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Recent Articles in Business
Division Buyout And Refinancing Of Event Risk Covenant Bonds: Evidence From The Long-Term Stock Performance, Manish Tewari 
The College at Brockport: State University of New York
Division Buyout And Refinancing Of Event Risk Covenant Bonds: Evidence From The Long-Term Stock Performance, Manish Tewari
Business-Economics Faculty Publications
The focus of this paper is to assess the long-term common stock performance of the parent firms that underwent divisional buyout (DBO) and had event risk covenant (ERC) bonds outstanding at the announcement of the DBO. The final sample of 46 parent firms exhibit a common characteristic where all the ERC bonds were redeemed (either called above par or put on the firm at par) or restructured at a higher cost to the firm around DBO announcement date due to the presence of ERCs. ERCs are triggered since the parent firms that divest their assets through a DBO reveal future ...
Lean Processes Without Compromising Controls, Robyn L. Raschke, Michael T. Lee, Arti Mann 
Boise State University
Lean Processes Without Compromising Controls, Robyn L. Raschke, Michael T. Lee, Arti Mann
Accountancy Faculty Publications and Presentations
In today’s economic environment, governments feel the pressure to operate more efficiently, and many are therefore considering the gradual and continuous process improvement that Lean provides. Lean begins by examining a process from beginning to end, without departmental barriers; identifying the parts of the process that are inefficient; making a case for Lean improvements; and improving the process by reducing activities and waste that don’t add value to the consumer of the process.
Social Media Assimilation In Firms: Investigating The Roles Of Absorptive Capacity And Institutional Pressures, Pratyush Bharati, Chen Zhang, Abhijit Chaudhury 
University of Massachusetts Boston
Social Media Assimilation In Firms: Investigating The Roles Of Absorptive Capacity And Institutional Pressures, Pratyush Bharati, Chen Zhang, Abhijit Chaudhury
Pratyush Bharati
Firms are increasingly employing social media to manage relationships with partner organizations, yet the role of institutional pressures in social media assimilation has not been studied. We investigate social media assimilation in firms using a model that combines the two theoretical streams of IT adoption: organizational innovation and institutional theory. The study uses a composite view of absorptive capacity that includes both previous experience with similar technology and the general ability to learn and exploit new technologies. We find that institutional pressures are an important antecedent to absorptive capacity, an important measure of organizational learning capability. The paper augments theory ...
Factors Influencing Students’ Selection Of A Bank, Wei Tai, Jiage Zhu 
Johnson & Wales University
Factors Influencing Students’ Selection Of A Bank, Wei Tai, Jiage Zhu
MBA Student Scholarship
The paper aims to determine what factors influence students’ choice of bank. Exploratory sample data (N= 100) was taken from students at John & Wales University, Brown University, and the University of Rhode Island (All Southern New England). The instrument was comprised of fourteen questions, ten being derived from the related literature: service provision, the proximity of ATM, branch location, card design, students benefit, service charge, financial products, recommendation, security, and online service. A total of 100 questionnaires were distributed using convenience sampling; 94 were returned, and among them 89 were deemed valid, yielding a response rate of 89%. This rate was considered sufficient for exploratory survey research, using the self-administered questionnaire approach. Responses were measured using the five-point Likert type scale on importance, which ranged from 1 (“not at all important”) to 5 (“very important”). A rank order of the top three factors are: first, “Secure Feelings” (M = 4.70; SD = 0.412); the second, “Proximity of Branch and ...
Presentation Of Dissertation: Material Weaknesses In Internal Control Over Compliance For Federal Grants To U.S. Counties, Julie Hyde 
Southern Adventist Univeristy
Presentation Of Dissertation: Material Weaknesses In Internal Control Over Compliance For Federal Grants To U.S. Counties, Julie Hyde
Faculty Works
No abstract provided.
Essential Skills For Leadership Effectiveness In Diverse Workplace Development, Szu-Fang Chuang 
Southern Illinois University Carbondale
Essential Skills For Leadership Effectiveness In Diverse Workplace Development, Szu-Fang Chuang
Online Journal for Workforce Education and Development
Globalization, technology advances, and diversity have greatly influenced international business and multinational management operations. Global managers cannot consistently apply traditional leadership when dealing with multiple cultural conflicts and managing international employees in the rapidly changed diverse workplace. This study is an initial effort to examine the new looks of leadership in the diverse workplace development and identify essential leadership skills demanded in a global context. Global leaders need to develop cultural awareness, global mindset, interpersonal skill and effective manager-employee relationship in facing the changes and challenges of the global market. Eleven essential leadership skills for the global leaders to promote ...
Hill, J. Murray, Sr., 1891-1961 (Sc 963), Manuscripts & Folklife Archives 
Western Kentucky University
Hill, J. Murray, Sr., 1891-1961 (Sc 963), Manuscripts & Folklife Archives
MSS Finding Aids
Finding aid only for Manuscripts Small Collection 963. Letters, 1918 (3), written by prominent Bowling Green, Kentucky, businessmen, attesting to the good character and competencies of J. Murray Hill, Sr. Also Warren Rural Electric Cooperative Corporation, Bowling Green, stock certificate, 1942.
Inclusive Business: Using For-Profit Business Models To Address Global Poverty, Samuel James Conner 
Liberty University
Inclusive Business: Using For-Profit Business Models To Address Global Poverty, Samuel James Conner
Senior Honors Papers
Due to the rise of globalization, modernization, and the Internet revolution, awareness of global poverty has expanded, making its eradication a chief goal of the global development community for the twenty-first century. Though corporations are often expected to participate in social and community development initiatives without regard for profits, this paper presents inclusive business as a way for businesses to profitably engage impoverished segments of society. Inclusive businesses seek to expand their consumer bases or strengthen their supply chains by moving into new markets among the poor that have limited access to global markets and remain largely untapped. The research ...
Book Publishers And Libraries: Historic Partners Facing A Disruptive Technology, Tom Allen 
The University of Maine
Book Publishers And Libraries: Historic Partners Facing A Disruptive Technology, Tom Allen
Maine Policy Review
The explosion of digital materials and e-readers has disrupted the historic partnership between book publishers and libraries. Tom Allen explains that the new business models required for more widespread e-lending will necessarily involve compromises. He suggests that e-lending pilot projects between individual publishers and libraries are a promising development.
A Multi-Restart Iterated Local Search Algorithm For The Permutation Flow Shop Problem Minimizing Total Flow Time, Xingye Dong, Ping Chen, Houkuan Huang, Maciek Nowak 
Loyola University Chicago
A Multi-Restart Iterated Local Search Algorithm For The Permutation Flow Shop Problem Minimizing Total Flow Time, Xingye Dong, Ping Chen, Houkuan Huang, Maciek Nowak
School of Business: Faculty Publications and Other Works
A variety of metaheuristics have been developed to solve the permutation flow shop problem minimizing total flow time. Iterated local search (ILS) is a simple but powerful metaheuristic used to solve this problem. Fundamentally, ILS is a procedure that needs to be restarted from another solution when it is trapped in a local optimum. A new solution is often generated by only slightly perturbing the best known solution, narrowing the search space and leading to a stagnant state. In this paper, a strategy is proposed to allow the restart solution to be generated from a group of solutions drawn from ...
Which Airline Manufacturer Will Be The Industry Leader In Five Years?, David Burdick, Joseph DiPonzio The College at Brockport: State University of New York
Which Airline Manufacturer Will Be The Industry Leader In Five Years?, David Burdick, Joseph Diponzio
Master's Level Graduate Research Conference
Within the Airline Manufacturing Industry there have been two prominent leaders, Airbus and Boeing. Both have become emerging leaders with the introduction of new aircraft such as the AirbusA380 as well as the Boeing 787 Dreamliner. Throughout time, there have been many different aircraft manufacturing companies and now we see Boeing and Airbus rise to the top. Boeing has a rich history which dates back to 1916. Airbus has only been around since 1970 but has been a huge rival for Boeing. A number of different barriers and occurrences have happened to these companies over time but a lot of ...
The Opportunistic Reporting Of Material Events And The Apparent Misconception Of Investors' Reaction, Dan SEGAL, Benjamin Segal 
Singapore Management University
The Opportunistic Reporting Of Material Events And The Apparent Misconception Of Investors' Reaction, Dan Segal, Benjamin Segal
Research Collection School of Accountancy (Open Access)
Using a comprehensive sample of non-earnings 8-K filings from 1996 to 2011, we examine whether firms engage in opportunistic reporting of mandatory and voluntary news. We find strong evidence of opportunistic reporting of negative news, especially among public firms. Public firms are more likely to delay disclosure of negative news, report negative news after trading hours, and report on the last day of the week. We also find evidence of opportunistic bundling of news. Our findings support the notion that managers engage in strategic disclosure by delaying or obfuscating negative news in order to mitigate the potential market reaction. Factors ...
R&D Reporting Rule And Firm Efficiency, Nilabhra BHATTACHARYA, Yoshie Saito, Ram Venkataraman, Jeff Yu Singapore Management University
R&D Reporting Rule And Firm Efficiency, Nilabhra Bhattacharya, Yoshie Saito, Ram Venkataraman, Jeff Yu
Research Collection School of Accountancy (Open Access)
US GAAP (SFAS 2) requires immediate expensing of research and development (R&D) expenditure. Critics of this rule contend that the current treatment incentivizes managers to cut essential investments in R&D to manage short-term profits, and such actions could lead to longer-term adverse consequences for firms and investors. While other observers argue that there is little rigorous research that suggests that the current accounting treatment has harmful consequences. In this study, we exploit a setting in Germany when the accounting rule for R&D reporting changed from immediate expensing (as in the U.S.) to partial capitalization when Germany ...
Revisiting The Determinants Of Students' Performance In An Undergraduate Accountancy Degree Programme In Singapore, Poh Sun SEOW, Shan Chi Gary PAN, Siok Wan, Joanne TAY Singapore Management University
Revisiting The Determinants Of Students' Performance In An Undergraduate Accountancy Degree Programme In Singapore, Poh Sun Seow, Shan Chi Gary Pan, Siok Wan, Joanne Tay
Research Collection School of Accountancy (Open Access)
This study investigates the association of prior academic achievement, admission interview, critical thinking, mathematical aptitude, gender and age with successful academic performance in an undergraduate accountancy degree programme at a Singapore university. The purpose of revisiting the determinants of academic performance is twofold: first, university accounting education in Singapore has changed greatly since Koh and Koh’s earlier study (1999); this study examines if determinants previously identified as significant continue to be so in the new setting; second, the study tests the usefulness of admission interview in identifying applicants who achieve subsequent academic success. Data on students’ performance throughout the ...
The Role Of A Non-Executive Director In Smes, Jiwei WANG Singapore Management University
The Role Of A Non-Executive Director In Smes, Jiwei Wang
Research Collection School of Accountancy (Open Access)
There are not many SMEs in Singapore which employ independent non-executive directors. SMU Associate Professor of Accounting Wang Jiwei advised that there are immense benefits that a non-executive director can bring to an SME as its business grows. These include the credibility that the person can bring to the management team, including the important and useful contacts, as well as different skill sets and experiences. “Understand your needs and then identify the right type of experienced individuals who possess the necessary expertise or business networks. There is a high possibility that your ‘perfect' non-executive director may be someone you already ...
The Role Of A Non-Executive Director In Smes, Jiwei WANG Singapore Management University
The Role Of A Non-Executive Director In Smes, Jiwei Wang
Research Collection School of Accountancy (Open Access)
There are not many SMEs in Singapore which employ independent non-executive directors. SMU Associate Professor of Accounting Wang Jiwei advised that there are immense benefits that a non-executive director can bring to an SME as its business grows. These include the credibility that the person can bring to the management team, including the important and useful contacts, as well as different skill sets and experiences. “Understand your needs and then identify the right type of experienced individuals who possess the necessary expertise or business networks. There is a high possibility that your ‘perfect' non-executive director may be someone you already ...
Raising The Bar, Jiwei WANG Singapore Management University
Raising The Bar, Jiwei Wang
Research Collection School of Accountancy (Open Access)
No abstract provided.
Sgx Listing Rule 1207(1): Challenegs & Opportunities For Caes, See Liang FOO Singapore Management University
Sgx Listing Rule 1207(1): Challenegs & Opportunities For Caes, See Liang Foo
Research Collection School of Accountancy (Open Access)
No abstract provided.
Making Sense Of Other Comprehensive Income, Hock Neo, Pearl TAN Singapore Management University
Making Sense Of Other Comprehensive Income, Hock Neo, Pearl Tan
Research Collection School of Accountancy (Open Access)
SMU Associate Professor of Accounting (Practice) Pearl Tan commented on how other comprehensive income (OCI) is different from net income, and how SME managers and stakeholders may use the information on other comprehensive income to evaluate the business. She highlighted that it is important for owners and managers of SMEs to understand the components of OCI and commented on how it will affect reported equity and net assets. Stakeholders of an SME may also use the information on OCI to assess risks and to estimate future cash flows from the reported unrealised gains or losses.
Executive Compensation And Regulation Imposed Governance: Evidence From The California Non-Profit Integrity Act (2004), Tharindra RANASINGHE, S KHUMAWALA, S MISHRA, S DHOLE Singapore Management University
Executive Compensation And Regulation Imposed Governance: Evidence From The California Non-Profit Integrity Act (2004), Tharindra Ranasinghe, S Khumawala, S Mishra, S Dhole
Research Collection School of Accountancy (Open Access)
No abstract provided.
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