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| Registros recuperados: 17 | |
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| Barnard, Freddie L.; Ellinger, Paul N.; Wilson, Christine A.. |
| It is widely accepted that net farm income reported on an accrual-adjusted income statement is a more appropriate profitability measure than net farm income reported on Schedule F of the federal tax return, which is prepared using cash basis accounting. However, a common practice among agricultural lenders is to use Schedule F net farm income, which uses the cash basis of accounting, as a proxy for accrual-adjusted net farm income. A study of 1,045 individual Illinois farms’ records from 2002 through 2006 found the median absolute annual percentage difference between a three-year average cash and a three-year average accrual-adjusted net farm incomes is 57 percent for farms of stable size; 43 percent for farms with annual gross revenue increasing at rates... |
| Tipo: Journal Article |
Palavras-chave: Agricultural Finance. |
| Ano: 2010 |
URL: http://purl.umn.edu/96408 |
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| Marcellino, Dana M.; Wilson, Christine A.. |
| Despite the merits of good farm record keeping, little is known about the value farmers place on their farm financial records. This study uses a willingness-to-accept experimental second price auction to elicit such values from farmers. Results indicate farm records are extremely valuable and that some diversity in values is explained by the characteristics of the records and farmers. We find that experimental auctions can be used to elicit values for extremely high-valued goods, and we demonstrate how they can be used to value a complex good comprised of many sub-components. |
| Tipo: Conference Paper or Presentation |
Palavras-chave: Farm Management. |
| Ano: 2006 |
URL: http://purl.umn.edu/21243 |
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| Detre, Joshua D.; Gray, Allan W.; Wilson, Christine A.. |
| This research investigates the potential of investments in publicly traded value adding firms in the meat industry as a strategy for livestock producers to diversify risk and capture value-added profits, while allowing the producer to maintain management authority and minimize costs. The research determines the optimal portfolio of investments in up to 66 publicly traded value-added companies. The results indicate tat a portfolio consisting of livestock production and publicly traded value-added companies provides better returns at a lower risk than either a 100 percent investment in livestock production or a combination of livestock production and the S&P 500. |
| Tipo: Conference Paper or Presentation |
Palavras-chave: Agribusiness; Risk and Uncertainty. |
| Ano: 2002 |
URL: http://purl.umn.edu/19748 |
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| Wilson, Christine A.; Featherstone, Allen M.. |
| The dynamics in stock returns and the market return for 21 food and agribusiness firms are estimated in a threshold switching-regression framework. Threshold adjustment levels and capital asset pricing model risk parameters are estimated and tested. Results indicate risk parameters differ for alternative regimes and are not constant over time. Accounting for periods of temporary disequilibrium leads to notably more stable risk measurement estimates. |
| Tipo: Working or Discussion Paper |
Palavras-chave: Agribusiness. |
| Ano: 2006 |
URL: http://purl.umn.edu/28619 |
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| Dooley, Frank J.; Mayberry, Matthew; Wilson, Christine A.; Boehlje, Michael. |
| A debate has emerged in the literature and trade press whether the adoption of Efficient Consumer Response (ECR), the supply chain management initiatives for the food industry, leads to improved inventory and financial performance. Using regression analysis, the financial performance for adopters of ECR is about 3 to 4% higher than for non-adopters. However, the growth in profit does not appear to come from improved performance for traditional inventory measures (such as inventory turnover, inventory-to-sales, or inventory-to-assets). The driving force behind these improved financial measures can be attributed to changes leading to a shorter cash conversion cycle. In addition, size matters; ECR is more effective due to economies of scale, information... |
| Tipo: Conference Paper or Presentation |
Palavras-chave: Industrial Organization. |
| Ano: 2002 |
URL: http://purl.umn.edu/19788 |
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| Wilson, Christine A.; Featherstone, Allen M.; Kastens, Terry L.; Jones, John D.. |
| Agricultural lenders in today's environment face many challenges when evaluating the creditworthiness of farm borrowers. To address these challenges, a survey was conducted with financial institutions in Kansas and Indiana where agricultural lenders were asked for their response to hypothetical agricultural loan requests. Each loan request differed by the borrower's character, financial record keeping, productive standing, Fair Isaac credit bureau score, and credit risk. Lenders provided information about themselves and their financial institutions. The survey data obtained determine the relative importance of financial and non-financial information when analyzing agricultural loan applications. Tobit models are estimated to identify the borrower... |
| Tipo: Working or Discussion Paper |
Palavras-chave: Agricultural Finance. |
| Ano: 2006 |
URL: http://purl.umn.edu/28678 |
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| Registros recuperados: 17 | |
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