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How Do Investor Relations Related Disclosures On Facebook Contribute To A Company’S Information Environment?, David Wang, Hsiao-Lun Lin, Ju-Chun Yen

Tawei (David) Wang, PhD

No abstract provided.

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The Impact Of Iso 27001 Certification On Firm Performance, Carol Hsu, David Wang, Ang Lu

Tawei (David) Wang, PhD

No abstract provided.

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10.1111_Caim.12182.Pdf, Frederik Beuk

Frederik Beuk

We investigate the effect of individuals’ regulatory focus on divergent thinking performance. We analysed 3576 ideas, generated by 341 English-speaking adults who participated in two separate divergent thinking tasks. A promotion focus results in higher levels of creative potential. Based on regulatory fit theory,we find that task engagement mediates the positive effect of a promotion focus on creative potential. Our findings are robust regardless whether fluency, flexibility or uniqueness is used as the creative potential measure. Our study further uncovers that regulatory focus does not only change the quantity of ideas, but also impacts the type of ideas generated. Promotion …

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Staggered Boards And Long-Term Firm Value, Revisited, K.J. Martijn Cremers, Lubomir P. Litov, Simone M. Sepe

Lubomir P. Litov

This paper revisits the staggered board debate focusing on the long-term association of firm value with

changes in board structure. We find no evidence that staggered board changes are negatively related to firm

value. However, we find a positive relation for firms engaged in innovation and where stakeholder

relationships matter more. This suggests that staggered boards promote value creation for some firms by

committing the firm to undertaking long-term projects and bonding it to the relationship-specific

investments of its stakeholders. Our results are robust to matching procedures and an exogenous change in

Massachusetts’ corporate law that mandated staggered boards.

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Shared Auditors In Mergers And Acquisitions, Dan Dhaliwal, Philip Lamoreaux, Lubomir P. Litov, Jordan Neyland

Lubomir P. Litov

We examine the impact of shared auditors, defined as audit firms that provide audit services to a target and its acquirer firm prior to an acquisition, on transaction outcomes. We find shared auditors are observed in nearly a quarter of all public acquisitions and targets are more likely to receive a bid from a firm that has the same auditor. Moreover, these shared auditor deals are associated with significantly lower deal premiums, lower target event returns, higher bidder event returns, and higher deal completion rates. These results are driven by bids in which targets and acquirers share the same practice …

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Paradoxical Truths In Heroic Leadership: Implications For Leadership Development And Effectiveness, Scott T. Allison, Jennifer L. Cecilione

Scott T. Allison

In this chapter, we discuss the basic elements of heroic leadership, showing how heroism and exemplary leadership are deeply intertwined. We then describe six paradoxical truths about heroic leadership that are often unrecognized and unappreciated. We believe that ignorance of these counterintuitive truths and paradoxes about heroic leadership can lead to misunderstandings about leaders, leadership, and leadership development. Most of these paradoxes are a central part of the hero’s journey as described by comparative mythologist Joseph Campbell (1949). We will discuss the genesis of these paradoxical truths, and we will suggest ways that an awareness of these principles can engender …

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Warehouse Receipts In United States Law – Summary For The Pacific-Rim, Drew L. Kershen

Drew L. Kershen

The Second Pacific-Rim Colloquium (January 2015) had its focus on the business structure for warehouses and warehouse receipts and discussions about creating an Electronic Warehouse Receipts (EWR) system, particularly on an “open” or a “closed” system. The Colloquium identified two legal concepts – “negotiable” and “duly negotiated” – as the ultimate goals for a functioning EWR system. However, foundations for an EWR system must be in place before legal concepts can become functionally meaningful.

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Mapping The Patent Landscape Of Synthetic Biology For Fine Chemical Production Pathways, Pablo Carbonell, Abdullah Gok, Philip Shapira, Jean-Loup Faulon

Philip Shapira

A goal of synthetic biology bio-foundries is to innovate through an iterative design/build/test/learn pipeline. In assessing the value of new chemical production routes, the intellectual property (IP) novelty of the pathway is important. Exploratory studies can be carried using knowledge of the patent/IP landscape for synthetic biology and metabolic engineering. In this paper, we perform an assessment of pathways as potential targets for chemical production across the full catalogue of reachable chemicals in the extended metabolic space of chassis organisms, as computed by the retrosynthesis-based algorithm RetroPath. Our database for reactions processed by sequences in heterologous pathways was screened against …

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Going Short-Term Or Long-Term? Ceo Stock Options And Temporal Orientation In The Presence Of Slack, Geoffrey P. Martin Dr, Robert M. Wiseman Dr, Luis R. Gomez-Mejia Dr

Geoffrey P Martin

We draw on behavioral agency theory to explain how decision heuristics associated with CEO stock options interact with firm slack to shape the CEO’s preference for short or long-term strategies (temporal orientation). Our findings suggest CEO current option wealth substitutes for the influence of slack resources in encouraging a long-term orientation, while prospective option wealth enhances the positive effect of slack on temporal orientation. Our theory offers explanations for non-findings in previous analysis of the relationship between CEO equity based pay and temporal orientation and provides the insights that CEO incentives created by stock options: (1) enhance the effect of …

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Momentum In Social Media And Offline Sales After Automobile Recalls, Yen-Yao Wang, David Wang, Roger Calantone

Tawei (David) Wang, PhD

No abstract provided.

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Giving Voice To Values: A New Approach In Accounting Ethics Education, Steven Mintz

Steven Mintz

“Giving Voice to Values” is a pedagogical method that shifts the focus away from traditional philosophical reasoning to an approach to ethics education that emphasizes developing the capacity to express one’s opinions in a way that positively influences others. GVV focuses not on the normative questions of 'what is the right thing to do?’ but on the behavioral question 'how do we get the right thing done?'The motivation for using GVV is heeding calls to focus on improving actual ethical behavior rather than just ethical decision-making. The purpose of this paper is to explain the components of an Integrated Decision-Making …

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Evolution Of Accounting Ethics Education, Steven Mintz

Steven Mintz

Accounting ethics education has evolved from focusing on the ethical reasoning methods to voicing values. This paper addresses some of those changes and what it means for accounting educators.

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The Interrelationships Between Reit Capital Structure And Investment, Jamie Alcock, Eva Steiner

Eva Steiner

We explore the interdependence of investment and financing choices in US listed Real Estate Investment Trusts (REITs) in the period 1973-2011. We find that the investment and financing choices of REITs are interdependent, but they are not made simultaneously. Our results suggest that investment determines leverage, but leverage has no apparent effect on investment decisions. Conversely, the debt-overhang conflict between shareholders and debt holders that theoretically drives the reverse influence of leverage on the optimal investment policy does not appear to filter through to the actual investment choices of REITs. Rather, we find that REIT managers utilize the maturity dimension …

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Some Conceptual Tensions In Financial Reporting, Yuri Biondi, Karim Jamal, James Ohlson, Stephen Penman, Eiko Tsujiyama, Shyam Sunder

Shyam Sunder

We examine four key conceptual tensions that are at the heart of many financial reporting dilemmas: stocks versus flows, ex ante versus ex post, conventions versus economic substance, and top-down design versus bottom-up evolution as sources of accounting practice. Associated with each of these conceptual dimensions is an accounting duality; in some cases, one side (e.g., stocks) is easier to measure in a reliable manner, while the other side (e.g., flows) is easier to measure in other instances. We suggest that financial reporting would benefit from a willingness to pay attention to, and find compromise between, both sides of these …

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The Global Emergence Of Chinese Multinationals: A Resource-Based View Of Ownership And Performance, Xiaoming He, Subrata Chakrabarty, Lorraine Eden

Subrata Chakrabarty

We apply insights from the resource-based view to better understand the emergence of Chinese multinational companies (MNCs) and to investigate the determinants of their performance. We argue that state ownership and foreign-corporate ownership have played a role in providing Chinese MNCs with access to key resources to improve their performance. Moreover, given the dominant role of government policies in China, Chinese MNCs are more profitable when their ownership structures align more closely with attributes favored by government policies. Our findings provide strong support to our arguments. This study provides new insights into how ownership structure leads to heterogeneity in MNC …

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Mobile Devices: The Case For Cyber Security Hardened Systems, Maurice Dawson, Jorja Wright, Marwan Omar

Maurice Dawson

Mobile devices are becoming a method to provide an efficient and convenient way to access, find and share information; however, the availability of this information has caused an increase in cyber attacks. Currently, cyber threats range from Trojans and viruses to botnets and toolkits. Presently, 96% of mobile devices do not have pre-installed security software while approximately 65% of the vulnerabilities are found within the application layer. This lack in security and policy driven systems is an opportunity for malicious cyber attackers to hack into the various popular devices. Traditional security software found in desktop computing platforms, such as firewalls, …

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Nurturing Social Entrepreneurship And Building Social Entrepreneurial Self-Efficacy: Focusing On Primary And Secondary Schooling To Develop Future Social Entrepreneurs, Nareatha Studdard, Maurice Dawson, Sharon Burton, Naporshia Jackson, Brian Leonard, Williams Quisenberry, Emad Bellevue

Maurice Dawson

For the development of social entrepreneurs it is imperative that educators embrace the concepts and process of social entrepreneurship (Dees, 1998). Exploration of these concepts in education could prove beneficial to the community (Haugh, 2005). This chapter focuses on the positives of introducing social entrepreneurship education at the primary and secondary levels of education. Specifically, its central focus deals with building children's entrepreneurial self-efficacy at a young age. Several benefits, of increasing self-efficacy at a young age, are outlined. Benefits, such as entrepreneurship training, not only training students, but it helps to prepare them for the new knowledge-based economy. Further, …

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The Digital Dionysus: Nietzsche & The Network-Centric Condition

Dan Mellamphy

No abstract provided.

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‘Going Out’ Or Staying In? The Expansion Of Chinese Ngos In Africa, Jennifer Yj Hsu, Timothy Hildebrandt, Reza Hasmath

Reza Hasmath

This article examines the overseas behaviour of Chinese non-governmental organisations (NGOs) in two African nations, Ethiopia an Malawi, with varying political regime types. Our inding suggest that, irrespective of regime type, Chinese NGOs have yet to make a substantial impact in either nation. We argue that, espite the strength o the Chinese state an high level of international development assistance given, domestic politics and regulatory frameworks in host nations still matter a great deal. Our study suggests that the Chinese model of international development will continue to be one in which temporary one-off projects are favoured; and, insofar as social …

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Virtual Liquid Networks And Other Guiding Principles For Optimizing Future Student-Edited Law Review Platforms, Donald J. Kochan

Donald J. Kochan

This short essay was written for the Touro Law Review’s Associate Dean’s Symposium on “Student-Edited Law Reviews: Future Publication Platforms.” It maintains that the Associate Dean for Research has a responsibility to shape and develop the scholarly culture and intellectual life of the law school. Part of that charge should be to aid the student-edited law reviews in their contribution to that enterprise and to help those reviews evolve. In addition to their pedagogical value for the students (developing editing, reasoning, research, and writing skills), these reviews play a part in sending signals to the outside world of the scholarly …

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Full-Text Articles in Business

How Do Investor Relations Related Disclosures On Facebook Contribute To A Company’S Information Environment?, David Wang, Hsiao-Lun Lin, Ju-Chun Yen

Tawei (David) Wang, PhD

The Impact Of Iso 27001 Certification On Firm Performance, Carol Hsu, David Wang, Ang Lu

Tawei (David) Wang, PhD

10.1111_Caim.12182.Pdf, Frederik Beuk

Frederik Beuk

Staggered Boards And Long-Term Firm Value, Revisited, K.J. Martijn Cremers, Lubomir P. Litov, Simone M. Sepe

Lubomir P. Litov

Shared Auditors In Mergers And Acquisitions, Dan Dhaliwal, Philip Lamoreaux, Lubomir P. Litov, Jordan Neyland

Lubomir P. Litov

Paradoxical Truths In Heroic Leadership: Implications For Leadership Development And Effectiveness, Scott T. Allison, Jennifer L. Cecilione

Scott T. Allison

Warehouse Receipts In United States Law – Summary For The Pacific-Rim, Drew L. Kershen

Drew L. Kershen

Mapping The Patent Landscape Of Synthetic Biology For Fine Chemical Production Pathways, Pablo Carbonell, Abdullah Gok, Philip Shapira, Jean-Loup Faulon

Philip Shapira

Going Short-Term Or Long-Term? Ceo Stock Options And Temporal Orientation In The Presence Of Slack, Geoffrey P. Martin Dr, Robert M. Wiseman Dr, Luis R. Gomez-Mejia Dr

Geoffrey P Martin

Momentum In Social Media And Offline Sales After Automobile Recalls, Yen-Yao Wang, David Wang, Roger Calantone

Tawei (David) Wang, PhD

Giving Voice To Values: A New Approach In Accounting Ethics Education, Steven Mintz

Steven Mintz

Evolution Of Accounting Ethics Education, Steven Mintz

Steven Mintz

The Interrelationships Between Reit Capital Structure And Investment, Jamie Alcock, Eva Steiner

Eva Steiner

Some Conceptual Tensions In Financial Reporting, Yuri Biondi, Karim Jamal, James Ohlson, Stephen Penman, Eiko Tsujiyama, Shyam Sunder

Shyam Sunder

The Global Emergence Of Chinese Multinationals: A Resource-Based View Of Ownership And Performance, Xiaoming He, Subrata Chakrabarty, Lorraine Eden

Subrata Chakrabarty

Mobile Devices: The Case For Cyber Security Hardened Systems, Maurice Dawson, Jorja Wright, Marwan Omar

Maurice Dawson

Nurturing Social Entrepreneurship And Building Social Entrepreneurial Self-Efficacy: Focusing On Primary And Secondary Schooling To Develop Future Social Entrepreneurs, Nareatha Studdard, Maurice Dawson, Sharon Burton, Naporshia Jackson, Brian Leonard, Williams Quisenberry, Emad Bellevue

Maurice Dawson

The Digital Dionysus: Nietzsche & The Network-Centric Condition

Dan Mellamphy

‘Going Out’ Or Staying In? The Expansion Of Chinese Ngos In Africa, Jennifer Yj Hsu, Timothy Hildebrandt, Reza Hasmath

Reza Hasmath

Virtual Liquid Networks And Other Guiding Principles For Optimizing Future Student-Edited Law Review Platforms, Donald J. Kochan

Donald J. Kochan