Cathy W. S. Chen  Richard H. Gerlach  Ann M. H. Lin 《Quantitative Finance》2013,13(9):1421-1438

A multiple-regime threshold generalized autoregressive conditionally heteroskedastic capital asset pricing model is introduced. The model captures asymmetric risk through allowing market beta to change discretely between regimes that are driven by market information. Asymmetric volatility and mean equation dynamics are also captured. We confirm the time-varying nature of market risk, in response to changes in the market, and that this discrete time variation can differ across assets. These findings could have important implications for optimizing investment decisions: e.g. in risk assessment, portfolio selection and hedging decisions.  相似文献   

    

Cathy C. Kaufman  Robert Millward  Theodore Pappas  Winnie Younkin 《Journal of Leadership Studies》2009,2(4):61-74

In his germinal writing, The Child and the Curriculum, John Dewey (1902) made the forceful case for the development of a curriculum that could integrate and valuate students' desires and needs as crucial elements of education. Similarly, Ralph Tyler's (1949) famous and widely influential curriculum rationale called for the participation of the entire community as an element of curriculum decisions, but this element of his work has been largely absent from educational discourse, especially in a time of national accountability in elementary, secondary, and even postsecondary institutions. In this symposium, we offer a position paper by Dr. Cathy Kaufman that seeks to return students' needs to the forefront of curriculum planning for an interdisciplinary audience. Our respondents, Robert Millward, Ted Pappas, and Winnie Younkin, themselves representing interdisciplinary backgrounds and interests, add their own perspectives to this intersection of leadership education, and the all‐too‐often muted voice of the student in the curriculum development process.  相似文献   

    

Cathy Fisher 《Asia Pacific Journal of Human Resources》2000,38(1):103-105

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Cathy Cole 《Journal of Corporate Accounting & Finance》1993,4(3):267-282

During 1992, the Securities and Exchange Commission issued eighty Accounting and Auditing Enforcement Releases (AAER) involving false or misleading financial information. The underlying accounting violations include issues of manipulation of accounting records, ownership and valuation of assets, revenue recognition, cost deferral, loss recognition, and the adequacy of disclosures. The AAERs shed light on the conditions that lead to financial misstatements and provide guidance on the SEC's interpretations of generally accepted accounting principles, generally accepted auditing standards, and its own disclosure rules.  相似文献   

    

Cathy English  Jane K. Ross  Eleanor D. Schlenker  Carol A. Perlmutter 《Family and consumer sciences research journal / American Association of Family and Consumer Sciences》1987,16(2):96-102

Selected vegetables and fruits in fresh and processed forms were analyzed for dietary fiber (neutral detergent fiber plus pectin) and cost. Dietary fiber was cal culated as grams dietary fiber per ½ cup serving and cost was determined per ½ cup serving. In grams of dietary fiber per ½ cup serving, carrots contained the most dietary fiber followed by green beans, tomatoes, and potatoes. Tomatoes cost more per ½ cup serving than other vegetables. In this study, the dietary fiber content of fresh and processed vegetables did not differ significantly. Canned strawberries had more dietary fiber per ½ cup serving than fresh strawberries. Strawberries cost the most per ½ cup serving followed by peaches, apples, and oranges. Although consumption of fresh fruits and vegetables, frozen vegetables and fruit juice has increased, this study does not support reduced cost as a reason for this practice. Of the foods studied, apples, oranges, and carrots ap pear to be the most economical sources of dietary fiber.  相似文献   

    

Cathy G. Kennemer  Shiretta F. Ownbey 《Family and consumer sciences research journal / American Association of Family and Consumer Sciences》2000,29(2):173-179

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Cathy Hart  Mohammed Rafiq 《International Review of Retail, Distribution & Consumer Research》2013,23(3):333-351

Abstract

The merchandise assortment plays a fundamental role in retailing; it conveys the positioning of the retailer, and is a key determinant of image and patronage. However, existing literature covering a 50-year period is somewhat fragmented. A key problem with the literature is that it does not distinguish between different levels and dimensions of assortment, causing potential ambiguity in their interpretation in the modern retailing context. The lack of standardised terminology could potentially inhibit future assortment research in, for example, assortment measurement. In reviewing the literature, the critical dimensions of assortment are clarified with conceptual definitions and a hierarchical classification of assortment being proposed. Further, the assortment research is examined, identifying an imbalance between operational and strategic assortment research. As retail assortments expand and saturate, the need for assortment measurement research is argued with associated implications for retail management.  相似文献   

    

Cathy J. Cole 《Journal of Corporate Accounting & Finance》2013,25(1):49-57

Although the liquidity of U.S. companies has generally been improving since 2008, investors and creditors are always keenly interested in this area. And companies must discuss liquidity in the Management's Discussion and Analysis (MD&A) section of reports they file with the U.S. Securities and Exchange Commission (SEC). To help companies prepare these liquidity discussions, this article looks at what some Dow Jones Industrial companies are doing with MD&A. Since these are some of the country's most widely followed companies, examining their common practices may assist others in preparing MD&A. © 2013 Wiley Periodicals, Inc.  相似文献   

    

Cathy J. Cole 《Journal of Corporate Accounting & Finance》2014,25(6):29-34

As the International Accounting Standards Board (IASB) moves into the middle of its second decade, it has launched a new IFRS Research Centre to provide research support for its standards‐setting activities. This is a welcomed development. It is part of a more formalized structure for providing research support for the IASB's standards‐setting activities—and advancing an evidence‐based approach to developing new reporting standards. The author of this article believes that the existence of a more well‐defined and organized forum for communicating research and soliciting input, such as the Research Centre, should benefit all the IASB's constituencies. And while there is no guarantee that it will speed convergence, it is a good step forward. © 2014 Wiley Periodicals, Inc.  相似文献   

    

Cathy J. Cole 《Journal of Corporate Accounting & Finance》2001,13(1):23-31

Investors who understand where top management is taking the company—and how you're doing it—are more likely to have confidence in your firm. They'll be more willing to stick with you when times are bad. But how does your firm explain its objectives and strategies to investors? The author discusses one method that you may have over‐looked, and includes a useful checklist. © 2001 John Wiley & Sons, Inc.  相似文献