Academic Finance Research and Insights

Doug Talks with Belle about 1042 QRP ESOP Solutions

By |November 1st, 2023|Podcasts and Video, Media, 1042 QRP Solutions, Tax Efficient Investing|

In this episode host Belle Osvath, CFP® talks with Doug Pugliese who is the Head of 1042 QRP Strategies at Alpha Architect. They discuss 1042 exchanges which allow the owner of a closely held C-Corp to sell their equity to an employee stock purchase plan and defer long-term capital gains as long as they rollover the proceeds into a qualified investment. Doug talks about the benefit to a company and the employees when creating an ESOP and does an excellent job at breaking down the strategy behind the decision. Doug also identifies which business owners are ideal candidates for this type of exchange and discusses the limited investment options that business owners have historically faced and how his team is working to change that. If you have business owner clients our are just curious about this innovative approach to 1042 exchanges this is the show for you.

Comments Off on Doug Talks with Belle about 1042 QRP ESOP Solutions

Value versus Values in ESG Investing

By |October 30th, 2023|ESG, Research Insights, Basilico and Johnsen, Academic Research Insight|

The relationship between financial markets and ESG investing is obscured by the lack of clarity regarding motivations for investing in ESG strategies. Is the motive to align the investor’s values with the ESG theme? Or is the ESG term a misnomer for a set of stocks that are systematically undervalued, for some reason as a function of its ESG characteristics? 

Comments Off on Value versus Values in ESG Investing

Dissecting the Idiosyncratic Volatility Puzzle

By |October 27th, 2023|Volatility (e.g., VIX), Research Insights, Larry Swedroe, Low Volatility Investing|

Idiosyncratic volatility (IVOL) is the volatility of a security that cannot be explained by overall market volatility—it is the risk unique to a particular security. IVOL contrasts with systematic risk, which is the risk that affects all securities in a market (such as changes in interest rates or inflation) and, therefore cannot be diversified away. On the other hand, the risks of high IVOL stocks can at least be reduced through diversification.

Comments Off on Dissecting the Idiosyncratic Volatility Puzzle

Executives vs. Chatbots in Earnings Conference Q&A

By |October 23rd, 2023|Research Insights, Basilico and Johnsen, Academic Research Insight, AI and Machine Learning, Corporate Governance|

In this study, we introduce a novel measure of information content (Human-AI Differences, HAID) by exploiting the discrepancy between answers to questions at earnings calls provided by corporate executives and those given by several context-preserving Large Language Models (LLM) such as ChatGPT, Google Bard, and an open source LLM.

Comments Off on Executives vs. Chatbots in Earnings Conference Q&A

Factor Investors: Momentum is Everywhere

By |October 16th, 2023|Factor Investing, Research Insights, Basilico and Johnsen, Academic Research Insight, Behavioral Finance, Momentum Investing Research|

The Jegadeesh and Titman (1993) paper on momentum established that an equity trading strategy consisting of buying past winners and selling past losers, reliably produced risk-adjusted excess returns.  The Jegadeesh results have been replicated in international markets and across asset classes. As this evidence challenged and contradicted widely accepted notions of weak-form market efficiency, the academic community took notice and started churning out research.  As a result, a very large number of academic studies were published on momentum. The article summarized here has conveniently summarized 47 articles deemed as the highest quality and published in either the Journal of Finance, the Review of Financial Studies, or the Journal of Financial Economics, all three considered premier journals in the finance discipline. It is difficult to understate the importance of having a well-curated summary of momentum research. Keep it in your library.

Comments Off on Factor Investors: Momentum is Everywhere
Go to Top