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Abstracts of Articles in
The Financial Review

Vol. 38, No. 2 - May 2003

The Effect of Managerial Ownership on the Short- and Long-Run Response to Cash Distributions”
    Keith M. Howe, Steve Vogt, Jia He

“Institutional Investors and Information Asymmetry: An Event Study of Self-Tender Offers”
  
Michele O’Neill, Judith Swisher

“Evidence on Value Creation in the Financial Services Industries Through the Use of Joint Ventures and Strategic Alliances”
   Kimberly C. Gleason, Ike Mathur, Roy A. Wiggins, III

“The Impact of Trust-Preferred Issuance on Bank Default Risk and Cash Flow: Evidence from the Debt and Equity Securities Markets”
  
Keith D. Harvey,  M. Cary Collins, James W. Wansley

“Adverse-Selection Costs and the Probability of Information-Based Trading”
 
  Kee H. Chung, Mingsheng Li

“Evidence on the Mean-Reverting Tendencies of Closed-End Fund Discounts”
  
Dominic Gasbarro, Richard Johnson, J. Kenton Zumwalt

“Trade Imbalances and Inventory Effects in Long-term S&P 500 Index Options”
  
Anu Bharadwaj, James B. Wiggins

“Creating Fama and French Factors with Style”
   
Robert W. Faff


The Effect of Managerial Ownership on the Short- and Long-Run Response to Cash Distributions”
   
Keith M. Howe, Steve Vogt, Jia He
    Volume 38, No. 2, pp. 179-196

We examine both the short-run and long-run responses to the following corporate cash flow transactions: dividend increases and decreases, dividend initiations, and tender offer repurchases. Our focus is the short-run and long-run effects of managerial ownership. We hypothesize that ownership plays an important role in explaining the announcement effects for these events, owing to signaling effects and the reduction of agency problems. Our short-run results accord well with the earlier work on announcement effects for these events and show that firms with high insider ownership exhibit higher excess returns. Our long-term results indicate a drift over a three-year period following the announcement, with the excess returns for the high insider-ownership group becoming more pronounced.

Keywords: insider ownership; agency cost; signaling; restructuring

JEL Classifications: G32/G35

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Institutional Investors and Information Asymmetry: An Event Study of Self-Tender Offers”
  
Michele O’Neill, Judith Swisher
   Volume 38, No. 2, pp. 197-211

Our research compares the asymmetric information costs of firms with low levels of institutional ownership to those with high levels. We use self-tender offers as an information event. Our results show that higher institutional ownership, particularly a higher number of institutional investors, is associated with a lower degree of informed trading.  These results persist even after we control for differences in trading activity among our sample firms. 

Keywords: institutions; asymmetric information; block

JEL Classifications: G14/G20/G32

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Evidence on Value Creation in the Financial Services Industries Through the Use of Joint Ventures and Strategic Alliances”
   Kimberly C. Gleason, Ike Mathur, Roy A. Wiggins, III
   Volume 38, No. 2, pp. 213-234

While an extensive body of literature has examined merger, acquisition, and consolidation activity in commercial banks and other financial services firms, little attention has been paid to examining how these institutions use the cooperative activities of joint ventures and strategic alliances to accomplish their growth objectives.  We analyze the effects of the use of joint ventures and strategic alliances by a sample of firms in the banking, investment services, and insurance industries. Our results show that commercial banks, investment services firms, and insurance companies experience significant abnormal returns of 0.66% on average when they announce their participation in a joint venture or strategic alliance. These abnormal returns are significantly positive across the four strategic motives of domestic, international, horizontal and diversifying cooperative activities. Using a matched sample, we also show that our sample firms enjoy significant, positive, abnormal returns for holding periods of six, 12, and 18 months after the announcement of the cooperative activity.

Keywords:  joint ventures; strategic alliances; long-horizon performance

JEL Classifications: G21/G29/G14

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The Impact of Trust-Preferred Issuance on Bank Default Risk and Cash Flow: Evidence from the Debt and Equity Securities Markets”
  
Keith D. Harvey,  M. Cary Collins, James W. Wansley
   Volume 38, No. 2, pp. 235-256

Trust-preferred stock is a debt-equity hybrid that offers the tax deductibility of dividends but is treated as equity capital by bank regulators and rating agencies. The purpose of this paper is to examine whether holders of bank debt securities benefit from trust-preferred issuance in the form of lower default premia and whether bank shareholders benefit from the tax deductibility of trust-preferred dividends. Using daily returns surrounding the Federal Reserve’s announcement that trust-preferred securities would be included as a component of commercial banks’ Tier I equity capital, we find evidence to support both hypotheses.

Keywords: commercial bank; trust-preferred securities; event study

JEL Classifications: G21/G28

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Adverse-Selection Costs and the Probability of Information-Based Trading”
   Kee H. Chung, Mingsheng Li
   Volume 38, No. 2, pp. 257-272

Prior studies offer various empirical models to decompose the observed bid-ask spread into the adverse-selection and transitory (order-processing and inventory-holding) components. There is limited evidence, however, on whether the spread components estimated from these models indeed measure what they purport to measure. In this study, we show that the estimates of the adverse-selection component given by these models are positively and significantly related to the probability of information-based trading (PIN), after controlling for the endogeneity of the PIN and other stock attributes. These results provide direct empirical support for the spread component models examined in the present study.

Keywords: asymmetric information; adverse-selection costs; components of the spread

JEL Classifications:  G14

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Evidence on the Mean-Reverting Tendencies of Closed-End Fund Discounts”
  
Dominic Gasbarro, Richard Johnson, J. Kenton Zumwalt
   Volume 38, No. 2, pp. 273-291

Closed-end fund (CEF) discounts vary widely over time due to changes in share price, net asset value (NAV), or both. Prior studies suggest discounts are mean reverting. We examine the mean-reversion issue by employing cointegration procedures. Specifically, we identify bond and equity CEFs that exhibit stationary time-series properties and find statistically significant error correction terms that quantify the speed of mean reversion. The results indicate that mean reversion is caused by changes in both share price and NAVs. However, CEFs can only provide excess returns when the discount narrows due to share price increases.

Keywords:  closed-end fund discounts; cointegration; error-correction

JEL Classifications: C22/G12

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Trade Imbalances and Inventory Effects in Long-term S&P 500 Index Options”
  
Anu Bharadwaj, James B. Wiggins
   Volume 38, No. 2, pp. 293-309

This article investigates how trade imbalances affect prices in the S&P 500 Long-term Equity Anticipation Securities (LEAPS) market. From 1994 to 1996, put volume was 30 times higher than call volume, and public purchases of puts vastly outnumbered sales. We find that LEAPS put quotes are revised following trade imbalances by more than can be explained by information effects, suggesting that put prices are subject to price pressure or inventory effects. The results suggest market frictions are important in the pricing of options, at least in settings in which arbitrage is particularly costly and public demand leans toward one type of order.

Keywords: index options; market microstructure

JEL Classifications: G13

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Creating Fama and French Factors with Style”
  
Robert W. Faff
   Volume 38, No. 2, pp. 311-322

This paper utilizes Frank Russell style portfolios to create useful proxies for the Fama and French (1992) factors.  The proxy-mimicking portfolios are shown to represent a pervasive source of exposure across U.S. industry portfolios and to generally possess similar properties to those utilized in the finance literature.  Further, a set of multivariate asset-pricing tests of the three-factor Fama and French asset-pricing (FF) model based on the proxy factors fail to reject the model.  However, they do not reveal strong evidence of significantly positive risk premiums, particularly in the case of the size and book-to-market factors.

Keywords: Fama and French factors; style indexes

JEL Classifications: G12

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