Academic Finance Research and Insights

Adding Leveraged, Long-Short Factor Strategies to Improve Tax Alpha

By |September 6th, 2024|Research Insights, Larry Swedroe, Other Insights, Tax Efficient Investing|

Joseph Liberman, Stanley Krasner, Nathan Sosner, and Pedro Freitas, authors of the September 2023 study “Beyond Direct Indexing: Dynamic Direct Long-Short Investing,” examined if the utilization of leverage and long-short strategies motivated by the literature on factor-based investing could improve on the tax benefits of direct indexing and tax-loss harvesting.

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Exploring Bond Tax Efficiency: Futures or Bond ETFs?

By |September 5th, 2024|Research Insights|

Bond futures are often assumed to be more tax-efficient than bond ETFs. My analysis indicates that this assumption is frequently incorrect.  Although investors might view the 60/40 tax treatment of futures as advantageous, a futures strategy faces several challenges compared to a bond ETF, including frequent taxable events, potential tax drag from cash collateral, and additional state taxation. My analysis suggests that, between July 2002 and July 2024, the bond ETF wins under a variety of realistic assumptions. However, bond futures may be compelling for high-tax investors, especially if they can find a tax-efficient cash solution. There is no universally “tax-efficient” instrument between bond futures and bond ETFs; rather, tax efficiency is defined by the investor’s particular circumstances.

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Can smart rebalancing improve factor portfolios?

By |September 3rd, 2024|Transaction Costs, Tommi Johnsen, Factor Investing, Research Insights, Academic Research Insight, Value Investing Research, Momentum Investing Research|

This paper provides new evidence on the efficacy of prioritizing transactions so as to focus portfolio turnover on the trades that offer the strongest signals and hence the highest potential performance impact.

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From Man vs. Machine to Man + Machine: The Art and AI of Stock Analyses

By |August 26th, 2024|Elisabetta Basilico, Research Insights, Academic Research Insight, AI and Machine Learning, Other Insights|

An AI analyst trained to digest corporate disclosures, industry trends, and macroeconomic indicators surpasses most analysts in stock return predictions. AI wins when information is transparent but voluminous. Humans provide significant incremental value in “Man + Machine,” which also substantially reduces extreme errors.

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Fixing the poor performance of the book-to-market ratio

By |August 19th, 2024|Tommi Johnsen, Research Insights, Factor Investing, Academic Research Insight, Other Insights, Value Investing Research|

The authors effectively argue the case for intrinsic value and DCF based approaches to building Value factor strategies. The traditional value measures, especially the book-to-market ratio, are described as ineffective in today's market environment.

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The Effect of ESG Strategies on Global Equity Returns

By |August 16th, 2024|ESG, Larry Swedroe, Research Insights, Other Insights|

To determine the impact of sustainable investment strategies on equity returns, Romulo Alves, Philipp Krueger, and Mathijs van Dijk analyzed the relationship between ESG ratings and global stock returns. They found very little evidence that ESG ratings were related to global stock returns over the two-decade period.

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