Business Commons^™

Top Management Team Heterogeneity And Sme Export Performance: Investigating The Role Of Environmental Uncertainty, Franz T. Lohrke, Geralyn Mcclure Franklin, Vinay Kothari

Faculty Publications

Research has generally found that firms competing in high uncertainty environments gain advantages from having diverse (heterogeneous) management teams (TMTs). Employing a national survey of 70 small- and medium-sized enterprises (SMEs), the present study examined whether TM T heterogeneity in functional background, international work experience, and foreign language proficiency had a stronger relationship with export performance for firms competing in high than those competing in low uncertainty environments. Results were generally weak when market and industry factors contributing to uncertainty were examined separately; however, additional analysis showed that the hypothesized relationship did exist when uncertainty was measured employing both factors …

An Analysis Of The Readability Of The Md&As Of Small, Medium, & Large Revenue Generating Cities, Shannon Lutz, Treba Marsh, Lucille Montondon

Faculty Publications

Studies assessing the annual reports of publicly held corporations have shown mixed results in regard to the readability levels of those reports. Recently, the Governmental Accounting Standards Board adopted GASB 33, 34, and 35 in which specific guidelines are outlined for the reporting of governmental entities. Are the Comprehensive Annual Financial Reports (annual reports) of the governmental entities understandable to the average user?

This study argues that the Managements Discussion and Analysis, the summary portion of the governmental annual report, is not understandable to the average reader. The sample was equally divided among small, medium, and large revenue-generating cities that …