Institut für Finanzmanagement

Dauerhafte URI für die Sammlunghttps://irf.fhnw.ch/handle/11654/61

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Ergebnisse nach Hochschule und Institut

Gerade angezeigt 1 - 10 von 23
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    Publikation
    Efficient estimation of bid–ask spreads from open, high, low, and close prices
    (Elsevier, 2024) Ardia, David; Guidotti, Emanuele; Kröncke, Tim
    Popular bid–ask spread estimators are downward biased when trading is infrequent. Moreover, they consider only a subset of open, high, low, and close prices and neglect potentially useful information to improve the spread estimate. By accounting for discretely observed prices, this paper derives asymptotically unbiased estimators of the effective bid–ask spread. Moreover, we combine them optimally to minimize the estimation variance and obtain an efficient estimator. Through theoretical analyses, numerical simulations, and empirical evaluations, we show that our efficient estimator dominates other estimators from transaction prices, yields novel insights for measuring bid–ask spreads, and has broad applicability in empirical finance.
    01A - Beitrag in wissenschaftlicher Zeitschrift
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    Publikation
    Effectiveness of policy and regulation in European sovereign credit risk markets - A network analysis
    (Karlsruher Institut für Technologie (KIT), 2019) Buse, Rebekka; Schienle, Melanie; Urban, Jörg
    We study the impact of changes in regulations and policy interventions on systemic risk among European sovereign entities measured as volatility spillovers in respective credit risk markets. Our unique intraday CDS dataset allows for precise measurement of the effectiveness of these events in a network setting. In particular, it allows discerning interventions which entail significant changes in network cross-effects with appropriate bootstrap confidence intervals. We show that it was mainly regulatory changes with the ban of trading naked sovereign CDS in 2012 as well as the new ISDA regulations in 2014 which were most effective in reducing systemic risk. In comparison, we find that the effect of policy interventions was minor and generally not sustainable. In particular, they only had a significant impact when implemented for the first time and when targeting more than one country. For the volatility spillover channels, we generally find balanced networks with no fragmentation over time.
    05 - Forschungs- oder Arbeitsbericht
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    Publikation
    Recessions and the stock market
    (Elsevier, 2022) Kröncke, Tim
    An event study approach is adopted to investigate the drivers of the stock market around recessions. First, stock prices and dividends drop contemporaneously when accounting for different timing conventions. Accordingly, stock prices do not anticipate recessions due to an economic mechanism (cash flow news). Second, the variance of price changes increases at least as much as the variance of dividend growth during recessions. This result suggests that changes in the price of risk (discount rate news) play an essential role. Implications and opportunities for standard asset pricing theories and recently proposed alternatives are also discussed.
    01A - Beitrag in wissenschaftlicher Zeitschrift
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    Publikation
    The implementation of an asynchronous e-learning course in higher education – Lessons learned
    (The International Academic Forum (IAFOR), 2023) Schuler, Brido; Pülz, Michael; Berger, Fabia
    The pandemic boosted the use and impact of electronic learning (e-learning) in many life areas including education (Monira et al., 2022). Based on that externally forced experience, the Business Information Technology Bachelor degree program (BIT) at the University of Applied Sciences and Arts, Northwestern Switzerland (FHNW) radically changed the learning-teaching set-up from traditional face-to-face (F2F) instruction to asynchronous e-learning in the mandatory course "Corporate Finance (CF)". Against initial expectations, the success of the students participating in the asynchronous e-learning course, measured by the mark achieved, was notably higher than compared to traditional F2F instruction. This outcome is even more surprising in light of the current research results. Varkey et al. (2022) addressed the problem with the current literature in their research on asynchronous learning with the lack of guidance in the creation of a high quality and high-fidelity asynchronous courses. The goal of this conference paper is to give insight into the learning design, setting, methods, instruments, concepts, etc. in the newly implemented asynchronous e-learning course CF and highlight lessons learned. The lessons learned might contribute to best practices for other asynchronous e-learning courses and can help to improve such learning settings.
    04B - Beitrag Konferenzschrift
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    Publikation
    Problem-based learning In online settings during COVID-19
    (ToKnowPress, 2021) Caroni, Anna; Nikoulina, Anya
    Purpose: Problem-based learning (PBL) provides an appropriate instructional strategy to engage student in active learning, enhance student interest, improve retention, and promote problem-solving and critical thinking skills. The aim of this study is to report on student and faculty experiences in a problem-based learning course consisting of a preparation phase and a reporting phase during the COVID-19 lockdown and present potential implications for online PBL course design. Study design/methodology/approach: A survey was conducted to compare the two instructional PBL settings, i.e. face-to-face and online. Descriptive statistics as well as a general inductive approach for analysing the qualitative data are used to evaluate the results of the survey. Findings: The results show that students appreciated the new small group discussion format in the online PBL course over the whole class discussion in the face-to-face setting and that an online PBL course can help students integrate knowledge and promote the deep learning approach. Originality/value: The study contributes to PBL research by examining student and faculty experiences in a case-based PBL course. A new instructional online PBL course design is presented, with the main change in the reporting phase. The study shows that the shift from physical to online setting has no detectable negative impact on the ability of students to achieve set learning goals if the PBL approach is slightly modified.
    04B - Beitrag Konferenzschrift
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    Publikation
    01A - Beitrag in wissenschaftlicher Zeitschrift
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    Publikation
    Credit rating and pricing: Poles apart
    (MDPI, 2018) Blöchlinger, Andreas
    Corporate credit ratings remove the information asymmetry between lenders and borrowers to find an equilibrium price. Structured finance ratings, however, are informationally insufficient because the systematic risk of equally rated assets can vary substantially. As I demonstrate in a Monte Carlo analysis, highly-rated structured finance bonds can exhibit far higher non-linear systematic risks than lowly-rated corporate bonds. I value credit instruments under a four-moment CAPM, between and within some markets there is no one-to-one relation between expected loss (rating) and credit spread (pricing). The linear CAPM beta is insufficient, buyers and sellers need also the same information on non-linear risk to have an equilibrium.
    01A - Beitrag in wissenschaftlicher Zeitschrift
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    Publikation
    Nachfolgeregelung in KMU: Best Practice
    (Aargauische Kantonalbank, 06/2016) Mühlebach, Corinne; Hürsch, Marco
    Die Regelung der Nachfolge benötigt Zeit. Persönliche und familiäre, aber auch betriebswirtschaftliche, rechtliche, finanzielle und steuerliche Fragen bedürfen der Klärung. Zahlreiche Schritte müssen geplant, entschieden, umgesetzt und überprüft werden. Die vorliegende Broschüre kann Ihnen dabei als Wegweiser dienen.
    03 - Sammelband
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    Publikation
    Wenn ich nicht weiss wohin…
    (EXPERTsuisse, 10/2016) Hüttche, Tobias
    01A - Beitrag in wissenschaftlicher Zeitschrift