will be Where did the 4% rule come from Bengen, William P. 1994. “Determining Withdrawal Rates Using Historical Data.” Journal of Financial Planning, vol. 7: 171–180. 12 For illustrative purposes only
). Retirement Saving Over the Life Cycle: Evidence from a Developing Country. Journal of Aging & Social Policy, 1-18. Primary tax-advantaged saving vehicles % of total long-term/retirement savings Note: Data on
A String of Earnings Increases, Future Earnings Uncertainty, and Firm Fundamentals* Sarayut Rueangsuwan † Kasetsart University, Thailand August 2015 Abstract Prior literature on meeting or beating earnings benchmarks extensively documents that market rewards firms reporting a string of consecutively earnings increases. To date, it is still unclear what an earnings string really means. This paper empirically provides rational explanations for this phenomenon by investigating whether the increment...
Alpha, Beta, and Now…Gamma David Blanchett, CFA, CFP® Head of Retirement Research Morningstar Investment Management Paul Kaplan, Ph.D., CFA Director of Research Morningstar Canada August 28, 2013 Morningstar Investment Management Page 2 of 27©2013 Morningstar. All rights reserved. This document includes proprietary material of Morningstar. Reproduction, transcription or other use, by any means, in whole or in part, without the prior written consent of Morningstar is prohibited. The Morningstar I...
. วารสารบริหารธุรกิจ ,36(138),10-27. Bae, K. H., Chan, K. and Cheung, Y. L. (199 8 ) The Profitability of Index Futures Arbitrage: Evidence from Bid-ask Quotes, Journal of Futures Markets,18, 743–63. Berg, E
, Vol. 21 No. 2 Apr 2008 pp 785-818 Bonaparte, Y. and Kumar, A. “Political Activism, Information Costs and Stock Market Participation” Journal of Financial Economics (Forthcoming) Calvet, Laurent
systems: the case of sarbanes-oxley internal control reports." MIS Quarterly 36(1): 179-204 • Grant, G. H., et al. (2008). "The effect of IT controls on financial reporting." Managerial Auditing Journal 23
., and M. Scholes, (1973). The Pricing of Options and Corporate Liabilities. Journal of Political Economics, 81, 637-659. Boyle, P., and D. Emanuel, (1980). Discretely adjusted option hedges. Journal of
examining journal vouchers. Examination of journal vouchers Example 1 : Testing of journal vouchers did not link the audit procedures with the risk of material misstatement arising from fraud. This was due to
project execution which was in line with the increase of account receivables while the advance payment as per construction contracts decreased Baht 17.81 million due to periodical deduction upon work