies: a comparison of factor versus sector optimization Article Open access 29 May 2021 Bottom-up versus top-down factor investing: an alpha forecasting perspective Article Open access 18 November 2020 Factor investing, also labeled smart beta, has recent...
Hana Financial, Inc., one of the nation’s leading non-bank specialty commercial lenders, announced that its SBA lending unit, Hana Small Business Lending, Inc., has completed the securitization and sale of approximately $46.1 million of notes backed...Read Story ...
The underpricing of initial public offerings (IPO) is a well-documented fact of empirical equity market research. Theories explain this underpricing with m
P. Terna. “Artificial Interacting Agents for Stock Market Experiments: The Cross-Target Method.” In ICANN 93. Berlin, Germany: Springer-Verlag, 1993. [Google Scholar] J. French. “Time-Varying versus Constant Beta-Coefficients: Applied to US & ASEAN Markets.” Res. Finance 32 forthcoming. ...