Southern Business Review

Southern Business Review is a magazine focusing on Economics

Articles from Vol. 35, No. 1, Winter

100 Years of Credit Unions: Impact of Tax Exempt Status the Case for Georgia
The year 2009 marked the 100th anniversary of credit unions in the United States. The first U. S. credit union was chartered in 1909 by the state of New Hampshire. Federal chartering began in 1934 upon passage of the Federal Credit Union Act, which provided...
A Review of Dominant and Emerging Issues in Corporate Earnings Management
The form and means of corporate earnings management (CEM) have evolved and become ever more sophisticated; however, in substance, CEM remains the misinforming of the users of an organization's financial statements, via the strategic abuse of timing,...
Efficient and Inefficient Composites in the U.S. Domestic Property-Casualty Insurance Industry
This work has the goal of establishing the comparative financial efficiency of the several operating composites of the U.S. property-casualty insurance industry. This industry is highly important to national private and commercial needs. Consumers need...
Stock Returns versus Bond Returns: Actual Historical Data 1926-2008
It is widely known that investing in stocks is more risky than investing in fixed income securities. On the other hand, it is also known that investing in stocks generally results in higher returns over time than does investing in fixed income securities...

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