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Articles 1 - 21 of 21
Full-Text Articles in Business
A Measure Of International Managers' Mindset, Kamal Fatehi, Fariborz Ghadar
A Measure Of International Managers' Mindset, Kamal Fatehi, Fariborz Ghadar
Faculty and Research Publications
This paper aims to identifying managerial mindset by constructing a cognitive or integrative geocentrim index. Going international is either an extension of successful domestic business operations or a requirement for remaining competitive. It is imperative for firms to be a part of the international market. Therefore, firms should want to know how internationalized are their operations. To gain such knowledge requires measuring the degree of internationalization, which, in turn, is related to “managerial mindset”.
Drip - Data Rich, Information Poor: A Concise Synopsis Of Data Mining, Muhammad Obeidat, Max North, Lloyd Burgess, Sarah North
Drip - Data Rich, Information Poor: A Concise Synopsis Of Data Mining, Muhammad Obeidat, Max North, Lloyd Burgess, Sarah North
Faculty and Research Publications
As production of data is exponentially growing with a drastically lower cost, the importance of data mining required to extract and discover valuable information is becoming more paramount. To be functional in any business or industry, data must be capable of supporting sound decision-making and plausible prediction. The purpose of this paper is concisely but broadly to provide a synopsis of the technology and theory of data mining, providing an enhanced comprehension of the methods by which massive data can be transferred into meaningful information.
Eco-Friendly Or Eco-Frenzy? A Cost-Benefit Analysis Of Companies’ Environmental Decisions, Sandria S. Stephenson, Natalie Rodriquez
Eco-Friendly Or Eco-Frenzy? A Cost-Benefit Analysis Of Companies’ Environmental Decisions, Sandria S. Stephenson, Natalie Rodriquez
Faculty and Research Publications
The purpose of this paper is to evaluate and analyze the incremental costs of businesses becoming “green.” It answers the overarching question: are businesses becoming eco-friendly or eco-frenzy? For the purposes of this paper, eco-friendly is defined as companies that strive to be environmentally conscious. Conversely, companies that are eco-frenzy become environmentally conscious for the wrong reasons, such as gaining an environmental reputation. With the increase in popularity of corporate social responsibility (CSR) and the legal requirements related to environmental laws, more businesses have been incorporating the ideas of sustainability into their strategic positioning. At the start of the 21st …
Wink, Wink, Nudge Judge: Persuading U.S. Courts To Take Accountants Seriously In Federal Securities Cases, With Help From The U.K. Companies Act, Kurt S. Schulzke
Wink, Wink, Nudge Judge: Persuading U.S. Courts To Take Accountants Seriously In Federal Securities Cases, With Help From The U.K. Companies Act, Kurt S. Schulzke
Faculty and Research Publications
The 2008 collapse of Lehman Brothers reopened wounds many thought were healed by the Sarbanes-Oxley Act (SOX) in 2002. The Lehman litigation finally ended in late 2013 with audit firm Ernst & Young paying $99 million to investors who claimed the firm misled them with generally accepted accounting principles (GAAP). Other defendants, including banks, officers, and directors, paid out more than $500 million. The bright line standards of GAAP and SOX were obviously not enough to protect Lehman plaintiffs or defendants. Why not? The 2006 fraud trial of Enron CEO Jeffrey Skilling offers clues. When asked at trial whether U.S. …
Improving Career Development In Students By Developing Job Analysis Skills, Robin Cheramie
Improving Career Development In Students By Developing Job Analysis Skills, Robin Cheramie
Faculty and Research Publications
One of the main goals of business school education is to prepare graduates for employment after graduation. However, many managers complain about the lack of communication skills developed in many graduates seeking employment in the job market (Abraham & Karns, 2009). This paper describes the experiential exercise designed to help students complete the process of job analysis to be used for hiring or other Human Resource functions. Besides learning the process for describing jobs, students discover external resources that can help them develop more effective resumes and interview skills. Results from a student satisfaction survey of this exercise and pre-test/post-test …
The Role Of Mentoring On Outcome Based Sales Performance: A Qualitative Study From The Insurance Industry, Minna Rollins, Brian N. Rutherford, David Nickell
The Role Of Mentoring On Outcome Based Sales Performance: A Qualitative Study From The Insurance Industry, Minna Rollins, Brian N. Rutherford, David Nickell
Faculty and Research Publications
This study explores informal mentoring on outcome-based salesperson performance. Mentoring is believed to play an important role within corporations, yet little empirical evidence exists on its impact on salesperson performance. The authors interviewed salespeople of an international insurance company regarding mentoring and sales performance. Using a qualitative research approach, the authors explored a mentor's influence on the sales performance of the prot g . The findings suggest that mentoring contributes to salesperson performance in numerous ways. Specifically, mentoring salespeople early in their career can benefit all parties; prot g , mentor, and organization. In addition, mentees will often become mentors …
Information Security Governance For The Non-Security Business Executive, Michael Whitman, Herbert J. Mattord
Information Security Governance For The Non-Security Business Executive, Michael Whitman, Herbert J. Mattord
Faculty and Research Publications
Information security is a critical aspect of information systems usage in current organizations. Often relegated to the IT staff, it is in fact the responsibility of senior management to assure the secure use and operation of information assets. Most managers recognize that governance is the responsibility of executive management. The primary objective of governance can be achieved when the members of an organization know what to do, how it should be done, as well as who should do it. The focus on governance has expanded to include more aspects of the organizational hierarchy to include information systems and information security. …
Earnings Management Constraints: An Examination Of The Tradeoff Between Accruals-Based Earnings Management And Classification Shifting, John Abernathy, Brooke Beyer, Eric Rapley
Earnings Management Constraints: An Examination Of The Tradeoff Between Accruals-Based Earnings Management And Classification Shifting, John Abernathy, Brooke Beyer, Eric Rapley
Faculty and Research Publications
Prior literature has investigated three forms of earnings management: real earnings management (REM), accruals earnings management (AEM) and classification shifting. Managers make trade-off decisions among these methods based on the costs, constraints and timing of each strategy. This study investigates whether managers use classification shifting when their ability to use other forms of earnings management is constrained. We find that when REM is constrained by poor financial condition, high levels of institutional ownership and low industry market share, managers are more likely to use classification shifting. Further, we find that when AEM is constrained by low accounting system flexibility and …
The Advanced Course In Professional Selling, Terry W. Loe, Scott A. Inks
The Advanced Course In Professional Selling, Terry W. Loe, Scott A. Inks
Faculty and Research Publications
More universities are incorporating sales content into their curriculums, and although the introductory courses in professional sales have much common ground and guidance from numerous professional selling texts, instructors teaching the advanced selling course lack the guidance provided by common academic tools and materials. The resulting potential variance in content and pedagogy in advanced selling courses makes comparing programs or assessing the relative preparedness of students coming from different universities challenging for recruiters, faculty, and students. A review of the syllabi of the instructors currently teaching the advanced selling course reveals common themes, content, and pedagogy that are helpful to …
Keirestsu Centrality - Profits And Profit Stability: A Power Dependence Perspective, Lance Eilot Brouthers, Yan Gao, Stuart Napshin
Keirestsu Centrality - Profits And Profit Stability: A Power Dependence Perspective, Lance Eilot Brouthers, Yan Gao, Stuart Napshin
Faculty and Research Publications
Prior studies compare keiretsu member firm and independent firm performance. Here, we use historical and power dependence perspectives to theorize that the Japanese keiretsu system primarily benefits the most central firms. We test this by examining the performance of two types of keiretsu firms (central firms and other member firms) within two types of keiretsu (horizontal and vertical). We hypothesize and find that: (1) central vertical keiretsu firms are more profitable than central horizontal keiretsu firms; (2) central horizontal keiretsu firms have greater profit stability than central vertical keiretsu firms; (3) central vertical keiretsu firms are more profitable than non-central …
Common Beliefs And Reality About Partial Least Squares: Comments On Rönkkö And Evermann, Joe F. Hair, Jörg Henseler, Theo K. Dijkstra, Marko Sarstedt
Common Beliefs And Reality About Partial Least Squares: Comments On Rönkkö And Evermann, Joe F. Hair, Jörg Henseler, Theo K. Dijkstra, Marko Sarstedt
Faculty and Research Publications
No abstract provided.
Voluntary Audit Committee Characteristics, Incentives, And Aggressive Earnings Management: Evidence From New Zealand, V. D. Sharma, Chunli Kuang
Voluntary Audit Committee Characteristics, Incentives, And Aggressive Earnings Management: Evidence From New Zealand, V. D. Sharma, Chunli Kuang
Faculty and Research Publications
This study provides initial evidence on the association between voluntary audit committee characteristics, incentives and aggressive earnings management in New Zealand. Our results suggest audit committees comprising independent (non-executive) directors reduce (increase) the likelihood of aggressive earnings management. Financial expertise is associated with a lower likelihood of aggressive earnings management but only when the expertise is held by independent directors. Greater stock ownership by non-executive and executive directors serving on the audit committee increases the risk of aggressive earnings management. However, stock ownership by independent directors reduces this risk. Our results show that independent directors serving on other boards are …
How Do Business Students In The U.S. And In Cameroon Perceive Faculty Attributes? A Comparative Study, Donald L. Ariail, Muhammad A. Obeidat, Guy Laurent Fondjo
How Do Business Students In The U.S. And In Cameroon Perceive Faculty Attributes? A Comparative Study, Donald L. Ariail, Muhammad A. Obeidat, Guy Laurent Fondjo
Faculty and Research Publications
This study investigates student perceptions of ten selected attributes embedded in faculty behavior. These attributes are classified as primary and secondary attributes. The 4 primary attributes include effective communication (ability to communicate information effectively), ability to combine knowledge and application in real world cases and examples, high level of knowledge in presented materials, and substantial business experience in the area taught. The 6 secondary attributes include active association with the business community, active participation in academic organizations, active participation in business organizations, extensive publication of business research in scientific/scholarly journals, extensive publication of business articles in practitioner/trade oriented journals, and …
Private Equity Firms' Reputational Concerns And The Costs Of Debt Financing, Rongbing Huang, Jay R. Ritter, Donghang Zhang
Private Equity Firms' Reputational Concerns And The Costs Of Debt Financing, Rongbing Huang, Jay R. Ritter, Donghang Zhang
Faculty and Research Publications
A popular view is that private equity (PE) firms tend to expropriate other stakeholders of their portfolio companies. Bonds offered during 1992-2011 by companies after their initial public offerings (IPOs) do not reflect this view. We find that yield spreads on bonds offered by PE-backed companies are on average 70 basis points lower, holding other things constant. We also find that PE-backed companies have more conservative investment and dividend policies after bond offerings compared to non-PE-backed companies. These results suggest that PE firms’ reputational concerns dominate their wealth expropriation incentives and help their portfolio companies reduce the costs of debt.
Rethinking Fs-Isac: An It Security Information Sharing Network Model For The Financial Services Sector, Charles Zhechao Liu, Humayun Zafar, Yoris A. Au
Rethinking Fs-Isac: An It Security Information Sharing Network Model For The Financial Services Sector, Charles Zhechao Liu, Humayun Zafar, Yoris A. Au
Faculty and Research Publications
This study examines a critical incentive alignment issue facing FS-ISAC (the information sharing alliance in the financial services industry). Failure to encourage members to share their IT security-related information has seriously undermined the founding rationale of FS-ISAC. Our analysis shows that many information sharing alliances’ membership policies are plagued with the incentive misalignment issue and may result in a “free-riding” or “no information sharing” equilibrium. To address this issue, we propose a new information sharing membership policy that incorporates an insurance option and show that the proposed policy can align members’ incentives and lead to a socially optimal outcome. Moreover, …
Establishing, Growing, And Running A Sales Program: An Analysis Of Certified University Sales Centers, Lukas P. Forbes, Terry W. Loe, Robert M. Patterson, Robert C. Erffmeyer
Establishing, Growing, And Running A Sales Program: An Analysis Of Certified University Sales Centers, Lukas P. Forbes, Terry W. Loe, Robert M. Patterson, Robert C. Erffmeyer
Faculty and Research Publications
No abstract provided.
Environmental Initiatives And Earnings Management, B. Litt, D. S. Sharma, V. D. Sharma
Environmental Initiatives And Earnings Management, B. Litt, D. S. Sharma, V. D. Sharma
Faculty and Research Publications
Purpose – The purpose of this paper is to provide initial evidence on the association between environmental initiatives and earnings management. Prior literature documents firms participating in environmental initiatives to report relatively stronger financial performance. Moreover, firms with superior performance have been shown to engage in greater levels of earnings management. A natural question that arises is to what extent do firms with environmental initiatives engage in earnings management to report better financial performance? Design/methodology/approach – The study draws on two theoretical frameworks, external monitoring and internal corporate culture, to predict an inverse association between environmental initiatives and earnings management. …
Technology Licensing In A Differentiated Oligopoly, Aniruddha Bagchi, Arijit Mukherjee
Technology Licensing In A Differentiated Oligopoly, Aniruddha Bagchi, Arijit Mukherjee
Faculty and Research Publications
We show the effects of product differentiation and product market competition on technology licensing by an outside innovator. For a certain range of product differentiation, both the innovator and the society prefer royalty licensing compared to auction (or fixed-fee), irrespective of Cournot and Bertrand competitions, if the number of potential licensees is sufficiently large. Hence, for such a range of product differentiation, neither the innovator nor the antitrust authority requires information about the type of product market competition in choosing the type of the licensing contract.
A Comparative Review Of Information Technology Project Management In Private And Public Sector Organization, Muhammad Obeidat, Max North
A Comparative Review Of Information Technology Project Management In Private And Public Sector Organization, Muhammad Obeidat, Max North
Faculty and Research Publications
Both private and public sector organizations tend to recognize the prominence of information technology within project management techniques and practices. The primary objective of this paper is to present a comparative review of information technology within project management in private and public sectors. Moreover, this research provides an extensive review of related topics such as the evolution of information technology, factors contributing to project abandonment, and the tools and techniques of management that effect project success. In conclusion, the authors present a variety of practical and effective guidelines and recommend approaches for the successful deployment of information technology within project …
Back In Service, Satya Chakravorty
Back In Service, Satya Chakravorty
Faculty and Research Publications
The article features the Programmed Depot Maintenance (PDM) team at a military facility, Warner Robins Air Logistics Complex (WR-ALC) in central Georgia, which employed several quality concepts and methods in its repair and maintenance works for the C-130 Hercules transport aircraft as of January 2014. It claims that the aircraft is among the most widely used transport machine in the U.S. Air Force. The other topics include product quality, the lean concepts and the Six Sigma technique. I
Rethinking Fs-Isac: An It Security Information Sharing Model For The Financial Services Sector, Charles Liu, Humayun Zafar, Yoris A. Au
Rethinking Fs-Isac: An It Security Information Sharing Model For The Financial Services Sector, Charles Liu, Humayun Zafar, Yoris A. Au
Faculty and Research Publications
This study examines a critical incentive alignment issue facing FS-ISAC (the information sharing alliance in the financial services industry). Failure to encourage members to share their IT security-related information has seriously undermined the founding rationale of FS-ISAC. Our analysis shows that many information sharing alliances’ membership policies are plagued with the incentive misalignment issue and may result in a “free-riding” or “no information sharing” equilibrium. To address this issue, we propose a new information sharing membership policy that incorporates an insurance option and show that the proposed policy can align members’ incentives and lead to a socially optimal outcome. Moreover, …