Proposed Accounting Standard for High Risk Investment

2010 ◽  
Author(s):  
Jitendra Singh Maini
Keyword(s):  
High Risk ◽  
Accounting Standard ◽  
Risk Investment

Variables influencing preferences for stocks (high risk investment) vis-à-vis fixed deposits (low-risk investment)

2014 ◽  
Vol 56 (4) ◽  
pp. 333-343 ◽  
Author(s):  
Sangeeta Arora ◽  
Kanika Marwaha
Keyword(s):  
High Risk ◽  
Service Providers ◽  
Weighted Average ◽  
Important Variable ◽  
Low Risk ◽  
Individual Investors ◽  
Content Type ◽  
Significant Difference ◽  
The Individual ◽  
Risk Investment

Purpose – The paper, an exploratory attempt, aims to analyze the perception of individual investors of stock market of Punjab towards investing in stocks vis-à-vis fixed deposits. For the purpose, the most and least influencing variables affecting the decisions of individual stock investors to invest in stocks and fixed deposits were gauged and the comparison for such variables influencing their preferences was conducted. Design/methodology/approach – A pre-tested, well-structured questionnaire which was administered personally and the responses of 241 respondents were analyzed. The responses have been analyzed with the help of weighted average scores method used to identify the most and least influencing variables and paired sample t-test is applied to the data to identify if there exists any significant difference in the variables influencing the investment preferences for stocks (high-risk investment) vis-à-vis fixed deposits (low- and medium-risk investment). Findings – High returns was found as the most important variable while investing in stocks and stability of income as the most important variable while investing in fixed deposits. Religious reason is the only variable found as the least influencing variable for individual investors in Punjab while investing in both avenues, i.e. stocks and fixed deposits. Statistically significant difference exists in perception of individual investors for 22 variables towards the preference for stocks vis-à-vis fixed deposits. Practical implications – The current research will be helpful for financial service providers in understanding the investment preferences of the individual stock investors on the basis of variables influencing such preferences and suggest them investment options as per their perceptions and needs. Originality/value – This paper is a first of its kind to empirically compare the variables influencing the preferences for high-risk investments vis-à-vis low-risk investments of individual investors of Punjab, India and contributes to the understanding of the investor behaviour.

TAX INCENTIVES AND HIGH RISK INVESTMENT

1984 ◽  
Vol 24 (2) ◽  
pp. 1-23 ◽  
Author(s):  
Peter E. M. Standish
Keyword(s):  
High Risk ◽  
Tax Incentives ◽  
Risk Investment

scholarly journals 688 New PGRs: High Risk Investment?

HortScience ◽  
2000 ◽  
Vol 35 (3) ◽  
pp. 517D-517
Author(s):  
Wilhelm Rademacher ◽  
Toni Bucci
Keyword(s):  
High Risk ◽  
Plant Growth ◽  
Plant Growth Regulators ◽  
Growth Regulators ◽  
Return On Investment ◽  
Naturally Occurring ◽  
Toxicological Studies ◽  
Severe Constraint ◽  
Risk Investment

Plant growth regulators (PGRs) account for only a few percent of the worldwide sales of crop protectants. In recent years, most companies have drastically reduced their activities in the PGR area. The factors that have been of major relevance in this development are: a) Finding, developing and marketing a new PGR is more difficult and requires a considerably higher input as compared to other types of crop protectants, b) many segments of the market are fairly saturated with competitively priced products, and c) intensified legislation for the registration of new, and the re-registration of established products, has become a severe constraint, due to its absorbing large working and financial capacities. For these and other reasons, new types of PGRs will be economically viable only under certain circumstances, such as: a) A sufficiently large and profitable market guarantees a reasonable return on investment, b) costs for registration can be reduced by developing naturally occurring compounds, which may require considerably less toxicological and eco-toxicological studies, and c) PGR-like side activities of an existing herbicide, fungicide or insecticide can be exploited, which would, again, significantly reduce the costs for registration.

Low-risk investment strategy: sector bets or stock bets?

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shilpa Peswani ◽  
Mayank Joshipura
Keyword(s):  
Asset Pricing ◽  
High Risk ◽  
Investment Strategy ◽  
Low Risk ◽  
Investment Strategies ◽  
Stock Level ◽  
Content Type ◽  
Risk Effect ◽  
Value Effect ◽  
Risk Investment

PurposeThe portfolio of low-risk stocks outperforms the portfolio of high-risk stocks and market portfolios on a risk-adjusted basis. This phenomenon is called the low-risk effect. There are several economic and behavioral explanations for the existence and persistence of such an effect. However, it is still unclear whether specific sector orientation drives the low-risk effect. The study seeks to answer the following important questions in Indian equity markets: (a) Whether sector bets or stock bets mainly drive the low-risk effect? (b) Is it a mere proxy for the well-known value effect? (c) Does the low-risk effect prevail in long-only portfolios?Design/methodology/approachThe study is based on all the listed stocks on the National Stock Exchange (NSE) of India from December 1994 to September 2018. It classifies them into 11 Global Industry Classification Standard (GICS) sectors to construct stock-level and sector-level BAB (Betting Against Beta) and long-only low-risk portfolios. It follows the study of Asness et al. (2014) to construct various BAB portfolios. It applies Fama–French (FF) three-factor and Fama–French–Carhart (FFC) four-factor asset pricing models in addition to Capital Asset Pricing Model (CAPM) to examine the strength of BAB, sector-level BAB, stock-level BAB and long-only low-beta portfolios.FindingsBoth sector- and stock-level bets contribute to the return of the low-risk investing strategy, but the stock-level effect is dominant. Only betting on safe sectors or industries will not earn economically significant alpha. The low-risk effect is unique and not a value effect in disguise. Both long-short and long-only portfolios within sectors and industry groups deliver positive excess returns. Consumer staples, financial, materials and healthcare sectors mainly contribute to the returns of the low-risk effect in India. This study offers empirical evidence against the Samuelson (1998) micro-efficient market given the strong performance of the stock-level low-risk effect.Practical implicationsThe superior performance of the low-risk investment strategies at both stock and sector levels offers investors an opportunity to strategically invest in stocks from the right sectors and earn high risk-adjusted returns with lower drawdowns over an entire market cycle. Besides, it paves the way for stock exchanges and index manufacturers to launch sector-specific low-volatility indices for relevant sectors. Passive funds can launch index funds and exchange-traded funds by tracking these indices. Active fund managers can espouse sector-specific low-risk investment strategies based on the results of this and similar other studies.Originality/valueThe study is the first of its kind. It offers insights into the portfolio characteristics and performance of the long-short and the long-only variant of low-risk portfolios within sectors and industry groups. It decomposes the low-risk effect into sector-level and stock-level effects.

scholarly journals New Plant Growth Regulators: High Risk Investment?

2002 ◽  
Vol 12 (1) ◽  
pp. 64-67 ◽  
Author(s):  
W. Rademacher ◽  
T. Bucci
Keyword(s):  
High Risk ◽  
Plant Growth ◽  
Plant Growth Regulators ◽  
Growth Regulators ◽  
Plant Protection ◽  
Market Potential ◽  
Financial Risks ◽  
The Past ◽  
Risk Investment ◽  
Total Sales

Worldwide, plant growth regulators (PGRs) account for only 3% to 4% of the total sales of plant protection agents. This limited market potential, the rising costs of development and registration, and the demand for high profitability have created major constraints to the introduction of new PGRs. Conversely, PGRs have become an integral part of agricultural and horticultural practices and one might assume that the market is sufficiently lucrative to those companies active in this area. In the past decade, at least seven new PGR products have been introduced. In many cases, reduced requirements for registration have lowered the financial risks relative to expected profits.

A Community Based High Risk Register for Hearing Loss

1982 ◽  
Vol 47 (4) ◽  
pp. 373-375 ◽  
Author(s):  
James L. Fitch ◽  
Thomas F. Williams ◽  
Josephine E. Etienne
Keyword(s):  
Hearing Loss ◽  
System Identification ◽  
High Risk ◽  
Language Learning ◽  
Education Program ◽  
Communication System ◽  
Auditory Signal ◽  
Early Age ◽  
Community Based ◽  
Children With Hearing Loss

The critical need to identify children with hearing loss and provide treatment at the earliest possible age has become increasingly apparent in recent years (Northern & Downs, 1978). Reduction of the auditory signal during the critical language-learning period can severely limit the child's potential for developing a complete, effective communication system. Identification and treatment of children having handicapping conditions at an early age has gained impetus through the Handicapped Children's Early Education Program (HCEEP) projects funded by the Bureau of Education for the Handicapped (BEH).

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