• Study Resource
  • Explore
    • Arts & Humanities
    • Business
    • Engineering & Technology
    • Foreign Language
    • History
    • Math
    • Science
    • Social Science

    Top subcategories

    • Advanced Math
    • Algebra
    • Basic Math
    • Calculus
    • Geometry
    • Linear Algebra
    • Pre-Algebra
    • Pre-Calculus
    • Statistics And Probability
    • Trigonometry
    • other →

    Top subcategories

    • Astronomy
    • Astrophysics
    • Biology
    • Chemistry
    • Earth Science
    • Environmental Science
    • Health Science
    • Physics
    • other →

    Top subcategories

    • Anthropology
    • Law
    • Political Science
    • Psychology
    • Sociology
    • other →

    Top subcategories

    • Accounting
    • Economics
    • Finance
    • Management
    • other →

    Top subcategories

    • Aerospace Engineering
    • Bioengineering
    • Chemical Engineering
    • Civil Engineering
    • Computer Science
    • Electrical Engineering
    • Industrial Engineering
    • Mechanical Engineering
    • Web Design
    • other →

    Top subcategories

    • Architecture
    • Communications
    • English
    • Gender Studies
    • Music
    • Performing Arts
    • Philosophy
    • Religious Studies
    • Writing
    • other →

    Top subcategories

    • Ancient History
    • European History
    • US History
    • World History
    • other →

    Top subcategories

    • Croatian
    • Czech
    • Finnish
    • Greek
    • Hindi
    • Japanese
    • Korean
    • Persian
    • Swedish
    • Turkish
    • other →
 
Profile Documents Logout
Upload
EY- Cash, capital and dividends
EY- Cash, capital and dividends

answers to questions - ORU Accounting Information
answers to questions - ORU Accounting Information

... Sales journal. Records entries for all sales of merchandise on account. Cash receipts journal. Records entries for all cash received by the business. Purchases journal. Records entries for all purchases of merchandise on account. Cash payments journal. Records entries for all cash paid. Some advanta ...
Going mainstream – how absolute return is moving into the
Going mainstream – how absolute return is moving into the

... and relative return funds. Namely: Absolute return funds display a narrow range of returns in all market conditions; a higher likelihood of delivering positive outperformance when market returns are negative and a tendency to underperform when markets are rising strongly. Conversely, relative return ...
Presentation
Presentation

... • 3. Step 3: Determine the transaction price. • 4. Step 4: Allocate the transaction price to the separate performance obligations • 5. Step 5: Recognize revenue when (or as) performance obligation is satisfied. ...
INVESTMENT PORTFOLIO OPTIMIZATION BY
INVESTMENT PORTFOLIO OPTIMIZATION BY

... clusion in the portfolio increases systematic risk and exposure to market variations (Prigent, 2007, p. 118). Beta coefficient is used for the valuation of the securities to be added to the portfolio, because this coefficient measures the additional risk caused by the inclusion of new security in th ...
SBA Financing as a Credit Strategy
SBA Financing as a Credit Strategy

... As more business owners step up to fund their operations, create jobs and help expand the economy, financing options for working capital will need to be vetted. That process should include a solution that might have been overlooked in the past but cannot be dismissed in the present. Financing from t ...
Download (PDF)
Download (PDF)

... asked for a measure of central tendency only (Vissing-Jorgensen, 2004). Probabilistic beliefs were first elicited in the 2002 version of the Health and Retirement Survey (HRS) in which respondents were asked for the “chance that mutual fund shares invested in blue chip stocks like those in the Dow Jo ...
OVERVIEW Value_Investing_Slides
OVERVIEW Value_Investing_Slides

... Long-Term Fundamental (Look at Underlying Businesses) ...
exercise 6-3 - Fisher College of Business
exercise 6-3 - Fisher College of Business

... method, the earliest costs are assigned to cost of goods sold, and the latest costs remain in ending inventory. The LIFO method will produce the highest cost of goods sold for Dakota Company. Under LIFO the most recent costs are charged to cost of goods sold and the earliest costs are included in th ...
introduction to financial statements
introduction to financial statements

... Nowicki, M. (2004). The Financial management of hospitals and healthcare organizations. Health Administration Press: Chicago, Illinois. ...
Shorts and Derivatives in Portfolio Statistics
Shorts and Derivatives in Portfolio Statistics

... Futures contracts are popular, because they don’t require as much money upfront as an outright purchase of the underlying asset. Futures contracts are also typically easier to transact than physical securities, because transactions are settled in cash. Futures contracts can also help managers hedge ...
18 Asset Factor White Paper
18 Asset Factor White Paper

... indicating an improvement in balance sheet strength, quality of governance, earnings stability, yield or valuation levels are of interest. If a factor cannot be tied back to having an impact on the discounted cash flow calculation then, to us, it shouldn’t be a relevant factor. Our intuitive approac ...
Pushing further in search of return: The new private equity model
Pushing further in search of return: The new private equity model

... These high and rising multiples are transforming the value strategies and equity stories that surround them. There may be a lot of dry powder around and leverage is readily available, but more of these funds are being committed to acquisition. The more private equity funds pay, the more they have to ...
introduction to personal investing
introduction to personal investing

... represented by the S&P 500; bonds are represented by US long-term government bonds from 1926 to January 1962, US five-year Treasuries from February 1962 to 1975, and Barclays Capital US Aggregate Index 1976 and thereafter; T-bills are represented by three-month Treasury bills; and inflation by the C ...
PRUCO LIFE INSURANCE COMPANY PRUCO LIFE FLEXIBLE
PRUCO LIFE INSURANCE COMPANY PRUCO LIFE FLEXIBLE

... This supplement sets forth changes to the Prospectus, dated April 30, 2012 (the Prospectus), of Advanced Series Trust (the Trust). The Portfolio of the Trust discussed in this supplement may not be available under your variable contract. For more information about the Portfolios available under your ...
SHORT TERM FINANCIAL MANAGEMENT
SHORT TERM FINANCIAL MANAGEMENT

Weekly FX Insight - Citibank Hong Kong
Weekly FX Insight - Citibank Hong Kong

... Since weak EUR may be one of the major ECB's objectives and the ECB may implement additional easing, Citi analysts expect the EUR may consolidate at 1.15 for the coming 0-3 months and may drop to 1.10 in the medium and long term and parity may be approached in the coming two years. GBP could be supp ...
3354:1-20-07 Investment policy
3354:1-20-07 Investment policy

... (7) To maintain an appropriate asset allocation based on a total return policy that is compatible with a flexible spending policy, while having the potential to produce positive real returns. (8) To provide an equity/fixed income portfolio of readily marketable assets with an asset allocation weight ...
Asset Pricing When Traders Sell Extreme Winners and Losers
Asset Pricing When Traders Sell Extreme Winners and Losers

... schedule (selling – buying), which corresponds to investors’ demand. Second, I estimate the relative magnitude of demand perturbation on the gain side versus that on the loss side, so that later we can see if the price effects from the two sides are consistent with this relation. I conduct analysis ...
CHAPTER_3,5_solutions
CHAPTER_3,5_solutions

... 8. The book-to-bill ratio is intended to measure whether demand is growing or falling. It is closely followed because it is a barometer for the entire high-tech industry where levels of revenues and earnings have been relatively volatile. 9. If a company is growing by opening new stores, then presum ...
On the Relation between Capital Flows and the Current
On the Relation between Capital Flows and the Current

... inducing a change in the current account. Consequently, this view suggests that the relation between the current and the financial account is rather determined by capital flows, and hence indicating the reverse causality direction than the savings/investment view. Based on the theoretical views, the ...
Behavioral Portfolio Theory
Behavioral Portfolio Theory

More Finance Questions
More Finance Questions

Liquidity article - Zebra Capital Management
Liquidity article - Zebra Capital Management

... Moore (2005) introduced a “fundamental index” strategy in which a fundamental variable (such as earnings, sales/revenue, book value, and dividends) is used as the basis to determine how much capital is to be invested in a given stock. For example, an “earnings weighted strategy” is defined by an inv ...
Probability Distribution Function of the Internal Rate of Return in One
Probability Distribution Function of the Internal Rate of Return in One

... This thesis finds the closed form probability distribution expressions of the internal rate of return for certain one and two period stochastic engineering economy problems. In each type of the problem, the roots of the internal rate of return are derived initially. The probability distribution of t ...
< 1 ... 28 29 30 31 32 33 34 35 36 ... 88 >

Modified Dietz method

The modified Dietz method is a measure of the historical performance of an investment portfolio in the presence of external flows. (External flows are movements of value such as transfers of cash, securities or other instruments in or out of the portfolio, with no equal simultaneous movement of value in the opposite direction, and which are not income from the investments in the portfolio, such as interest, coupons or dividends.) To calculate the modified Dietz return, divide the gain or loss in value, net of external flows, by the average capital over the period of measurement. The result of the calculation is expressed as a percentage rate of return for the time period. The average capital weights individual cash flows by the amount of time from when those cash flows occur until the end of the period.This method has the practical advantage over Internal Rate of Return (IRR) that it does not require repeated trial and error to get a result.The cash flows used in the formula are weighted based on the time they occurred in the period. For example if they occurred in the beginning of the month they would have a higher weight than if they occurred at the end of the month. This is different from the simple Dietz method, in which the cash flows are weighted equally regardless of when they occurred during the measurement period, which works on an assumption that the flows are distributed evenly throughout the period.With the advance of technology in the past 15 years, most systems can calculate a true time-weighted return by calculating a daily return and geometrically linking in order to get a monthly, quarterly, annual or any other period return. However, the modified Dietz method remains useful for performance attribution, because it still has the advantage of allowing modified Deitz returns on assets to be combined with weights in a portfolio, calculated according to average invested capital, and the weighted average gives the modified Dietz return on the portfolio. Time weighted returns do not allow this.This method for return calculation is used in modern portfolio management. It is one of the methodologies of calculating returns recommended by the Investment Performance Council (IPC) as part of their Global Investment Performance Standards (GIPS). The GIPS standard is intended to standardize the way portfolio returns are calculated internationally.The method is named after Peter O. Dietz.
  • studyres.com © 2025
  • DMCA
  • Privacy
  • Terms
  • Report