2003 Midwest Finance Association 52nd Annual Meeting
(8th Draft 16.2.2003 1)
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Note: This is an experiement in having a web site where authors of
      papers can give web addresses from which people can download
      the papers prior to the MFA meeting.  This web site is voluntary.
      Also, we cannot guarantee that the Word files or other files
      referenced in the links are virus free.  This web site is based on
      the MFA program draft produced on Feb. 16, 2003.  The MFA will have
      a more up-to-date draft of its program at http://www.mfa2003.com,
      albeit without any links.

Note: 3/25/03 I have left for St. Louis and as a result will be unable to
      add any more links.   All the links that were submitted by this time
      I have put in place.  Unfortunately, relatively few of the presenters
      supplied their links.
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Click on the day of the session you want to see:
     Thursday, March 27
     Friday, March 28
     Saturday, March 29

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Click on the time of the session you want to see:

Thursday, March 27:
    8:00 a.m. -  9:30 a.m. Sessions
    9:45 a.m. - 11:15 a.m. Sessions
   11:45 a.m. -  1:15 p.m. Sessions
    1:30 p.m. -  3:00 p.m. Sessions
    3:15 p.m. -  4:45 p.m. Sessions
    5:00 p.m. -  6:00 p.m. MFA Distinguished Lecture
    6:00 p.m. -  7:30 p.m. MFA Conference Reception

Click on the time of the session you want to see:

Friday, March 28:
    8:00 a.m. -  9:30 a.m. Sessions
    9:45 a.m. - 11:15 a.m. Sessions
   11:30 a.m. -  1:15 p.m. MFA Conference Luncheon
    1:30 p.m. -  3:00 p.m. Sessions
    3:15 p.m. -  5:00 p.m. Sessions

Click on the time of the session you want to see:

Saturday, March 29:
    9:00 a.m. - 10:30 a.m. Sessions
   10:45 a.m. - 12:15 p.m. Sessions

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Click on the session you would like to see:

Thursday, March 27, 8:00-9:30 a.m.
A1 Advances in Contingent Claims Pricing
A2 Corporate Managerial Incentives
A3 Mutual Funds
A4 Bulls, Bears and Bubbles
A5 Analyzing the Analysts
A6 Bank Lending
A7 Corporate Valuation
A8 Symposium on International Financial Market Crises: I. Policy, Stability and Equity Markets
A9 Modeling Corporate Investment Decisions
A10 Rationality and Investor Behavior
A11 Issues in Corporate Finance
A12 Volume, Volatility and Information

Click on the session you would like to see:

Thursday, March 27, 9:45-11:15 a.m.
B1 Banking Sector Design Issues
B2 Delegated Portfolio Management and Mutual Funds
B3 Portfolio Insurance and VaR
B4 Multinational Corporate Finance
B5 International Portfolio Theory Tests
B6 Corporate Governance and Takeovers
B7 Stock Price Predictability in the Long Run
B8 Valuation
B9 Risk Premia in Equity Returns
B10 Panel Discussion: Understanding the Four Es? The Foundation of the CFP? Certification
B13 Symposium on International Financial Market Crises: II. Currency and Stock Market Crises
B14 Optimal Monitoring and Ownership

Click on the session you would like to see:

Thursday, March 27, 11:45 a.m.-1:15 p.m.
C1 Capital at Risk: Commercial Banking
C2 Price Discovery: Large Trades and Arbitrage
C3 Closed End Funds and Real Estate
C4 Pension Management
C5 IPO Valuation
C6 Panel Discussion: Academic Programs and Career Pathways for Students Who Want to Become Financial Planners
C7 Tutorial: Electronic Communications Networks (ECNs): A New Source of Competition for the Traditional Markets
C8 Symposium on International Financial Market Crises: III. Risk Premium, Contagion and Currency
C9 Financial Econometrics
C10 Corporate Financial Policy
C11 Information Technology and Finance
C12 Improving Hedging

Click on the session you would like to see:

Thursday, March 27, 1:30-3:00 p.m.
D1 Credit Risk
D2 Cost of Capital and ROI
D3 Real Options and Employee Options
D4 Insider Transactions and Corporate Behavior
D5 D5 Panel Discussion: Investment Profession Dynamics: Critical Concepts in Practice and the Classroom
D6 Options and Futures
D7 Impact of Institutional and Retail Trading
D8 Hedging Currency-Risk Exposure
D9 Investing and Consumption
D10 Accounting and Finance

Click on the session you would like to see:

Thursday, March 27, 3:15-4:45 p.m.
E1 Panel Discussion: The Impact and Magnitudeof Corporate Governance Systems in Relation to the Search for Shareholder Value
E2 Bad News, Good News: Price Reactions,Analysts and Ratings
E3 Corporate Loans
E4 Replicating Portfolios: A Rainbow of Applications
E5 Trading and Information
E6 Symposium on Diversification of the Multinational Firm: I. Hedging, Diversification and Flexibility
E7 Yield Spreads: Credit, Agency and Tax-Exempt
E8 Dividend Policy
E9 Stock Price Performance around Unique Events
E10 Research by Professor Kerry Back-s Ph.D. Students
E11 Informal Discussion: Financial Issues in China

Click on the session you would like to see:

Thursday, March 27, 5:00-6:00 p.m.
MFA Distinguished Lecture

Thursday, March 27, 6:00-7:30 p.m.
MFA Conference Reception

FRIDAY, March 28
Click on the session you would like to see: Friday, March 28, 8:00-9:30 a.m. F1 TIPS, STRIPS and T-Bills F2 Financial Education: Real Options and MBA Programs F3 Symposium on Diversification of the Multinational Firm: II. SEOs, Acquisitions and Capital Structure F4 International Market Linkages: Monetary Policy and Diversification F5 Corporate Policy and Stock-Return Properties F6 Institutional Portfolio Strategies Click on the session you would like to see: Friday, March 28, 9:45-11:15 a.m. G1 Foreign Direct Investment G2 Portfolio Selection G3 Panel Discussion: Publishing Tips from Journal Editors G4 Panel Discussion: Valuing Uncertainty in Capital Budgeting Projects: Alternatives G5 Herding, Crashes and Frenzies G6 Foreign Exchange Volatility MFA Conference Luncheon Pre-registration required Friday, March 28, 11:30-1:15 p.m. Click on the session you would like to see: Friday, March 28, 1:30-3:00 p.m. H1 International Equity Markets H2 Tutorial: Learning about Intrinsic Valuation with the Help of an Integrated Valuation Model H3 Managerial Agency Problems in Banking H4 Equity Offerings H5 Security Returns H6 Implied Density Parameters: Estimation and Alternatives Friday, March 28, 3:15-5:00 p.m. J1 Tutorial: What Can Typical Teachers Learn from Exemplary Teachers? J2 Analyst Forecasts and Market Value J3 Investing Internationally J4 Asset-Pricing Tests J5 Foreign Exchange Risk and Currency Markets J6 Bank Risk and Regulation: Global Evidence
SATURDAY
Click on the session you would like to see: Saturday, March 29, 9:00-10:30 a.m. K1 Volatility Estimation in Options Markets K2 Individual Investor Behavior and Strategy K3 Financial Education: New Tricks for Old Dogs K4 Market Structure and Quality K5 Anomalies and Oddities K6 Tutorial: Using Neural Networks for Forecasting Market Variables Saturday, March 29, 10:45 a.m.-12:15 p.m. L1 Energy Markets L2 Capital Structure Choice L3 Retirement and Long-Term Care Insurance L4 Banking Issues and Classic Economic Theory L5 Decimalization, Information and Prices L6 Dividend Yield and Book to Market Effects --------------------

A1 Advances in Contingent Claims Pricing

Thursday, March 27, 8:00-9:30 a.m. Directors Row 41, Fourth Floor Chair: Thomas Root Drake University The Pricing Kernel and Time-Series Characteristics of Asset Returns Erik Lueders ZEW and University of Konstanz Discussant: Paul Ehling University of Pennsylvania Arbitrage with Fixed Costs and Interest Rate Models Elyès Jouini Université Paris Dauphine Hedi Kallal Citadel Investment Group Clotilde Napp Université Paris Dauphine Discussant: David R. Shaffer Villanova University Existence of an Optimal Portfolio for Every Investor in an Arrow-Debreu Economy James Huang Lancaster University Discussant: Kashi Nath Tiwari KNT's Academic Financial Research

A2 Corporate Managerial Incentives

Thursday, March 27, 8:00-9:30 a.m. Directors Row 42, Fourth Floor Chair: George Alexandrou University of Essex Performance Incentives, Performance Pressure and Executive Turnover Narayanan Subramanian Brandeis University Atreya Chakraborty Brattle Group and Brandeis University Shahbaz Sheikh Brandeis University Discussant: Ruediger Fahlenbrach The Wharton School The Cost of Equity-Based Compensation to Shareholders: Evidence from Firms' Security Issue Decisions Fei Xie Vanderbilt University Discussant: George Alexandrou University of Essex Corporate Governance and CEO Incentives: A Test of the Substitution Hypothesis Ruediger Fahlenbrach The Wharton School Discussant: Narayanan Subramanian Brandeis University

A3 Mutual Funds

Thursday, March 27, 8:00-9:30 a.m. St. Louis A, Fourth Floor Chair: Michael J. Alderson Saint Louis University Tournaments in Mutual Fund Families Alexander Kempf University of Cologne Stefan Ruenzi University of Cologne Discussant: Lan Chen East West Center Mutual Fund Manager Ability with Time-Varying Market Exposures Laurens Swinkels Tilburg University Pieter Jelle Van der Sluis ABP Investments Marno Verbeek Erasmus University Rotterdam Discussant: William Lepley University of Wisconsin-Green Bay Universal versus Segmented Competition in the Mutual Fund Industry Marco Navone Bocconi University Discussant: Michael J. Alderson Saint Louis University

A4 Bulls, Bears and Bubbles

Thursday, March 27, 8:00-9:30 a.m. St. Louis C, Fourth Floor Chair: L. Ann Martin University of Colorado at Denver Introducing Non-Linear Dynamics to a Two-Regime Market Model: Theory and Evidence Viajaya B Marisetty Monash University George Woodward Monash Univeristy Discussant: L. Ann Martin University of Colorado at Denver Periodically Collapsing Non-Linear Speculative Bubbles in the Equally Weighted CRSP Index Amit Sinha Indiana State University Megan Y. Sun Kent State University Discussant: Alexei Goriaev New Economic School Financial Bubbles under Heterogeneity of Risk-Tolerance and Beliefs Haim Kedar-Levy Ben Gurion University of the Negev Discussant: Stanley A. Martin University of Colorado at Boulder

A5 Analyzing the Analysts

Thursday, March 27, 8:00-9:30 a.m. Directors Row 43, Fourth Floor Chair: John C. Banko Northern Illinois University The Value of Successive Analysts' Recommendations Said Elfakhani American University of Beirut Zeina Halabieh American University of Beirut Discussant: John C Banko Northern Illinois University Using the Binomial Distribution to Analyze Analysts’ Opinions Erik Benrud University of Baltimore Discussant: Raymond M. Brooks Oregon State University Analysts' Bias in International Earnings Forecasts Seung-Woog (Austin) Kwag Utah State University Discussant: Kemal Saatcioglu Koç University

A6 Bank Lending

Thursday, March 27, 8:00-9:30 a.m. Directors Row 45, Fourth Floor Chair: Anne Gleason University of Central Oklahoma An Explanation of the Mortgage Refinancing Index [1990-2001] Chiaku Ndu Eastern Connecticut State University Jill L. Wetmore Saginaw Valley State University Discussant: Kenneth A. Carow Indiana University Maturity and Corporate Loan Pricing Aron Gottesman Pace University Gordon Roberts York University Discussant: Mary Ann Lawrence KeyCorp The Composition of Loan Portfolios Andreas Pfingsten University of Muenster Kai Rudolph University of Muenster Discussant: Mark Vaughan Federal Reserve Bank of St. Louis

A7 Corporate Valuation

Thursday, March 27, 8:00-9:30 a.m. Directors Row 44, Fourth Floor Chair: Edgar Norton Illinois State University Ownership Structure, Corporate Governance and Corporate Performance: the Case of Nigeria Folasade Lillian Ayonrinde Nigerian Economic Society Olayinka Adenikinju Nigerian Economic Society Discussant: Piman Limpaphayom Chulalongkorn University Do Firms Earn the Cost of Capital Considering Tax Effects of Debt and Provisions: German Evidence Andreas Schueler University of Regensburg Discussant: Paul Molander Illinois State University Ownership Structure and Post Issue Operating Performance of SEO Firms in Thailand Piman Limpaphayom Sasin GIBA of Chulalongkorn University Anchalee Ngamwutikul Thammasat University Discussant: Edgar Norton Illinois State University

A8 Symposium on International Financial Market

Crises: I. Policy, Stability and Equity Markets Thursday, March 27, 8:00-9:30 a.m. St. Louis B, Fourth Floor Chair: Christopher Anderson University of Kansas WTO Financial Services Commitments: Determinants and Impact on Financial Stability Nico Valckx University of Antwerp and European Central Bank Discussant: Michael J. Dueker Federal Reserve Bank of St. Louis Credit Distortion and Financial Crisis Jing Chen University of Northern British Columbia Discussant: Viviana Fernandez University of Chile A Multilateral Approach to Examining the Comovements among Major World Equity Markets Chin-Wen Hsin Yuan Ze University, Taiwan Discussant: Luis Garcia-Feijóo Creighton University

A9 Modeling Corporate Investment Decisions

Thursday, March 27, 8:00-9:30 a.m. Directors Row 48, Fourth Floor Chair: Kenneth A. Kim University at Buffalo (SUNY) Modeling the Optimal Investment Opportunity under Uncertainty Frank A. Michello Middle Tennessee State University Zachariah Sinkala Middle Tennessee State University Discussant: Sumit Agarwal FleetBoston Financial Distortions in Corporate Investment Decisions Evrim Akdogu Washington University Discussant: J. Christopher Hughen Bowling Green State University Management vs. Equity: Stochastic Control-Theoretic Foundations of the Free Cash Flow Hypothesis Abel Cadenillas University of Alberta Steven P. Clark University of North Carolina at Charlotte Discussant: Elizabeth S. Cooperman University of Colorado at Denver

A10 Rationality and Investor Behavior

Thursday, March 27, 8:00-9:30 a.m. Directors Row 46, Fourth Floor Chair: John R. Wingender, Jr. Creighton University Information Asymmetry, Price Momentum, and the Disposition Effect Günter Strobl The Wharton School Discussant: John R. Wingender, Jr The Rationality of Index Investing vs. the Sport of Investing David Eagle Eastern Washington University Discussant: John R. Wingender, Jr. Creighton University

A11 Issues in Corporate Finance

Thursday, March 27, 8:00-9:30 a.m. St. Louis H, Fourth Floor Chair: Kuntara Pukthuanthong University of California, Irvine The Timing, Magnitude and Composition of Shareholder Losses in Bankrupt Firms Daniel C. Indro Penn State University - Great Valley Robert T. Leach University of South Carolina - Aiken Wayne Y. Lee University of Arkansas Discussant: Christopher Dussold Southern Illinois University at Edwardsville Valuation of Investment Companies in Chile Carlos Maquieira Universidad de Chile Salvador Zurita Universidad Adolfo Ibáñez Valeria García Universidad de Chile María Luisa Velasco Univerisdad de Chile Discussant: To be announced Divided Policy and the Ex-Dividend Day Stock Price Behavior : The Case of Korea Sungmin Kim Hanyang University Discussant: Kam C. Chan University of Dayton

A12 Volume, Volatility and Information

Thursday, March 27, 8:00-9:30 a.m. Directors Row 47, Fourth Floor Chair: Richard J. Dowen Northern Illinois University A First Look at the Interrelationships between Priors, Information, Investor Interpretations and Trading Volume Stephanie Yates Rauterkus Louisiana State University Discussant: Richard J. Dowen Northern Illinois University Predictable Time Variation in Investor Sentiment: A Tale of 3 Moments Boyce Watkins Syracuse University Discussant: Philip A. Horvath Bradley University A Note on the Intra-Day Volatility of Equity Markets: A Volume Story? Christos I. Giannikos Baruch College Hany Guirguis Manhattan College Deniz Ozenbas Montclair State University Discussant: Rakesh Bharati Southern Illinois University at Edwardsville

B1 Banking Sector Design Issues

Thursday, March 27, 9:45-11:15 a.m. Directors Row 45, Fourth Floor Chair: Erika Gilbert Illinois State University State Banks, Institutions, and Financial Development Svetlana Andrianova Loughborough University Panicos Demetriades University of Leicester Anja Shortland University of Leicester Discussant: Erika Gilbert Illinois State University Payments Settlement under Limited Enforcement: Private Versus Public Systems Charles M. Kahn University of Illinois at Urbana-Champaign William Roberds Federal Reserve Bank of Atlanta Discussant: R. Alton Gilbert Federal Reserve Bank of St. Louis

B2 Delegated Portfolio Management and Mutual

Funds Thursday, March 27, 9:45-11:15 a.m. St. Louis A, Fourth Floor Chair: Stuart Michelson Stetson University Delegated Portfolio Management and Agency Saltuk Ozerturk Southern Methodist University Discussant: Kashi Nath Tiwari KNT's Academic Financial Research Mutual Fund Potential Capital Gain Exposure and Future Returns Stuart Michelson Stetson University Rich Fortin New Mexico State University Discussant: Mary Ann Lawrence KeyCorp The Relative Impact of Different Classification Schemes on Mutual Fund Flows Alexei Goriaev New Economic School Discussant: Haim Kedar-Levy Ben Gurion University of the Negev

B3 Portfolio Insurance and VaR

Thursday, March 27, 9:45-11:15 a.m. Directors Row 44, Fourth Floor Chair: James Refalo Long Island University Model Uncertainty and Portfolio Insurance Bernhard Nietert Passau University,Chair of Finance Discussant: David Eagle Eastern Washington University The Impact of Financial Technologies on Stock Prices James Refalo C.W. Post Manoj Dalvi C.W. Post Discussant: Mark Hoven Stohs California State University, Fullerton Does the Choice of a Risk Measure Matter? Carsten Hahn University of Muenster Andreas Pfingsten University of Muenster Peter Wagner University of Muenster Discussant: Diderik Lund University of Oslo

B4 Multinational Corporate Finance

Thursday, March 27, 9:45-11:15 a.m. Directors Row 43, Fourth Floor Chair: Hung-Gay Fung University of Missouri - St. Louis Changes in Corporate Governance and Home-Bias: Evidence from Japan Luis Garcia-Feijóo Creighton University Christopher W. Anderson University of Kansas Terry L. Campbell II University of Delaware Discussant: Katherine L. Jackson Indiana University South Bend Rights Issues in China: Development, Regulation and Announcements Effects Hung-Gay Fung University of Missouri - St. Louis Wai K. Leung Chinese University of Hong Kong Jiang Zhu University of Hong Kong Discussant: Jacky So Southern Illinois University at Edwardsville Evidence on the Foreign Share Discount Puzzle in China: Liquidity or Information Asymmetry? Albert Menkveld Vrije Universiteit Amsterdam Zhishu Yang Tsinghua University Beijing Discussant: J. Christopher Hughen Bowling Green State University

B5 International Portfolio Theory Tests

Thursday, March 27, 9:45-11:15 a.m. Directors Row 49, Fourth Floor Chair: Steven P. Clark University of North Carolina at Charlotte Explaining Theoretical Portfolio Flows Paul Ehling HEC Lausanne, FAME, Wharton Discussant: David VanderLinden University of Southern Maine Volatility Spillovers are Originated from Common Factors Anya Khanthavit Thammasat University Suluck Pattarathammas Thammasat University Discussant: Demissew Ejara University of Massachusetts - Boston Do Efficient Portfolios Really Matter? The Case for Investors in the NAFTA Region Mahfuzul Haque Indiana State University Tarek Zaher Indiana State University Eric Girard Indiana State University Discussant: Brent J. Lekvin Michigan Technological University

B6 Corporate Governance and Takeovers

Thursday, March 27, 9:45-11:15 a.m. Directors Row 41, Fourth Floor Chair: Raymond Brooks Oregon State University Pyramids and Takeover Manfred Jäger University of Halle Discussant: Evrim Akdogu Washington University Corporate Governance and Expected Stock Returns: Evidence from Germany Wolfgang Drobetz Universität Basel Andreas Schillhofer WHU Koblenz Heinz Zimmermann Universität Basel Discussant: Ingyu Chiou Eastern Illinois University Evidence of the Impact of Management Resistance to Takeovers on the Wealth of Target Shareholders Krishnan Maheswaran University of Melbourne Sean Pinder University of Melbourne Discussant: Raymond Brooks Oregon State University

B7 Stock Price Predictability in the Long Run

Thursday, March 27, 9:45-11:15 a.m. Directors Row 42, Fourth Floor Chair: Cynthia J. Campbell Iowa State University Gradual Information Diffusion and Contrarian Strategies Atakan Yalcin Koç University Discussant: Nancy L. Beneda University of North Dakota Stock Market Prices Are Not Predictable in the Long Run: Evidence from a New Specification Test Ding Du West Virginia University Discussant: Cynthia J. Campbell Iowa State University Is the Spanish Stock Market Efficient? An Answer Based On Non-Linear Prediction Methods Marcos Álvarez Díaz University of Vigo Lucy Amigo Dobaño University of Vigo Francisco Rodríguez de Prado University of Vigo Discussant: Melissa V. Melancon University of Louisiana at Monroe

B8 Valuation

Thursday, March 27, 9:45-11:15 a.m. Directors Row 46, Fourth Floor Chair: Diane M. Lander Southern New Hampshire University An Empirical Test of the Accounting-Based Residual Income Model and the Traditional Dividend Discount Model Xiaoquan Jiang (John) University of Alaska Fairbanks Bong-Soo Lee University of Houston Discussant: David VanderLinden University of Southern Maine How Did the Market Evaluate the Effects of a Microsoft Breakup? Steven J. Shapiro University of New Haven Edward Downe University of New Haven Matthew O'Connor Quinnipiac University Discussant: Elisa Rinastiti Muresan Long Island University An Examination of the Characteristics of Pre-Offer Share Revisions in IPOs Irv DeGraw Eckerd College Patricia A. Ryan Colorado State University Discussant: L. Ann Martin University of Colorado at Denver

B9 Risk Premia in Equity Returns

Thursday, March 27, 9:45-11:15 a.m. Directors Row 47, Fourth Floor Chair: Kuntara Pukthuanthong University of California, Irvine Expected Dividend Growth Rate and Stock Returns Huafeng Chen University of Chicago Discussant: Kuntara Pukthuanthong University of California, Irvine Value and Size Effects: Now You See Them, Now You Don't Jan Annaert Ghent University John Crombez Ghent University Bart Spinel Ghent University Frederiek van Holle Ghent University Discussant: Glenn N. Pettengill Emporia State University Time-Series Properties of the Equity Risk Premium: A Reexamination Rakesh Bali Adelphi University, NY Hany Guirguis Manhattan College, NY Discussant: Michael Alderson Saint Louis University

B10 Panel Discussion: Understanding the Four E's -- The Foundation of the CFP Certification

Thursday, March 27, 9:45-11:15 a.m. St. Louis C, Fourth Floor Moderator: Kathryn Ioannides CFP® Board Staff of the Certified Financial Planner Board of Standards will provide an overview of the recurring job analysis and requirements for initial CFP® Certification: Education, Examination, Experience, and Ethics. Attendees will learn more about the CFP, including the requirements for certification beyond the educational component. Time for questions from the audience will be included. B11 Finance Faculty Development and Teaching Scholarship Thursday, March 27, 9:45-11:15 a.m. Rose Garden, Fourth Floor Moderator: Gary Koppenhaver Iowa State University Panelists: James A. Gentry University of Illinois at Urbana-Champaign Dixie Mills Illinois State University John R. Wingender, Jr. Creighton University The panel will discuss faculty development initiatives, especially in the area of teaching, from a panel of finance faculty and administrators from a variety of schools. The panelists will review current standards, teaching development initiatives, and barriers to success at their school. The goal is to share information about practices across MFA member schools, especially as they apply to the development of finance faculty. B12 Corporate Hedging Thursday, March 27, 9:45-11:15 a.m. Directors Row 48, Fourth Floor Chair: Jussi Keppo University of Michigan Investment, Cash Flow and Corporate Hedging Sanjay Deshmukh DePaul University Stephen C. Vogt Mesirow Financial Discussant: Frank A. Michello Middle Tennessee State University CEO Compensation and the Corporate Decision to Hedge Janikan Supanvanij Saint Louis University Discussant: Young S. Kim Southern Illinois University at Carbondale Evaluating Hedging Errors: An Asymptotic Approach Takaki Hayashi Columbia University Per A. Mykland University of Chicago Discussant: Jussi Keppo University of Michigan

B13 Symposium on International Financial Market

Crises: II. Currency and Stock Market Crises Thursday, March 27, 9:45-11:15 a.m. St. Louis B, Fourth Floor Chair: Yea-Mow Chen San Francisco State University Valuation Impact of Currency Crises: Evidence from the ADR Market Leo Bin University of Illinois at Springfield Lloyd P. Blenman University of North Carolina - Charlotte Dar-Hsin Chen Tamkang University Discussant: Ingyu Chiou Eastern Illinois University Contagion Effects between Stock Markets and Currency Crises: Recent Evidence Dipankar Chhabra Shippensburg University Discussant: Tai-Sheng Chu Texas A&M University - Kingsville Crisis Transmission: Some Evidence from the Asian Financial Crisis Shang-Chi Gong Fu-Jen University Tsong-Pei Lee Fu-Jen University Yea-Mow Chen San Francisco State University Discussant: Kuntara Pukthuanthong University of California, Irvine

B14 Optimal Monitoring and Ownership

Thursday, March 27, 9:45-11:15 a.m. St. Louis H, Fourth Floor Chair: Debbie Pshihountas Webster University Monitoring Efficiency of Institutional Investors on Firms Experiencing Performance Declines and Subsequent Wealth Effects Kemal Saatcioglu Koç University Discussant: Thomas Root Drake University Cross-Border Banking: Two-Sided Moral Hazard in a Continuous-Time Model Jun Yang Washington University in Saint Louis Discussant: Anton Miglo Université du Québec à Montréal and CIRPÉE Agency Costs, Optimal Ownership and the Size of Firm Cheonsik Woo Korea Development Institute Yong-Cheol Kim University of Wisconsin - Milwaukee Discussant: Narayanan Subramanian Brandeis University

C1 Capital at Risk: Commercial Banking

Thursday, March 27, 11:45 a.m.-1:15 p.m. Directors Row 45, Fourth Floor Chair: Yi-Kai Chen Emporia State University Deposit Insurance and Capital Requirements: Basle Accord vs. Capital-at-Risk Shih-Cheng Lee Yuan Ze University Min-Teh Yu Providence University Discussant: Elizabeth S. Cooperman University of Colorado at Denver Back Testing for Risk-Based Regulatory Capital Jeroen Kerkhof Tilburg University and CentER Bertrand Melenberg Tilburg University and CentER Discussant: Kashi Nath Tiwari KNT's Academic Financial Research Risk-Based Capital Requirements for Mortgage Loans Paul S. Calem Board of Governors of Federal Reserve Michael LaCour-Little Wells Fargo Home Mortgage Discussant: Dave Hutchison Central Michigan University

C2 Price Discovery: Large Trades and Arbitrage

Thursday, March 27, 11:45 a.m.-1:15 p.m. St. Louis A, Fourth Floor Chair: Liang Peng University of Cincinnati Enforcing the Law of One Price E. Dante Suarez Trinity University Discussant: Craig Furfine Federal Reserve Bank of Chicago Price Behavior Surrounding Block Purchases and Sales: Asymmetric or Bid-Ask Bias Alex Frino University of Sydney Vito Mollica University of Sydney Terry Walter University of New South Wales Discussant: E. Dante Suarez Trinity University Price Discovery in a Market under Stress: The U.S. Treasury Market in Fall 1998 Craig Furfine Federal Reserve Bank of Chicago Eli Remolona Bank for International Settlements Discussant: Liang Peng University of Cincinnati

C3 Closed End Funds and Real Estate

Thursday, March 27, 11:45 a.m.-1:15 p.m. Directors Row 44, Fourth Floor Chair: Rand Martin Bloomsburg University Performance of Closed-End Funds Rand Martin Bloomsburg University of Pennsylvania D. K. Malhotra Philadelphia University Discussant: Stefan Ruenzi University of Cologne Closed-End Funds and the Efficient Market Hypothesis: Evidence from the Chinese Stock Markets Tao Zhang University of Mississippi Discussant: Kam C. Chan University of Dayton Real Estate and its Role in Asset Allocation Cornelia Kullmann UBC, Commerce Stephan Siegel Columbia University, GSB Discussant: Larry Lonis Banc One Investment Advisors

C4 Pension Management

Thursday, March 27, 11:45 a.m.-1:15 p.m. Directors Row 43, Fourth Floor Chair: Thomas Root Drake University A Downside Risk Approach to Pension Fund Management Thomas Root Drake University Jacques Rioux Drake University Discussant: Tai Yi University of Sioux Falls Determinants of Firms that Convert to Cash Balance Pension Plans Arnold R. Cowan Iowa State University Mark L. Power Iowa State University Discussant: Peter M. Basciano Augusta State University Home Bias Makes Sense for U.S. Pension Plans Timothy M. Craft Wichita State University Discussant: Edgar Norton Illinois State University

C5 IPO Valuation

Thursday, March 27, 11:45 a.m.-1:15 p.m. Directors Row 41, Fourth Floor Chair: Ding Du West Virginia University The Valuations of High-Tech and Non-High-Tech IPOs: How Are They Different? Kuntara Pukthuanthong University of California, Irvine Discussant: Ding Du West Virginia University An Examination of IPO Trading Restrictions Imposed by Multiple Lockups and Rule 144 Christopher Dussold Southern Illinois University at Edwardsville Clifford Stephens Louisiana State University Discussant: Duo Zhang West Virginia University Does Group Affiliation Matter in IPO Pricing? Kiyoung Chang University of Wisconsin - Milwaukee Yong-Cheol Kim University of Wisconsin - Milwaukee Richard D. Marcus University of Wisconsin - Milwaukee Discussant: Stephen Ferris University of Missouri - Columbia

C6 Panel Discussion: Academic Programs and Career Pathways for Students Who Want to Become Financial Planners

Thursday, March 27, 11:45 a.m.-1:15 p.m. St. Louis C, Fourth Floor Moderator: Karen Eilers Lahey University of Akron Panelists: Thomas Eyssell University of Missouri - St. Louis Carl Goodin Financial Planning Associates, Inc. Joseph Sheehan Moneta Group The panel will explore the career pathways that must be developed to make personal financial planning a vibrant profession with strong educational and practice requirements.

C7 Tutorial: Electronic Communications Networks (ECNs): A New Source of Competition for the Traditional Markets

Thursday, March 27, 11:45 a.m.-1:15 p.m. St. Louis H, Fourth Floor Presenter: Walayet Khan University of Evansville This session will discuss: -How alternative market structures work, -How ECNs evolved, -The underlying factors for the growth of the ECNs; -The current and future global trends in equity markets -How the traditional markets cope with the new competition from the ECNs

C8 Symposium on International Financial Market Crises: III. Risk Premium, Contagion and Currency Crises

Thursday, March 27, 11:45 a.m.-1:15 p.m. St. Louis B, Fourth Floor Chair: Chu-Sheng Tai Texas A&M University - Kingsville Looking for Risk Premium and Contagion in Asia-Pacific Foreign Exchange Markets Chu-Sheng Tai Texas A&M University - Kingsville Discussant: Donald Lien University of Texas - San Antonio Co-Integration and Causality among the Emerging FX Markets: Evidence from the 90's Financial Crises Christopher Gan Lincoln University Sirimon Treepongkaruna Australian National University Hua Hwa AuYong Lincoln University Discussant: Donald Lien University of Texas - San Antonio U.S. Monetary Policy Indicators and International Stock Returns Thomas Mann Lynchburg College Robert Atra Lewis University Richard Dowen Northern Illinois University Discussant: Christopher J. Neely Federal Reserve Bank of St. Louis

C9 Financial Econometrics

Thursday, March 27, 11:45 a.m.-1:15 p.m. Directors Row 46, Fourth Floor Chair: Factor Analysis of Yield Curves: A Metric for Comparing Empirical Factor Solutions, and a Theoretical Link between Factor Analysis, a Short Term Rate Dynamic Model and an HJM Model Sydney D. Howell Manchester Business School Mustafa J. Cavus TXU Energy Discussant: Scott Beyer University of Wisconsin Parkside Re-Examining the Volatility and Excess Nominal Return in GARCH-M Rakesh Bali Adelphi University, NY Hany Guirguis Manhattan College, NY Discussant: Suluck Pattarathammas Thammasat University On Inference Biases in Single Firm Event Studies: A New Methodology Utilizing a Mixture-of-Normals Model Matt Blasko Oakland University Discussant: G. D'Anne Hancock University of Missouri - St. Louis

C10 Corporate Financial Policy

Thursday, March 27, 11:45 a.m.-1:15 p.m. Directors Row 42, Fourth Floor Chair: Katherine L. Jackson Indiana University South Bend Tests of the Pecking Order Theory and the Static Tradeoff Theory of Optimal Capital Structure Soku Byoun University of Southern Indiana Jong Rhim University of Southern Indiana Discussant: Seung-Woog (Austin) Kwag Utah State University Public Debt Markets and Dividend Policy Varouj Aivazian University of Toronto Laurence Booth University of Toronto Sean Cleary York University Discussant: Fei Xie Vanderbilt University Optimal Capital Management with Fixed Costs and Implementation Delays Samu Peura Sampo PLC Jussi Keppo University of Michigan Discussant: David Hutchison Central Michigan University

C11 Information Technology and Finance

Thursday, March 27, 11:45 a.m.-1:15 p.m. Directors Row 47, Fourth Floor Chair: Brent J. Lekvin Michigan Technological University A Re-Examination of the Impact of E-Commerce Announcements on the Market Value of Firms John R. Wingender, Jr. Creighton University Prashant Gupta Creighton Hiren Chheda Creighton Discussant: Debbie Psihountas Webster University Technology Adoption and Consumer Payments: Evidence from Survey Data Fumiko Hayashi Federal Reserve Bank of Kansas City Elizabeth Klee Federal Reserve Board Discussant: Laurence Blose Grand Valley State University Valuing Software Portability: A Real Options Approach Dean L. Johnson Michigan Tech University Brent J. Lekvin Michigan Tech University James E. Northey LaSalle Technology Management Group Discussant: James Marchand Mercer University

C12 Improving Hedging

Thursday, March 27, 11:45 a.m.-1:15 p.m. Directors Row 48, Fourth Floor Chair: Adam K. Gehr, Jr. DePaul University A Strategy for Effective Out-of-Sample Hedging of Mortgage-Backed Securities Kristin Fink James Madison University Jason Fink James Madison University Discussant: Adam K. Gehr, Jr. DePaul University Options and Discontinuity: An Asymptotic Decomposition of Hedging Errors Seongjoo Song Purdue University Per A. Mykland University of Chicago Discussant: Jason Fink James Madison University Corporate Risk Management and Asymmetric Information Longkai Zhao UBC Discussant: Sanjay Deshmukh DePaul University

D1 Credit Risk

Thursday, March 27, 1:30-3:00 p.m. Directors Row 45, Fourth Floor Chair: Evren Örs Southern Illinois University at Carbondale Subordinated Debt and Equity: Complements or Substitutes? Eugene Nivorozhkin Gothenburg University Discussant: Manoj Athavale Ball State University Exercising First and Second Credit Card Default Options Sumit Agarwal FleetBoston Financial Souphala Chomsisengphet OFHEO Larry Mielnicki FleetBoston Financial Discussant: Lloyd P. Blenman University of North Carolina, Charlotte Sub-Prime Lending in Metro East St. Louis: A Preliminary Report R.W. Hafer Southern Illinois University at Edwardsville Discussant: Edward J. Kane Boston College

D2 Cost of Capital and ROI

Thursday, March 27, 1:30-3:00 p.m. Directors Row 41, Fourth Floor Chair: Loren Rice Illinois College Privatization and the Corporate Cost of Capital in New Zealand: An Application of Fama and French (1999) Patricia A. McGraw Lincoln University Discussant: Matt Blasko Oakland University Executive Stock Options and Managerial Risk Taking Yenn-Ru Chen University of Houston Discussant: Randall Valentine Mississippi State University Valuation, Leverage and the Cost of Capital in the Case of Depreciable Assets: Revisited Diderik Lund University of Oslo Discussant: Lan Chen East West Center

D3 Real Options and Employee Options

Thursday, March 27, 1:30-3:00 p.m. Directors Row 42, Fourth Floor Chair: Narayanan Subramanian Brandeis University Real Options, Irreversible Investment and Firm Uncertainty: New Evidence from U.S. Firms Laarni T. Bulan Brandeis University Discussant: Atakan Yalcin Koç University On Real Options and Information Costs Mondher BELLALAH University of Cergy - Pontoise Inass EL FARISSI University of Cergy - Pontoise Discussant: Madhu Kalimipalli Wilfrid Laurier University Dilution and Multiple-Issue Tranches Inherent in Employee Stock-Option Valuation James N. Bodurtha, Jr. Georgetown University Discussant: Narayanan Subramanian Brandeis University

D4 Insider Transactions and Corporate Behavior

Thursday, March 27, 1:30-3:00 p.m. Directors Row 43, Fourth Floor Chair: Gary Koppenhaver Iowa State University The Determinants of Insiders' Selling at Initial Public Offerings: An Empirical Analysis Arik Ben Dor Northwestern University Discussant: Roger P. Bey University of Tulsa Insider Transaction and Subsidiary Trading in Parent Stocks Yang-Pin Shen Yuan Ze University Chih-Jen Huang Ming-Hsin University of Technology Discussant: Kenneth A. Carow Indiana University Management Behaviour and Market Response Jinhui Luo London School of Economics Josef A. Schuster London School of Economics Discussant: Gary Koppenhaver Iowa State University

D5 Panel Discussion: Investment Profession Dynamics: Critical Concepts in Practice and the Classroom

Thursday, March 27, 1:30-3:00 p.m. St. Louis C, Fourth Floor Moderator: Bob Luck Association for Investment Management and Research How is the investment profession changing, and what concepts are relevant to practice today? What concepts should be taught in the classroom to prepare students for the real world? Every five years, the CFA® Program performs a job analysis to determine the content of the CFA Program. The process involves input from thousands of investment practitioners around the world, and is an excellent measure of which concepts should be included in the collegiate classroom. The panel will include AIMR staff familiar with the job analysis and several practitioners from the investment profession. Join us for a discussion of the job analysis, significant changes in the profession, and some practitioner input into the classroom.

D6 Options and Futures

Thursday, March 27, 1:30-3:00 p.m. Directors Row 44, Fourth Floor Chair: Kashi Nath Tiwari KNT's Academic Financial Research The Impact of Stock Option Incentives on Investment and Firm Value Daniel Pasternack Swedish School of Econ. and Busin. Admin Matts Rosenberg Swedish School of Econ. and Busin. Admin Discussant: Gayle L. de Haas Mississippi State University Options in Incomplete Markets Naomi Belfer Tel Aviv University Simon Benninga Tel Aviv University Discussant: Frank A Michello Middle Tennessee State University Does China's Copper Futures Market Play an Effective Role of Price Discovery? Gongmeng Chen The Hong Kong Polytechnic University Michael Firth The Hong Kong Polytechnic University Yu Xin The Hong Kong Polytechnic University Discussant: Jacky So Southern Illinois University at Edwardsville

D7 Impact of Institutional and Retail Trading

Thursday, March 27, 1:30-3:00 p.m. St. Louis A, Fourth Floor Chair: Brent J. Lekvin Michigan Technological University Institutional Trading in International Stocks: Trading Behavior and Price Impact Chiraphol New Chiyachantana University of Memphis Pankaj Jain University of Memphis Christine Jiang University of Memphis Robert Wood University of Memphis Discussant: Wei Zhang State University of New York - Fredonia Segmentation and Commonality in Order Flow Submission Cynthia G. McDonald University of Missouri - Columbia J. Christopher Hughen Bowling Green State University Discussant: Harald Henke Europa University Viadrina Frankfurt (Oder) When Continuous Trading Becomes Continuous Harald Henke Europa University Viadrina Discussant: Brent J. Lekvin Michigan Technological University

D8 Hedging Currency-Risk Exposure

Thursday, March 27, 1:30-3:00 p.m. Directors Row 45, Fourth Floor Chair: Brian M. Lucey Trinity College, Dublin Estimating the Minimum Gini Hedge Ratio in Foreign Exchange Markets David R. Shaffer Villanova University Andrea DeMaskey Villanova University Discussant: Chiaku Ndu Eastern Connecticut State University Currency Options and Exchange Rates: Could Risk Reversals Help Hedgers? David VanderLinden University of Southern Maine Bert Smoluk University of Southern Maine Discussant: Viviana Fernandez Universidad de Chile Measurement Errors, Determinants, and Hedging on Foreign Exchange Exposure Baeyong Lee Fayetteville State University Mark Walker The University of Mississippi Discussant: Brian M. Lucey Trinity College, Dublin

D9 Investing and Consumption

Thursday, March 27, 1:30-3:00 p.m. Directors Row 46, Fourth Floor Chair: To be announced Active and Passive Investing in General Equilibrium Joël Peress INSEAD Discussant: To be announced Optimal Lifetime Consumption-Portfolio Strategies under Trading Cone Constraints and Recursive Preferences Mark Schroder Michigan State University Costis Skiadas Northwestern University Discussant: To be announced An Empirical Investigation of Ex Ante Variables Under a Habit Consumption Model Leonardo Madureira The Wharton School Discussant: To be announced

D10 Accounting and Finance

Thursday, March 27, 1:30-3:00 p.m. Directors Row 48, Fourth Floor Chair: Jimmy Senteza Drake University The Impact of Earnings Management on Credit Spreads Jimmy Senteza Drake University Tom Root Drake University Discussant: Peter M Basciano Augusta State University The Identification of Banks' Provisioning Policy Nuno Martins Banco de Portugal Paulo Soares de Pinho Universidade Nova de Lisboa Discussant: Kashi Nath Tiwari KNT's Academic Financial Research The Effect of Auditor Reputation on Auditee Stock Performance: The Case of Arthur Andersen Stephanie Yates Rauterkus Louisiana State University Kyojik (Roy) Song Louisiana State University Discussant: Sridhar Sundaram Grand Valley State University

E1 Panel Discussion: The Impact and Magnitudeof Corporate Governance Systems in Relation to the Search for Shareholder Value

Thursday, March 27, 3:15-4:45 p.m. St. Louis C, Fourth Floor Panelists: James N. Bodurtha, Jr. Georgetown University Phil H. Latimer Montserrat Economic Development Advisory Services and Montserrat Airline Finance Consulting Services The panel will discuss: -Anglo-Saxon and European models of management compensation as a mechanism for influencing managerial performance; -How internal control mechanisms may help control conflicts of interest between senior management and other stakeholders; -The elasticity of management compensation in relation to changes in the value of the firm; and -The relation between merger activity and stock prices.

E2 Bad News, Good News: Price Reactions, Analysts and Ratings

Thursday, March 27, 3:15-4:45 p.m. Directors Row 43, Fourth Floor Chair: Luis Garcia-Feijóo Creighton University Share Price Reaction to FX Movements in a Small and Open Economy: The New Zealand Case Xinsheng Lu Monash University Discussant: Timothy M. Craft Wichita State University Stock Price Behavior Following Positive and Negative Events: A New Methodology Rakesh Bharati Southern Illinois University at Edwardsville Susan J. Crain Southwest Missouri State University Prasad Nanisetty Jennison Associates Discussant: Boyce Watkins Syracuse University Analysts' Selective Coverage of Newly Public Firms Somnath Das University of Illinois at Chicago Rejin Guo University of Illinois at Chicago Huai Zhang University of Illinois at Chicago Discussant: Srinivasan Sundaram Ball State University

E3 Corporate Loans

Thursday, March 27, 3:15-4:45 p.m. Directors Row 45, Fourth Floor Chair: Soumen De University of Evansville Market Response to Corporate Loan Announcements in New Zealand Christopher Gan Lincoln University Patricia McGraw Lincoln University Andrea Koh Lee Hoon Credit analyst, Malaysia Discussant: Soumen De University of Evansville Multiple Bank Borrowings: A Managerial Impact Assessment Richard Carter Iowa State University Roger Stover Iowa State University Discussant: Andreas Pfingsten University of Muenster The Pricing of Sequential Bank Loan Relationships Manoj Athavale Ball State University Robert O. Edmister University of Mississippi Discussant: David Eagle Eastern Washington University

E4 Replicating Portfolios: A Rainbow of Applications

Thursday, March 27, 3:15-4:45 p.m. Directors Row 42, Fourth Floor Chair: Pankaj K. Jain University of Memphis The Performance of Economic Tracking Portfolios in an IT-Intensive Stock Market Juha Junttila University of Oulu Heli Kinnunen University of Oulu Discussant: Gisung Moon Saint Louis University Rainbow Put-Call Parity and Market Efficiency John C. Banko Northern Illinois University Discussant: Tom Root Drake University An Option Valuation Analysis of the Value of Liquid Resources Tom W. Miller Kennesaw State University Bernell K. Stone Brigham Young University Discussant: Kashi Nath Tiwari KNT's Academic Financial Research

E5 Trading and Information

Thursday, March 27, 3:15-4:45 p.m. St. Louis A, Fourth Floor Chair: William Lepley University of Wisconsin - Green Bay The Magnitude of Private Information Elizabeth R. Odders-White University of Wisconsin - Madison Mark J. Ready University of Wisconsin - Madison Discussant: Arik Ben Dor Northwestern University Trading takes Time Liang Peng University of Cincinnati Discussant: William Higbee University of Wisconsin - Superior Timing Information, Information Asymmetry, and Trading Volume Joon Chae MIT Discussant: Christos I. Giannikos Baruch College

E6 Symposium on Diversification of the Multinational Firm: I. Hedging, Diversification and Flexibility

Thursday, March 27, 3:15-4:45 p.m. St. Louis B, Fourth Floor Chair: Bengt Pramborg Stockholm University Derivatives Hedging, Geographical Diversification, and Firm Market Value Bengt Pramborg Stockholm University Discussant: Stephanie Yates Rauterkus Louisiana State University The Effectiveness of Multiple Hedging Techniques: Foreign-Denominated Debt Issuers and Currency Risk Stephen P. Huffman University of Wisconsin Oshkosh Stephen D. Makar University of Wisconsin Oshkosh Discussant: Erik Benrud University of Baltimore Multinationality and Production Efficiency H. Young Baek Nova Southeastern University Discussant: Frank Laatsch Bowling Green State University

E7 Yield Spreads: Credit, Agency and Tax-Exempt

Thursday, March 27, 3:15-4:45 p.m. Directors Row 41, Fourth Floor Chair: Soku Byoun University of Southern Indiana The Relative Speed of Adjustment in Tax-Exempt Yields Following Substantial Changes in Taxable Yields Donna Dudney University of Nebraska - Lincoln John Geppert University of Nebraska - Lincoln Reddhi Mitra University of Nebraska - Lincoln Discussant: Seung-Woog (Austin) Kwag Utah State University The Determinants of Credit Spread Deviations Ali Nejadmalayeri University of Nevada, Reno Discussant: Soku Byoun University of Southern Indiana Explaining Credit Spread Changes: Some New Evidence from Option-Adjusted Spreads of Bond Indexes Jing-Zhi Hunag Penn State University Weipeng Kong Penn State University Discussant: Elisa Muresan Long Island University

E8 Dividend Policy

Thursday, March 27, 3:15-4:45 p.m. Directors Row 46, Fourth Floor Chair: Steven P. Clark University of North Carolina at Charlotte Market Reactions to Announced Motives for Dividend Omissions Su Han Chan California State University, Fullerton Mark Hoven Stohs California State University, Fullerton Ko Wang California State University, Fullerton Discussant: Steven P. Clark University of North Carolina at Charlotte Stakeholder Theory and Risk: Implications for Dividend Policy and Corporate Cash Holdings Paul Wentges University of Ulm Gerhard Speckbacher Vienna University of Economics and Business Discussant: Sundaram Srinivasan Ball State University Why Do Firms Offer Dividend Reinvestment Plans (DRIPs)? A Cross-Sectional Study Baeyong Lee Fayetteville State University Wilson Liu University of Redlands Discussant: Melissa V. Melancon University of Louisiana at Monroe

E9 Stock Price Performance around Unique Events

Thursday, March 27, 3:15-4:45 p.m. Directors Row 48, Fourth Floor Chair: Camelia Rotaru Florida Atlantic University Evidence on Stock Price Effects Associated with Changes in the S&P Small Cap Index Diane Scott Docking Northern Illinois University Richard J. Dowen Northern Illinois University Discussant: Jimmy Senteza Drake University The Impact of the European Union Insurance Directives on Insurance Company Stocks Cynthia J. Campbell Iowa State University Lawrence Goldberg University of Miami Anoop Rai Hofstra University Discussant: Srinivasan Sundaram Ball State University IPO Mispricing, Flipping and Long Term Performance Kuntara Pukthuanthong University of California, Irvine Discussant: Rob Hull Washburn University

E10 Research by Professor Kerry Back’s Ph.D. Students

Thursday, March 27, 3:15-4:45 p.m. Rose Garden, Fourth Floor Chair: Kerry Back Washington University in St. Louis Papers and participants to be announced.

E11 Informal Discussion: Financial Issues in China

Thursday, March 27, 3:15-4:45 p.m. Directors Row 44, Fourth Floor Moderator: Hung-Gay Fung University of Missouri - St. Louis This session is an opportunity for scholars with an interest in China to discuss emerging research issues.

MFA Distinguished Lecture

Thursday, March 27, 5:00-6:00 p.m. Philip H. Dybvig Washington University in St. Louis Philip H. Dybvig is the Boatmen's Bancshares Professor of Finance at Washington University in Saint Louis. He has published many papers in top journals on a variety of topics in Finance and Economics, and is best known for the Diamond and Dybvig banking model and wide range of research related to investments. He received the Commonfund Prize, presented in celebration of Commonfund's 25th Anniversary, for his work on portfolio choice given a preference to maintain spending and its application to managing educational endowments. Professor Dybvig has a BA in Mathematics and Physics from Indiana University and a PhD from Yale in Economics. He has held teaching appointments at Princeton and Yale, and has been at Washington University since 1988. MFA Conference Reception Thursday, March 27, 6:00-7:30 p.m. Room to be announced. All registered attendees and accompanying persons welcome.

F1 TIPS, STRIPS and T-Bills

Friday, March 28, 8:00-9:30 a.m. Directors Row 45, Fourth Floor Chair: Patricia A. Ryan Colorado State University The Nominal Duration of TIPS Bonds Francis E. Laatsch Bowling Green State University Daniel P. Klein Bowling Green State University Discussant: Lingfeng Li Yale University The Price Behavior of Matched Maturity U.S. Treasury STRIPS: A Test of Competing Hypotheses David R. Kuipers Texas Tech University Discussant: Francis E. Laatsch Bowling Green State University Money Funds or Markets? A Comparison of Alternative Liquid Portfolios G.D. Koppenhaver Iowa State University Discussant: L. Ann Martin University of Colorado at Denver

F2 Financial Education: Real Options and MBA Programs

Friday, March 28, 8:00-9:30 a.m. Directors Row 46, Fourth Floor Chair: David Eagle Eastern Washington University Introducing Students to Real Options Glenn N. Pettengill Emporia State University Diane Lander Southern New Hampshire University Discussant: Anne Gleason University of Central Oklahoma Validity of Quantitative Selection Criteria in Predicting MBA Success Terry C. Truitt Anderson University Discussant: Katherine L. Jackson Indiana University South Bend A Survey of Master Teachers in the Core Finance Course at Leading MBA Programs Lawrence J. Gitman San Diego State University William L. Megginson University of Oklahoma Scott B. Smart Indiana University Discussant: Srinivasan Sundaram Ball State University

F3 Symposium on Diversification of the Multinational Firm: II. SEOs, Acquisitions and Capital Structure

Friday, March 28, 8:00-9:30 a.m. St. Louis G, Fourth Floor Chair: Rajarshi Aroskar University of Wisconsin - Eau Claire Valuation Effects of Domestic and International Seasoned Canadian Offerings by Firms Cross-Listed on the NYSE/AMEX or Nasdaq Lawrence Kryzanowski Concordia University Arturo Rubalcava Concordia University Discussant: Baeyong Lee Fayetteville State University Internationalization, Capital Structure, and Cost of Capital: Evidence from French Corporations Manohar Singh University of Nevada-Reno Ali Nejadmalayeri University of Nevada-Reno Discussant: Raquel Díaz Vázquez Universidade de Vigo Managerial Incentives and International Acquisition Decisions Dong-Kyoon Kim State University of New York at Oneonta Discussant: H. Young Baek Nova Southeastern University

F4 International Market Linkages: Monetary Policy and Diversification

Friday, March 28, 8:00-9:30 a.m. Directors Row 47, Fourth Floor Chair: Cetin Ciner Northeastern University The Design of Effective Central Bank Interventions: the Yen/Dollar Case Michel Beine Université Libre de Bruxelles Ariane Szafarz Université Libre de Bruxelles Discussant: Richard D. Marcus University of Wisconsin - Milwaukee Interest Rate Linkages within the European Monetary System: A VAR in Levels Approach G. Geoffrey Booth Michigan State University Cetin Ciner Northeastern University Discussant: Ariane Szafarz Université Libre de Bruxelles Geographical versus Industrial diversification: Evidence from EMU and non-EMU countries Paul Ehling University of Lausanne Sofia B. Ramos University of Lausanne Discussant: Cetin Ciner Northeastern University

F5 Corporate Policy and Stock-Return Properties

Friday, March 28, 8:00-9:30 a.m. Directors Row 48, Fourth Floor Chair: William Higbee University of Wisconsin - Superior Does the Structure of Debt affect the Output and Investment Strategies of the Firm? Rashmi Banga Institute of Economic Growth Uday Bhanu Sinha National University of Singapore Discussant: William Higbee University of Wisconsin - Superior Empirical Evidence of Capital Investment, Growth Options and Security Returns Christopher W. Anderson University of Kansas Luis Garcia-Feijóo Creighton University Discussant: Irv DeGraw Eckard College Firm-Specific Determinants of Nominal Stock Return Risk Kenneth J. Kopecky Temple University Tai Yi University of Sioux Falls Discussant: Arnold R. Cowan Iowa State University

F6 Institutional Portfolio Strategies

Friday, March 28, 8:00-9:30 a.m. St. Louis H, Fourth Floor Chair: Adam K. Gehr, Jr. DePaul University Return Momentum and Global Portfolio Allocations Mary M. Bange University of South Carolina Thomas W. Miller, Jr. Washington University in St. Louis Discussant: Adam K. Gehr, Jr. DePaul University Reputations Concerns on Portfolio Choice of Mutual Fund Managers Liquan Wang Department of Economics, Duke University Discussant: Thomas W. Miller Jr. Washington University Strategic and Tactical Allocation to Commodities for the Institutional Portfolio Laurens Swinkels Tilburg University Theo Nijman Tilburg University Discussant: Stanley A. Martin University of Colorado

G1 Foreign Direct Investment

Friday, March 28, 9:45-11:15 a.m. Directors Row 47, Fourth Floor Chair: Raquel Díaz Vázquez University of Vigo Value of Majority Ownership in Cross-Border Acquisitions Wi-Saeng Kim Hofstra University Kiyoung Chang University of Wisconsin - Milwaukee Yong-Cheol Kim University of Wisconsin - Milwaukee Discussant: Srinivasan Sundaram Ball State University The Choice between Greenfield and Cross-Border Acquisition: A Real Options Approach Bernard Michael Gilroy University of Paderborn Elmar Lukas University of Paderborn Discussant: Panicos Demetriades Leicester University An Explicative Model for Regional Location of Foreign Direct Investment. An Application to the Spanish Economy Raquel Díaz Vázquez University of Vigo Discussant: Lloyd P. Blenman University of North Carolina - Charlotte

G2 Portfolio Selection

Friday, March 28, 9:45-11:15 a.m. Directors Row 45, Fourth Floor Chair: Waldo L. Born Eastern Illinois University Portfolio Selection and Risk Aversion: A Behavioral Approach Uri Benzion Ben-Gurion University Joseph Yagil Columbia University Discussant: Larry A. Lonis Bank One Investment Advisors Portfolio Optimization without Expected Returns: Some Empirical Results Adam K. Gehr, Jr. DePaul University Discussant: Rand Martin Bloomburg University of Pennsylvania Portfolio Selection with Return Predictability and Periodically Observable State Variables Lixin Huang City University of Hong Kong Hong Liu Washington University in St Louis Discussant: Kashi Nath Tiwari KNT's Academic Financial Research

G3 Panel Discussion: Publishing Tips from Journal Editors

Friday, March 28, 9:45-11:15 a.m. St. Louis G, Fourth Floor Moderator: George M. McCabe University of Nebraska - Lincoln Panelists: Raj Aggarwal Kent State University Former Editor, Financial Practice and Education Ali M. Fatemi DePaul University Editor, Journal of Applied Finance Stephen P. Ferris University of Missouri - Columbia Editor, The Financial Review George M. McCabe University of Nebraska - Lincoln Editor, Quarterly Journal of Business and Economics What should authors know about the journal submission and review process? Find out from this distinguished panel of Finance journal editors. The session will include an opportunity for questions from the audience.

G4 Panel Discussion: Valuing Uncertainty in Capital Budgeting Projects: Alternatives

Friday, March 28, 9:45-11:15 a.m. St. Louis H, Fourth Floor Moderator: Karyl Leggio University of Missouri - Kansas City Panelists: Todd Alessandri Syracuse University David N. Ford Texas A&M University Diane M. Lander Southern New Hampshire University Marilyn Taylor University of Missouri - Kansas City The panel will address: -How risk and uncertainty affect the decisionmaking process. -Disadvantages of current discounted cash flow analysis in accounting for risk. •?Using real options as an alternative to value uncertainty, including a demonstration with a construction project. -How to incorporate an integrated risk management structure into an organization.

G5 Herding, Crashes and Frenzies

Friday, March 28, 9:45-11:15 a.m. Directors Row 46, Fourth Floor Chair: Matt Blasko Oakland University Herd Behavior in Financial Markets Wenjin Kang Anderson School of UCLA Discussant: Joël Peress INSEAD Adaptive Expectations and Stock Market Crashes David M. Frankel Cornell and Tel Aviv Discussant: Hui Guo Federal Reserve Bank of St. Louis Asymmetry and Self-Fulfilling Nature of Crashes and Frenzies Han Ozsoylev University of Minnesota Discussant: Matt Blasko Oakland University

G6 Foreign Exchange Volatility

Friday, March 28, 9:45-11:15 a.m. Directors Row 48, Fourth Floor Chair: Janikan Supanvanij Saint Louis University How Sensitive is Volatility to Exchange Rate Regimes? Viviana Fernandez University of Chile Discussant: To be announced Forecasting Foreign Exchange Volatility: Is Implied Volatility the Best We Can Do? Christopher J. Neely Federal Reserve Bank of St. Louis Discussant: Pankaj K. Jain University of Memphis Sources of Volatility in Stock Returns in Emerging Markets Selcuk Caner Bilkent University Zeynep Onder Bilkent University Discussant: Viviana Fernandez Universidad de Chile MFA Conference Luncheon Pre-registration required Friday, March 28, 11:30-1:15 p.m. Rose Garden, Fourth Floor Presiding: Glenn N. Pettengill Emporia State University Luncheon Program: Financial Executive Panel Discussion on Capital Budgeting Panelists: Terry Crews CFO, Monsanto Company Tom Wind CFO, Nexstar Financial Corporation Jim Sullivan Controller, Solutia Inc.

H1 International Equity Markets

Friday, March 28, 1:30-3:00 p.m. Directors Row 47, Fourth Floor Chair: Padma Kadiyala Purdue University Divergence of US and Local Returns in the After-Market for Equity-Issuing ADRs Padma Kadiyala Purdue University Avanidhar Subrahmanyam UCLA Discussant: Hong Wu West Virginia University Time Varying Equity Market Integration in Europe Raj Aggrawal Kent State Brian M Lucey Trinity College Dublin Cal Muckley Trinity College Dublin Discussant: Larry J. Prather East Tennessee State University Co-Movement of European Equity Markets after the Euro Demissew Diro Ejara University of Massachusetts Boston Discussant: Nico Valckx University of Antwerp and European Central Bank

H2 Tutorial: Learning about Intrinsic Valuation with the Help of an Integrated Valuation Model

Friday, March 28, 1:30-3:00 p.m. St. Louis G, Fourth Floor Presenters: James A. Gentry University of Illinois at Urbana-Champaign Frank K. Reilly University of Notre Dame When estimating the intrinsic value of a firm or a stock, students of finance know there are always many puzzles, both apparent and hidden. This special session will actively involve you in learning how to create an integrated valuation system. In turn, it will enhance your ability to explain the valuation process and improve student learning by simulating various valuation scenarios. We shall introduce you to an implied terminal growth rate of dividends and an implied growth rate of free cash flow to a firm. Our primary objectives are to create great discussions about valuation and to enhance your effectiveness when leading discussions about intrinsic valuation.

H3 Managerial Agency Problems in Banking

Friday, March 28, 1:30-3:00 p.m. Directors Row 45, Fourth Floor Chair: Jill L. Wetmore Saginaw Valley State University The Determinants of Managerial Ownership and Performance A. Sinan Cebenoyan Hofstra University Fatma Cebenoyan Hunter College Elizabeth S. Cooperman University of Colorado at Denver Charles A. Register Florida Atlantic University Discussant: Yenn-Ru Chen University of Houston Evidence of Managerial Opportunism during Mutual-to- Stock Conversions Kenneth A. Carow Indiana University Steven Cox Indiana University Kokomo Dianne Roden Indiana University Kokomo Discussant: Jill L. Wetmore Saginaw Valley State University Market Discipline: Is it Fact or Fiction? Benton E. Gup University of Alabama Discussant: Sean Pinder University of Melbourne

H4 Equity Offerings

Friday, March 28, 1:30-3:00 p.m. Directors Row 46, Fourth Floor Chair: William Higbee University of Wisconsin - Superior Global Trends in IPO Methods: Book Building vs. Auctions Ann Sherman University of Notre Dame Discussant: Mark Hoven Stohs California State University, Fullerton Do Prestigious Underwriters Underprice More Nancy L. Beneda University of North Dakota Ik-Whan G. Kwon St. Louis University Discussant: William Lepley University of Wisconsin - Green Bay IPOs and Seasoned Offerings: A Comparative Study Rob Hull Washburn University Robert Kerchner Washburn University Sungkyu Kwak Washburn University Discussant: Patricia Ryan Colorado State University

H5 Security Returns

Friday, March 28, 1:30-3:00 p.m. St. Louis H, Fourth Floor Chair: John Crombez Ghent University The Correlation of Stock and Bond Returns Lingfeng Li Yale University Discussant: Donna Dudney University of Nebraska - Lincoln Incomplete Information, Heterogeneous Beliefs and the Statistical Properties of Asset Prices Tony Berrada HEC Montreal Discussant: Steven P. Clark University of North Carolina at Charlotte Bayesian Analysis of Stochastic Betas Gergana Jostova The George Washington University Alexander Philipov Boston College Discussant: John Crombez Ghent University

H6 Implied Density Parameters: Estimation and Alternatives

Friday, March 28, 1:30-3:00 p.m. Directors Row 48, Fourth Floor Chair: John A. MacDonald Clarkson University Importance Sampling Estimation of Volatility and the Volatility Term Structure Scott Beyer University of Wisconsin Parkside Chris Wikle University of Missouri Discussant: John A. MacDonald Clarkson University Does Skewness Matter? Evidence from the Index Options Market Madhu Kalimipalli Wilfrid Laurier University Ranjini Sivakumar University of Waterloo Discussant: Kam C. Chan University of Dayton Asymmetric Responses of Volatilities to Equity Price Changes: Evidence from Causality Tests Peter P. Lung University of Dayton Kam C. Chan University of Dayton Louis T.W. Cheng Hong Kong Polytechnic University Discussant: John A. MacDonald Clarkson University

J1 Tutorial: What Can Typical Teachers Learn from Exemplary Teachers?

Friday, March 28, 3:15-5:00 p.m. St. Louis G, Fourth Floor Presenters: James A. Gentry University of Illinois at Urbana-Champaign Cheelan Bo-Linn University of Illinois at Urbana-Champaign There is an increasing interest in teaching excellence and ways in which to enhance student learning. Research in faculty development in higher education has found exemplary teachers (ETs) have distinctive talents and knowledge about their classrooms. This study involves a large sample of ETs and typical teachers (TTs) from various departments at three separate universities. It is unknown to the researchers whether the teachers are ETs or TTs. Our objective is to differentiate the teachers into two groups: ETs and TTs. To accomplish the differentiation, we have used three separate approaches to measure teaching effectiveness. Please join us for a good time and to learn how you can improve your teaching strategies and effectiveness.

J2 Analyst Forecasts and Market Value

Friday, March 28, 3:15-5:00 p.m. St. Louis H, Fourth Floor Chair: Randal D. Ice University of Central Oklahoma Investor Learning about Analyst Predictive Ability Qi Chen Duke University Jennifer Francis Duke University Wei Jiang Columbia Business School Discussant: Waldo L. Born Eastern Illinois University Financial Analysts' Revisions of Stock Recommendations and Stock Price Behavior Yung-Ho Chang University of Houston - Victoria Massoud Metghalchi University of Houston - Victoria Discussant: Padmaja Pillutla Western Illinois University Analyst Forecast Revisions: Behavioral Evidence Megan Y. Sun Kent State University Discussant: Liang Peng University of Cincinnati

J3 Investing Internationally

Friday, March 28, 3:15-5:15 p.m. Directors Row 47, Fourth Floor Chair: Michael G. Sher Metropolitan State University The Small Firm Effect and the Strength of the U.S. Dollar Charles Beauchamp Mississippi State University Gayle L. de Haas Mississippi State University Discussant: Brian M. Lucey Trinity College, Dublin Investment Opportunities of ADRs with Price Limits in the Foreign Underlying Securities Exchange Yi-Kai Chen Emporia State University Eric J. Higgins Kansas State University Discussant: Shaikh A. Hamid Southern New Hampshire University International Diversification Gains from Dynamic Bayesian Portfolio Choice George Chang Saint Louis University Discussant: Michael G. Sher Metropolitan State University Emerging Markets Volatility: Influence of U.S. and Foreign Investors Nitin Indian Institute of Management Calcutta Gaurav Moda Indian Institute of Management Calcutta Discussant: To be announced

J4 Asset-Pricing Tests

Friday, March 28, 3:15-5:15 p.m. Directors Row 48, Fourth Floor Chair: Time-Varying Risk Premia and the Cross Section of Stock Returns Hui Guo The Federal Reserve Bank of St. Louis Discussant: Hong Wu West Virginia University The Relevance of ICAPM: The Case of Emerging Markets Eric Girard Indiana State University Amit Sinha Indiana State University Discussant: Patricia S. Pollard Federal Reserve Bank of St. Louis Assessing the Size of Asset Pricing Tests under Perfect Ex Ante Efficiency Pin-Huang Chou National Central University Mei-Chen Lin National Lien-Ho Institute of Technology Discussant: Han Ozsoylev University of Minnesota An International CCAPM with "Keeping up with the Joneses" Preferences Hong Wu West Virginia University Discussant: Pin-Huang Chou National Central University

J5 Foreign Exchange Risk and Currency Markets

Friday, March 28, 3:15-5:15 p.m. Directors Row 45, Fourth Floor Chair: Hong Liu Washington University in St. Louis The Role of Information Asymmetry Due to Diversification in Explaining the Firm Value Discount Young S. Kim Southern Illinois University at Carbondale Ike Mathur Southern Illinois University at Carbondale Jouahn Nam Pace University Discussant: Baeyong Lee Fayetteville State University Market Integration, Liberalization, and Foreign Exchange Risk in Asia-Pacific Emerging Markets Chu-Sheng Tai Texas A&M University - Kingsville Discussant: Feng-Shun (Leo) Bin University of Illinois at Springfield Foreign Exchange Market Reaction to Surprises in Macroeconomic Announcements Marc W. Simpson University of Texas - Pan American Sanjay Ramchander Colorado State University Mukesh Chaudhry Indiana University of Pennsylvania Discussant: Yanling Ge Southern Illinois University at Edwardsville European Foreign Exchange Market Efficiency: Evidence Based on Crisis and Non-Crisis Periods Raj Aroskar University of Wisconsin Eau Claire Salil Sarkar University of Texas at Arlington Peggy E. Swanson University of Texas at Arlington Discussant: Lingfeng Li Yale University

J6 Bank Risk and Regulation: Global Evidence

Friday, March 28, 3:15-5:00 p.m. Directors Row 46, Fourth Floor Chair: MaryAnn Lawrence Key Corp Universal-Bank Underwriting and Conflicts of Interest: Evidence from German Initial Public Offerings Peter G. Klein University of Missouri Kathrin Zoeller Princeton, N.J. Discussant: Kenneth A. Carow Indiana University A Cross-Country Analysis of the Bank Supervisory Framework and Bank Performance James R. Barth Auburn University and Milken Institute Daniel E. Nolle Office of the Comptroller of the Currency Triphon Phumiwasana Milken Institute Glenn Yago Milken Institute Discussant: Anne Gleason University of Central Oklahoma How Country and Safety-Net Characteristics Affect Bank Risk Shifting Armen Hovakimian Baruch College Edward J. Kane Boston College Luc Laeven World Bank Discussant: MaryAnn Lawrence Key Corp MFA Conference Reception Hosted by MFA Past Presidents Friday, March 28, 5:30-7:00 p.m. Room to be announced. All registered attendees and accompanying persons welcome. MFA Breakfast, Business Meeting and Distinguished Financial Executive Address Pre-registration required Saturday, March 29, 7:15-8:45 a.m. Rose Garden, Fourth Floor Speaker: Rich Ryffel Bank of America Securities

K1 Volatility Estimation in Options Markets

Saturday, March 29, 9:00-10:30 a.m. Directors Row 47, Fourth Floor Chair: Brent J. Lekvin Michigan Technological University Predicting Volatility in the Commodity Futures Option Markets: Evidence from the Corn Market during 1991-2000 Stephen Ferris University of Missouri - Columbia Weiyu Guo University of Nebraska - Omaha Tie Su University of Miami Discussant: S. J. Chang Illinois State University Volatility Estimators and Multivariate Nonlinear Statistical Projection in the Pricing of Treasury Note Futures Options Mark T. Leung University of Texas at San Antonio An-Sing Chen National Chung Cheng University Discussant: Cornelis Los Kent State University Forecasting the Dynamics in the S&P 500 Index Options Implied Volatility Surface Massimo Guidolin University of Virginia Silvia Goncalves University of Montreal Discussant: Steven Clark University of North Carolina Charlotte

K2 Individual Investor Behavior and Strategy

Saturday, March 29, 9:00-10:30 a.m. Directors Row 48, Fourth Floor Chair: Xiaoquan Jiang (John) University of Alaska Risk Aversion and Personality Type Greg Filbeck Schweser Study Program Patricia Hatfield Bradley University Philip Horvath Bradley University Discussant: Yung-Ho (Randy) Chang University of Houston - Victoria Evaluating the Effectiveness of Dollar-Cost Averaging Using Risk-Adjusted Performance Measures Karyl B. Leggio University of Missouri at Kansas City Donald Lien University of Texas at San Antonio Discussant: Larry Blose Grand Valley State University Volatility and Retirement Planning Grover Cleveland Metropolitan State University Michael Sher Metropolitan State University Discussant: Inayat Mangla Western Michigan University

K3 Financial Education: New Tricks for Old Dogs

Saturday, March 29, 9:00-10:30 a.m. Directors Row 46, Fourth Floor Chair: Raymond M. Brooks Oregon State University Teaching an Old Dog New Tricks: Using the Dividend Growth Model in Financial Planning Raymond M. Brooks Oregon State University Discussant: Raymond M. Brooks Oregon State University An Internet-Based System for Distributing, Grading, and Explaining Numerically-Based Homework David Eagle Eastern Washington University Discussant: Katherine L. Jackson Indiana University South Bend On Evaluating Leverage: One Ignored Tool Waldo L. Born Eastern Illinois University Discussant: Ward S. Huffman Nova Southeastern University

K4 Market Structure and Quality

Saturday, March 29, 9:00-10:30 a.m. St. Louis F, Fourth Floor Chair: Wei Zhang State University of New York - Fredonia Upstairs, Downstairs: Electronic vs. Open Outcry Exchanges Craig Pirrong University of Houston Discussant: Jang-Chul Kim University of Memphis Inventory, Price Search, and Market Quality Wei Zhang State University of New York - Fredonia Chunchi Wu Syracuse University Discussant: Chris Gadarowski Cornell University The Impact of Time Duration between Trades on Four Liquidity Dimensions in Futures Market Transactions Mark E. Holder Kent State University Min Qi Kent State University Amit Sinha Indiana State University Discussant: John Crombez Ghent University

K5 Anomalies and Oddities

Saturday, March 29, 9:00-10:30 a.m. Directors Row 45, Fourth Floor Chair: Bernhard Nietert Passau University Investing in Disappearing Anomalies Christopher S. Jones University of Southern California Lukasz Pomorski University of Chicago Discussant: Bernhard Nietert Passau University Testing the Theory Underlying the Dogs of the Dow Investment Strategy Alan W. Middleton Ohio University - Lancaster Discussant: Mohammed Haque Texas A&M University - Texarkana Trading Behavior of Finnish Households: Activity, Performance and Overconfidence Markku Tyynelä University of Oulu Jukka Perttunen University of Oulu Discussant: Laurens Swinkels Tilburg University

K6 Tutorial: Using Neural Networks for Forecasting Market Variables

Saturday, March 29, 9:00-10:30 a.m.St. Louis G, Fourth Floor Presenter: Shaikh A. Hamid Southern New Hampshire University Though neural networks have been around for almost fifty years, only since the late 1980s they have gained a major foothold in scientific and technical use. Their application to finance is even more recent, and mainly published in non-finance journals by non-finance researchers. This session will seek to remove some of the mist that shrouds neural networks. The session will explain in non-technical terms what a neural network is and how a version of it works. It is hoped that a better understanding of the technology will generate needed research in the many unresolved issues relating to its applications in economics, finance and business. Practitioners can reap even greater benefits of present and potential uses of the technology.

L1 Energy Markets

Saturday, March 29, 10:45 a.m.-12:15 p.m. Directors Row 47, Fourth Floor Chair: Stephanie Yates Rauterkus Louisiana State University Time Series Properties of Energy Prices: Mean- Reversion, Seasonality and GARCH Effects Roger P. Bey University of Tulsa Larry J. Johnson University of Tulsa Discussant: Rakesh Bali Adelphi University Trading Volume and Return Autocorrelations: Evidence from Energy Futures Markets Cetin Ciner Northeastern University Discussant: Stephanie Yates Rauterkus Louisiana State University Valuation of Investment and Opportunity to Invest in Power Generation Shi-Jie Deng Georgia Institute of Technology Discussant: Inass El Farissi University of Cergy - Pontoise

L2 Capital Structure Choice

Saturday, March 29, 10:45 a.m.-12:15 p.m. St. Louis G, Fourth Floor Chair: Erika Gilbert Illinois State University Liquidity Premium and Informational Efficiency as the Determinants of Capital Structure Chun Chang University of Minnesota Xiaoyun Yu Indiana University Discussant: William L. Scott Illinois State University Dynamic Capital Structure and Stochastic Interest Rates Ali Nejadmalayeri University of Nevada, Reno Discussant: Loren Rice Illinois College Financial Structure as a Signal of Earnings Growth or Why Firms Issuing Equity Under-Perform in the Long Run Anton Miglo Université du Québec à Montréal and CIRPÉE Discussant: Ali Nejadmalayeri University of Nevada, Reno

L3 Retirement and Long-Term Care Insurance

Saturday, March 29, 10:45 a.m.-12:15 p.m. Directors Row 45, Fourth Floor Chair: Karen Eilers Lahey University of Akron When Should I Retire? Actual Factors Affecting the Retirement Decision Karen Eilers Lahey University of Akron Doseong Kim University of Akron Melinda Newman University of Akron Discussant: Mary Ann Lawrence KeyCorp Temporal Profitability and Pricing in Long-Term Care Insurance Markets: Implications for Multi-period Adverse Selection Models Yanling Ge Southern Illinois University at Edwardsville Larry A. Cox University of Mississippi Discussant: Kashi Nath Tiwari KNT's Academic Financial Research

L4 Banking Issues and Classic Economic Theory

Saturday, March 29, 10:45 a.m.-12:15 p.m. Directors Row 46, Fourth Floor Chair: George W. Kutner Marquette University A Stigler View on Banking Supervision Friedrich Heinemann Zentrum für Europäische Wirtschaftsforschung Martin Schueler Zentrum für Europäische Wirtschaftsforschung Discussant: George W. Kutner Marquette University On the Value and Interest Rate Sensitivity of Financial Franchises: The Market for Consumer CDs Dave Hutchison Central Michigan University Discussant: Michael Dewally Marquette University A Markov View of Bank Consolidation: 1960-2000 Douglas D. Robertson Comptroller of the Currency Discussant: Laura Beal University of Nebraska at Omaha

L5 Decimalization, Information and Prices

Saturday, March 29, 10:45 a.m.-12:15 p.m. St. Louis F, Fourth Floor Chair: Margaret Burk Muskingum College A Comparison of Volatility, Bid-Ask Spread and Adverse Selection Costs for Nasdaq and NYSE after Decimalization Christine X. Jiang University of Memphis Jang-Chul Kim University of Memphis Robert A. Wood University of Memphis Discussant: To be announced A Reexamination of Information Flow in Financial Markets: The Impact of Regulation FD and Decimalization J. Christopher Hughen Bowling Green State University Prem G. Mathew University of Saskatchewan Kent P. Ragan Southwest Missouri State University Discussant: On the Efficacy of Regulation Fair Disclosure: Theory & Evidence Chris Gadarowski Cornell University Praveen Sinha Cornell University Discussant: Margaret Burk Muskingum College

L6 Dividend Yield and Book to Market Effects

Saturday, March 29, 10:45 a.m.-12:15 p.m. Directors Row 48, Fourth Floor Chair: Alexander Philipov Boston College Stock Returns, Dividend Yield and Book to Market: A Log Linear Co-Integration Model Xiaoquan Jiang (John) University of Alaska Fairbanks Bong-Soo Lee University of Houston Discussant: Stanley A. Martin University of Colorado at Boulder Book-to-Market as a Proxy for True Beta: An Empirical Analysis Luis Garcia-Feijóo Creighton University Randy D. Jorgensen Creighton University Discussant: Inayat Mangla Zayed University Dividend-Yield Based Trading Rules and Market Overreaction: The Scandinavian Evidence Kenneth Hogholm Swedish School of Economics and Business Larry J. Prather East Tennessee State University Discussant: Christoph Kaserer Tech University Munich Thanks for attending MFA 2003! See you in Chicago, March 18-20, 2004!