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Business Law, Public Responsibility, and Ethics Commons

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Family Control, Socioemotional Wealth And Earnings Management In Publicly Traded Firms, Geoffrey P. Martin Dr, Joanna Campbell Dr, Luis R. Gomez-Mejia Prof 2015 Melbourne Business School

Family Control, Socioemotional Wealth And Earnings Management In Publicly Traded Firms, Geoffrey P. Martin Dr, Joanna Campbell Dr, Luis R. Gomez-Mejia Prof

Geoffrey P Martin

We examine the unique nature of agency problems within publicly traded family firms by investigating the earnings management decision of dominant family owners relative to non-family. To do so, we draw upon literature demonstrating that family owners are loss averse with respect to the family’s socioemotional wealth (SEW), or the affective endowment derived from firm ownership and control. Our theory and findings suggest that potential reputational consequences of earnings management lead family principals to engage in less of this practice relative to non-family firms, and that founder family firms are less likely than non-founder family firms to use earnings ...


Sustainability Reporting Practices Of Group Iii U.S. Air Carriers, Lukas Rudari, Mary E. Johnson 2015 Purdue University

Sustainability Reporting Practices Of Group Iii U.S. Air Carriers, Lukas Rudari, Mary E. Johnson

International Journal of Aviation, Aeronautics, and Aerospace

Once a side note, sustainability reporting has become an important issue for companies and airlines globally and in the U.S. This exploratory study examined the sustainability reporting practices of U.S. passenger and cargo air carriers with total revenues exceeding $1 billion classified as Group III air carriers by the U.S Department of Transportation. The results showed that 53% of Group III air carriers published sustainability reports. Out of these 53%, all except one referenced the Global Reporting framework in their sustainability reports. Forty percent or 6 out of 15 carriers participated in at least one Carbon Disclosure ...


Tax Inertia: A General Framework With Specific Application To Business Tax Reform, Chris William Sanchirico 2015 University of Pennsylvania Law School & Wharton School

Tax Inertia: A General Framework With Specific Application To Business Tax Reform, Chris William Sanchirico

Faculty Scholarship

A surprising degree of bipartisan consensus has lately formed in the United States around two propositions of business tax reform: that something should be done about the “lockout” of US multinationals’ foreign earnings; and that the corporate income tax rate should be reduced. This paper questions whether these two propositions are really consistent. In the process of attempting to provide an answer, it develops a framework for relating and measuring various forms of “tax inertia”: tax-based disincentives to alter investments. Applying this framework, the paper concludes that the current agreement on business tax reform is substantially in disagreement with itself.


Interviewing: The Family Business Dilemma, Jude A. Guerra 2015 University of Dayton

Interviewing: The Family Business Dilemma, Jude A. Guerra

Walk the Talk Case Writing Competition

In this fictional case, Trent is a college graduate with a mechanical engineering degree. Trent recently interviewed and was hired by IOC (Industrial Oven Corp.).

When Trent interviewed, IOC asked him about some of his past job experiences. As indicated on his resume, Trent used to work for a small company called INDUSTRIAL-PRO, which manufactures a different kind of ovens and furnaces. Intrigued, the HR Manager asked him to elaborate on his experience. Trent did, but he didn't reveal that it was his family's business, and he would have the option to take it over someday.

When he ...


Investors Dilemma, Adam R. Marasco 2015 University of Dayton

Investors Dilemma, Adam R. Marasco

Walk the Talk Case Writing Competition

The case shows an ethical dilemma with Angel investor Arthur Vandelay. His Angel fund has the choice to invest in two different businesses. One was started by a Stanford MBA who may have obtained the idea for the business unethically. The other is run by a hardworking man from Pittsburgh who needs this money to keep his business alive and provide for his family. The Stanford MBA clearly has the better business and Vandelay is the deciding vote. He faces a dilemma on whether to invest with his head or go with his heart.


Leadership And Crisis Management In Modern Organizations, Chris D. Bellamy 2015 Liberty University

Leadership And Crisis Management In Modern Organizations, Chris D. Bellamy

Chris D. Bellamy

Leadership in modern organizations is complex. This research identifies how leaders in modern organizations can effectively deliver results through crisis management, while maintaining organizational culture. The author addresses leadership through organizational culture, the actions leaders must take, corporate policies and practices. In addition, this research directly contributes to leading organizations through crisis management and maintaining organizational culture today.


Navigating The Life Cycle Of Trust In Developing Economies: One-Size Solutions Do Not Fit All, laura hartman, julie gedro, courtney masterson 2015 DePaul University

Navigating The Life Cycle Of Trust In Developing Economies: One-Size Solutions Do Not Fit All, Laura Hartman, Julie Gedro, Courtney Masterson

Laura Hartman

Trust is critical to the development and maintenance of collaborative and cohesive relationships in societies, broadly, and in organizations, specifically. At the same time, trust is highly dependent on the social context in which it occurs. Unfortunately, existing research involving trust remains somewhat limited to a particular set of developed economies, providing a window to explore a culture's stage of economic development as a key contextual determinant of trust within organizations. In this article, we review the state of the scholarship on trust and identify those qualities of trust that are common in organizations at similar stages of economic ...


Funding Terror: An Analysis Of Financing Methods For Terror Groups Based In The Middle East, John Robert Flores Jr. 2015 Liberty University

Funding Terror: An Analysis Of Financing Methods For Terror Groups Based In The Middle East, John Robert Flores Jr.

Other Undergraduate Scholarship

Terrorism in the Middle East has plagued the United States for over a decade and groups, like ISIS, show that terrorism can be well organized and financed. From a homemade bomb to a small army, each act of terrorism requires funding to turn hateful speech into an action. In the Middle East, funding for terrorism falls into three major categories: criminal, legal, and charity from like-minded individuals. Despite public disdain for global terror there are still some individuals, both foreign and domestic, who seek to fund terrorist attacks. Finding the sources of this funding is essential in order to stem ...


An Information Privacy Examination Of The Practices Of Pharmaceutical Companies Regarding Use Of Information Collected Through Their Websites, Shonda Dellena Brown 2015 Nova Southeastern University

An Information Privacy Examination Of The Practices Of Pharmaceutical Companies Regarding Use Of Information Collected Through Their Websites, Shonda Dellena Brown

GSCIS ETDs

Consumers have begun to take a more proactive approach to their healthcare by accessing pharmaceutical companies Websites to obtain health and drug information, support groups, rebates, coupons, as well as free drug trials. In exchange for these benefits, companies require consumers to voluntarily disclose information. However, research has shown that consumers continue to be concerned about how their information is managed, used, and distributed by companies, especially if accessed via the Web. To date, there has been limited empirical research to examine the actual online practices of companies when it comes to privacy, especially those of pharmaceutical companies. Using Delphi ...


How Company Scandals Affect Other Firm’S Risk Perceptions, Sunmi Hirata, Martin Grace, Manuela Rincon 2015 Georgia State University

How Company Scandals Affect Other Firm’S Risk Perceptions, Sunmi Hirata, Martin Grace, Manuela Rincon

Georgia State Undergraduate Research Conference

No abstract provided.


Canadian Mortgage Law And Prepayment Penalties, Peter Spiro 2015 University of Toronto

Canadian Mortgage Law And Prepayment Penalties, Peter Spiro

Western Journal of Legal Studies

This article illustrates the imbalance of power between the mortgagor and mortgagee, which is particularly apparent for individual mortgagors. Prepayment and due on sale provisions are standard mortgage terms that contribute to this imbalance. Although these clauses purport to operate separately, in reality, both are frequently triggered by the sale of a property; the law of contract suggests that these provisions should not be enforceable. Relevant legislation is lacking in this area and should be reformed to provide more effective consumer protection while acknowledging that banks operate with the goal of maximizing business. A reasonable compromise would involve basing the ...


Subordinates' Perspective On Ethical Leadership And Managerial Effectiveness, P.A -. Obicci 2015 POA-KITTIM CONSULTANTS

Subordinates' Perspective On Ethical Leadership And Managerial Effectiveness, P.A -. Obicci

Peter Adoko Obicci

The aim of this study is to examine the dimensions of ethical leadership and managerial effectiveness for quality performance in public sector organization. The data were obtained from the interview of 42 subordinate employees using critical intensive technique. Results reveal that ethical leadership and managerial effectiveness are very important for quality performance of an organization. The study contributes to turning ethical leadership and managerial effectiveness processes into management realities for the promotion of organizational success.


University Of The Future Colombia-Purdue Workshop Report, Suresh V. Garimella, David B. Janes, Liliana Gómez Díaz 2015 Purdue University

University Of The Future Colombia-Purdue Workshop Report, Suresh V. Garimella, David B. Janes, Liliana Gómez Díaz

GPRI Digital Library

The University of the Future Workshop, a joint Colombia-Purdue event, was held at Purdue University in West Lafayette, Indiana, October 28-29, 2014. Participants included rectors and board members from six top universities in Colombia, along with executive directors of NGOs, government representatives from the U.S. and Colombia, and Purdue faculty and administrators. The workshop was focused on a dialog among participants on key programs and focuses that will allow universities to be responsive to the 21st century needs of the Americas.

This report is a summary of the workshop and is based on the contributions of all the participants ...


A Concept Paper On Networks Of Excellence For Research And Education, Suresh V. Garimella, David B. Janes, Anne Slaughter Andrew 2015 Purdue University

A Concept Paper On Networks Of Excellence For Research And Education, Suresh V. Garimella, David B. Janes, Anne Slaughter Andrew

GPRI Digital Library

Research and education ecosystems, foundational components of knowledge-based economies, are relatively underdeveloped in Latin America. The entire ecosystem of a research university — including resources, corporate partnerships, and research — must capitalize on a symbiosis between the research, education and commercialization missions. A university cannot transform unilaterally nor can universities sustain the required transformation without government and industry participation. Initiatives to accelerate the development of research university ecosystems are critical for the realization of knowledge-based economies and resilient civil societies.

To accelerate the development of research and education ecosystems across the Americas, the authors propose to establish “Networks of Excellence” in key ...


Informe Sobre El Taller Universidad Del Futuro Colombia-Purdue, Suresh V. Garimella, David B. Janes, Liliana Gómez Díaz 2015 Universidad de Purdue

Informe Sobre El Taller Universidad Del Futuro Colombia-Purdue, Suresh V. Garimella, David B. Janes, Liliana Gómez Díaz

GPRI Digital Library

El Taller Universidad del Futuro, un evento conjunto de Colombia y Purdue, se llevó a cabo en la Universidad de Purdue en West Lafayette, Indiana, el 28 y 29 de octubre de 2014. Entre sus participantes hubo rectores y consejeros de seis importantes universidades de Colombia, junto con directores ejecutivos de ONG, funcionarios públicos de Estados Unidos y Colombia, y profesores y administradores de Purdue. El taller se centró en el diálogo entre los participantes sobre los programas y áreas de investigación clave que permitirán que las universidades den respuesta a las necesidades del siglo XXI en toda América.

Este ...


Orphan Drug Development: Incentives Under The Orphan Drug Act, Sara H D Smith 2015 Trinity College

Orphan Drug Development: Incentives Under The Orphan Drug Act, Sara H D Smith

Senior Theses and Projects

After describing the intellectual property and regulatory environment for orphan drugs in the United States, this thesis compares the investment decisions in the orphan drug market with the larger pharmaceutical industry. A series of case studies trace the development paths of different orphan products using information collected through the Food and Drug Administration (FDA) Approved Drug Product and Orphan Drug Product Designation Databases. In addition to this analysis, difference-in-differences estimates calculated using annual revenues compare the relative success of different orphan products under the current incentive system. This study finds that partial orphan drugs are associated with larger revenue growth ...


Documento Conceptual Sobre Redes De Excelencia Para La Investigación Y La Educación, Suresh V. Garimella, David B. Janes, Anne Slaughter Andrew 2015 Universidad de Purdue

Documento Conceptual Sobre Redes De Excelencia Para La Investigación Y La Educación, Suresh V. Garimella, David B. Janes, Anne Slaughter Andrew

GPRI Digital Library

“Redes de Excelencia” focalizadas permitirán que las instituciones en América Latina desarrollen ecosistemas de investigación y educación de un modo mucho más rápido que si siguieran procesos "orgánicos" o locales. Una vez implementados, estos ecosistemas no solo permitirán profundas transformaciones que lleven a economías basadas en el conocimiento, sino que también desempeñarán roles claves en las redes necesarias para los sistemas de innovación regionales.

Para acelerar el desarrollo de ecosistemas de investigación y educación en toda América, los autores proponen establecer “Redes de Excelencia” en las áreas claves. Cada Red de Excelencia será multiinstitucional, multisectorial (universidad, empresa, gobierno, ONG) y ...


Entrepreneurship As A Sign Of Common Grace, Bruce D. Baker 2015 Seattle Pacific University

Entrepreneurship As A Sign Of Common Grace, Bruce D. Baker

SPU Works

Entrepreneurship benefits society in many ways. It delivers obvious and tangible economic blessings. The spiritual blessings of entrepreneurship are harder to see, and yet these are essential in order to arrive at a more complete understanding of the role entrepreneurship plays within a virtuous society. This paper considers common grace as a helpful lens through which to view the spiritual reality of entrepreneurship and to discern the intangible contributions it provides to economic shalom. Viewed from the perspective of common grace, we can see that entrepreneurship bears witness to the beauty, creativity, power and the responsibility bestowed upon God’s ...


Ethical Implications Of The Affordable Care Act On Employment, Stephanie Anne Brown 2015 Southern Adventist University

Ethical Implications Of The Affordable Care Act On Employment, Stephanie Anne Brown

Senior Research Projects

The Affordable Care Act (ACA) has affected the decisions of many companies across America. Accountants in these companies are constantly concerned with lowering costs in order to increase profits. Firing full-time employees and hiring part-time replacements could help cut down on costs, but management's decisions not only impact the company, but the lives of their employees, their employee's families and the country's economic health. As a Christian accountant, one needs to realize the ethical impact of ACA to make informed decisions. This paper explores whether or not it is ethical for Christians to recommend that a company ...


The Federal Common Law Of Successor Liability And The Foreign Corrupt Practices Act, Taylor J. Phillips 2015 College of William & Mary Law School

The Federal Common Law Of Successor Liability And The Foreign Corrupt Practices Act, Taylor J. Phillips

William & Mary Business Law Review

In recent years, the Department of Justice (DOJ) and the Securities and Exchange Commission (SEC) have vigorously enforced the Foreign Corrupt Practices Act (FCPA). The FCPA prohibits bribery of foreign government officials, and the statute provides for significant civil and criminal sanctions. Settling and remediating violations can cost corporate defendants millions, with several corporate enforcement actions exceeding $100 million in sanctions. Moreover, enforcement actions related to the FCPA often are not brought until many years after the alleged violations.

Because the massive potential liabilities associated with an FCPA violation may not manifest themselves until years after the violation occurred, prospective ...


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