Browsing Kaw Valley Bank Working Paper Series by Author "Baker, Gary"

Now showing items 1-9 of 9

    • Accountants and Annual Reports of Railroads in the 1880's: A Glimpse at a Response to a Past Accountability Crisis for Insights in Meeting Accountability Needs Today 

      Baker, Gary; Clevenger, Novella; Clevenger, Thomas (Washburn University. School of Business, 2003-12-1)
      Public pressures erupt when one financial reporting crisis after another is revealed. Laws are written, rules are made, regulations are promulgated and new oversight bodies are created to meet the challenge of the crisis. ...

    • Analysis of Investment Opportunities in a Post-SOX World 

      Baker, Gary; Martin, James (Washburn University. School of Business, 2006-11-1)
      Considerable analysis has already been done regarding the pros and cons of the Sarbanes-Oxley Act (SOX). This paper adds to the literature by analyzing a population of 114 companies who disclosed material weaknesses in ...

    • Estimating the Effect of Changes in Kansas Liquor Retail Laws 

      Nizovtsev, Dmitri; Baker, Gary (Washburn University. School of Business, 2012-12-1)
      Currently in the state of Kansas sales of packaged alcohol are allowed only at specialized stores. This study attempts to estimate the potential effect the removal of this restriction would have on the retail sector structure ...

    • Have the Dogs of the Dow Lost Their Bite? 

      Baker, Gary; Clevenger, Thomas (Washburn University. School of Business, 2004-03-1)
      Investors are always trying to "beat the market." One theory, which purports to beat the market, is the "Dow Dog" theory. The theory states that an investor should pick a day, a birthday, some anniversary, or the end of ...

    • Should the Home Mortgage Be Paid Off? 

      Baker, Gary; Clevenger, Thomas (Washburn University. School of Business, 2003-12-1)
      Families in the United States have home ownership as a goal. The United States Congress considers home ownership so important that the Federal income tax code allows interest paid on home mortgages to be deducted before ...

    • Tools an Economist Can Apply to Financial Statements to Identify Errors, Omissions, and Fraud in Business Valuations 

      Baker, Gary; Clevenger, Thomas (Washburn University. School of Business, 2003-12-1)
      Often economists are asked to value businesses. Many times the information given the economist is minimal and of questionable value. Parties wishing to bias the valuation may provide data. The financial statements typically ...

    • Why Invest in Bonds! 

      Baker, Gary; Martin, James (Washburn University. School of Business, 2005-06-1)
      Typically financial planners advise investors to diversify, invest some of your money in bonds and some of our money in common stock. Is this sound advice? This paper examines thirty-five different holding periods and ...

    • Why the Average Hourly Earnings Reported in the Economic Report of the President Changed 

      Baker, Gary; Clevenger, Thomas (Washburn University. School of Business, 2004-03-1)
      Some economists use the Economic Report of the President as a source for determining the average hourly earnings paid in the private nonagricultural sector of the economy. The Economic Reports of the President have a table ...

    • Worklife Expectancy Tables: They Should not be Used to Compute Wage Loss in Injury and Death Cases 

      Baker, Gary; Clevenger, Thomas; Walker, Rosemary (Washburn University. School of Business, 2004-02-1)
      Worklife expectancy tables are tools that can be used to estimate macroeconomic needs. That is, worklife tables assist in estimating what needs the government may have in worker's compensation cases. However, worklife does ...