Results 221 to 230 of about 115,365 (258)

Clarifying the case of negative return on equity

Journal of Development and Integration, 2023
This study shows the difference in counting and using ROE - the financial index interested by many people - in research practice for corporate finance in Viet Nam. By logical reasonable method and being based on the concepts, this study proves the negative ROE case has no practical meaning.
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Shareowners' Equity at Campbell Soup: How can Equity be Negative?

Accounting Education, 2014
AbstractThis paper presents an instructional case based on the 2001 annual report of the Campbell Soup Company (CPB). During that year, CPB's shareowners' equity went from a surplus of USD137 million to a deficit of USD247 million. The analysis will allow students to determine that the change resulted from borrowing to purchase treasury stock. Students
Mary Beth Mohrman, Pamela S. Stuerke
exaly   +2 more sources

Negative equity in the Irish housing market [PDF]

Economic and Social Review, 2009
PUBLISHED
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Bonds Don’t Need to Be Negatively Correlated with Equities

The Journal of Investing, 2021
The current narrative that bonds no longer diversify equities because of low yields and a potential shift in bond-equity correlation fails to consider the relative importance of bond volatility in reducing overall portfolio volatility. Bonds will continue to provide diversification if bond volatility is lower than equity volatility, even if the ...
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The Negative Impact of Equity Issue on China Market

2011 International Conference on Management and Service Science, 2011
This paper investigated how and why abnormal stock returns associate with the announcement of equity issues by Chinese firms. We estimated abnormal return by OLS, using the market model. Then we chose some variables and established an econometric model to verify some hypothesis introduced in previous study.
Bo Liao, Xiaofeng Zhang
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A Study on Firms with Negative Book Value of Equity

International Review of Finance, 2019
AbstractThis paper studies the puzzling negative book equity phenomenon among US public firms. Our evidence suggests that negative book equity firms exhibit heterogeneous characteristics. We show that a great portion of these firms, while operating at excessive capital structure with leverage ratio over 100%, are financially and operationally healthy ...
Haowen Luo, Ian Liu, Niranjan Tripathy
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Negative Home Equity and Household Labor Supply

The Journal of Finance, 2021
ABSTRACTUsing U.S. household‐level data and plausibly exogenous variation in the location‐timing of home purchases with a single lender, I find that negative home equity causes a 2% to 6% reduction in household labor supply. Supporting causality, households are observationally equivalent at origination and equally sensitive to local housing shocks that
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Are Firms with Negative Book Equity in Financial Distress? [PDF]

Review of Pacific Basin Financial Markets and Policies, 2010
This study examines whether negative book equity (BE) firms are in financial distress by analyzing their operating performance, financial characteristics, distress risk, and survivability when they first report negative BE. Firms with small magnitude of negative BE (SNBE firms) suffer from persistent negative earnings and financial distress, while ...
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Handling negative inputs: On the plausible equity formulae

Journal of Experimental Social Psychology, 1976
Abstract Equity research has been based on defining formulae that do not necessarily imply the hypotheses thought to have been derived from them and that are not consistent with empirical data cited as supporting equity theory. Neither Adams' (1965) ratio definition nor Walster et al.'s (1970, 1972, 1973) formula satisfy the fundamental criterion ...
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Home owners in negative equity

Policy Studies, 1995
Forrest, RS, Kennett, PA, Leather, P
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