Family business disputes oftentimes uncover who is actually calling the shots and making a big difference in the profitability of a company. As described in previous Shareholder Rights blogs, the ...

That is the premise on which temporal discounting, a major tool in economic theory, is based on. If we want to compare present and future payoffs, we must account for the fact that we tend to value ...

The Internal Revenue Service has published revenue procedures setting forth the discount factors that property and casualty insurance companies can use for accidents and other types of claims this ...

The discount rate refers to the interest rate used when calculating the net present value (NPV) of an investment. It represents the time value of money, which is the concept that a sum of money today ...

The Journal of Business, Vol. 79, No. 2 (March 2006), pp. 941-961 (21 pages) In this paper, we construct a new variance bound on any stochastic discount factor (SDF) of the form \documentclass{aastex} ...

How many of you are using your own personal mobile device - maybe a Blackberry, an iPhone or a Treo - to send and receive work e-mail? I know I am. Here's why I ask: This morning, UBS analyst Jeffrey ...