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Full-Text Articles in Business

Bringing Excitement To Empirical Business Ethics Research: Thoughts On The Future Of Business Ethics, Mayowa T. Babalola, Matthijs Bal, Charles H. Cho, Lucia Garcia-Lorenzo, Omrane Guedhami, Hao Liang, Greg Shailer, Suzanne Van Gils Oct 2022

Bringing Excitement To Empirical Business Ethics Research: Thoughts On The Future Of Business Ethics, Mayowa T. Babalola, Matthijs Bal, Charles H. Cho, Lucia Garcia-Lorenzo, Omrane Guedhami, Hao Liang, Greg Shailer, Suzanne Van Gils

Research Collection Lee Kong Chian School Of Business

To commemorate 40 years since the founding of the Journal of Business Ethics, the editors-in-chief of the journal have invited the editors to provide commentaries on the future of business ethics. This essay comprises a selection of commentaries aimed at creating dialog around the theme Bringing Excitement to Empirical Business Ethics Research (inspired by the title of the commentary by Babalola and van Gils). These editors, considering the diversity of empirical approaches in business ethics, envisage a future in which quantitative business ethics research is more bold and innovative, as well as reflexive about its techniques, and dialog between quantitative …


Uncovering The Value Of Blockchain Applications In The World Of Finance, Qiang Cheng Sep 2022

Uncovering The Value Of Blockchain Applications In The World Of Finance, Qiang Cheng

Research Collection School Of Accountancy

This article discusses the benefits of using blockchain in the context of asset-backed security (ABS) issuance: reducing information asymmetry between issuers and investors, reducing yield spread of ABS, disciplining credit rating agencies, increasing the quality of underlying assets, and reducing issuers’ risk exposure. Such benefits should apply to other blockchain applications in the world of finance.


Building Sustainability And Impact Into Accounting, Hajar Yagkoubi, Eelco Van Der Enden, Eszter Vitorino, Reynir Indahl, Tjeerd Krumpelman Jun 2022

Building Sustainability And Impact Into Accounting, Hajar Yagkoubi, Eelco Van Der Enden, Eszter Vitorino, Reynir Indahl, Tjeerd Krumpelman

Perspectives@SMU

Can it be done? The answer is yes but it depends on solid academic research, investor pressure, and good old lobbying


Escaping From The Dilemma Of Corporate Bribery, Singapore Management University May 2022

Escaping From The Dilemma Of Corporate Bribery, Singapore Management University

Perspectives@SMU

CUHK research finds firms located in regions with more corruption cases protect themselves by speeding the recognition of bad news and delaying the recognition of good news


Finance And Accounting Dual-Degree Proposal, Meghan Finley May 2022

Finance And Accounting Dual-Degree Proposal, Meghan Finley

Senior Honors Projects

No abstract provided.


Teaching Users About Real World Of Finance, Aurobindo Ghosh May 2022

Teaching Users About Real World Of Finance, Aurobindo Ghosh

Research Collection Lee Kong Chian School Of Business

In a commentary, SMU Assistant Professor of Finance (Education) and Director of Citi-Foundation SMU Financial Literacy Programme for Young Adults Aurobindo Ghosh shared his views on the metaverse and the opportunities to make money in the metaverse economy. While pointing out that lowering the cost of service and standardising service, as a virtual banking establishment, might increase customer experience for financial services, Asst Prof Ghosh cited a 2021 survey conducted by the Citi-Foundation SMU Financial Literacy Programme which found evidence that financial inclusion among young adults reduces impediments to banking like access to branches and documentation requirements.


A Case For Improved Financial Literacy Education In The United States, Nicholas Kinsella Apr 2022

A Case For Improved Financial Literacy Education In The United States, Nicholas Kinsella

Honors Scholar Theses

The purpose of this paper was to analyze what financial literacy is and explain in detail the shortfalls that the United States is currently facing in their financial literacy education. This paper will lay out the movement of states and colleges including more personal finance curriculum in their graduation requirements, why a financial literate population is important to topics such as managing student loan debt, retirement planning, professional development, and mental health among others. It will then conclude covering ways to improve current financial literacy education strategies with technology, experiential learning, and transparency.


When Experts Become Liabilities, Singapore Management University Apr 2022

When Experts Become Liabilities, Singapore Management University

Perspectives@SMU

Criticism can easily hit the confidence of experts and undermine the accuracy of their predictions, new research shows


Central Bank Digital Currencies: Inevitable?, Harald Uhlig Mar 2022

Central Bank Digital Currencies: Inevitable?, Harald Uhlig

Perspectives@SMU

Central banks are right to worry about CBDCs leading to runs on them. Is that better than letting the private sector influence monetary policy?


Law School News: National Housing Advocate Named To Lead Rwu's New Real Estate Initiatives 02/08/2022, Roger Williams University School Of Law Feb 2022

Law School News: National Housing Advocate Named To Lead Rwu's New Real Estate Initiatives 02/08/2022, Roger Williams University School Of Law

Life of the Law School (1993- )

No abstract provided.


How Do You Measure A Brand’S Value?, Samir Dixit Feb 2022

How Do You Measure A Brand’S Value?, Samir Dixit

Perspectives@SMU

There is an ISO standard, and a brand could be worth more than you initially thought


M&G Journal, Hayden Guenzler, Daniel Marques Jan 2022

M&G Journal, Hayden Guenzler, Daniel Marques

Business Undergraduate Work

Here at M&G, our purpose is to create a culture of collaboration and innovation across young students of life. Each issue is written by students for students. The vision is to see university students crave learning and build connections by celebrating other students' success, showcasing future career paths, and keeping students up to date on world news. https://www.mgjournal.com/


Spacs: Is It For Real Estate?, Melvyn Teo, Ronald Tan, Indran Thana, Yin Mei Lock Jan 2022

Spacs: Is It For Real Estate?, Melvyn Teo, Ronald Tan, Indran Thana, Yin Mei Lock

Perspectives@SMU

SPACs are gaining popularity but investors should do their homework


Consideration Sets As Resources For Business Model Generation, E. Shaunn Mattingly, Garrett A. Mcbrayer Jan 2022

Consideration Sets As Resources For Business Model Generation, E. Shaunn Mattingly, Garrett A. Mcbrayer

Management Faculty Publications and Presentations

Business models as outcomes for entrepreneurship are increasing in prevalence in pedagogy and practice. Instructors and entrepreneurs are focusing efforts on iterating potential ideas through a process of trial and error in hopes to produce working business models. However, such practices need to be better underpinned by theory so we can develop an understanding of how to identify more valuable opportunity ideas and how to progress them towards working business models with fewer trials and errors. This conceptual paper focuses on integrating extant conceptualisations of business models as interdependent activities with research on identifying opportunities as problem-solution pairings. While integrating …


The New Accounting For Operating Leases: Unintended Consequences In The Airline Industry, Renata Bandeira, Bridget M. Lyons, Carolyn Trabuco Jan 2022

The New Accounting For Operating Leases: Unintended Consequences In The Airline Industry, Renata Bandeira, Bridget M. Lyons, Carolyn Trabuco

WCBT Faculty Publications

By 2020, new accounting rules for operating leases were applicable to publicly traded companies reporting under either the US Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS). The accounting authorities under both standards noted that the new rules were developed to increase the transparency of lease transactions to provide more relevant and comparable information. We compare two Brazilian airlines reporting under IFRS, Azul and Gol, with an operationally similar US airline reporting under US GAAP, JetBlue, to determine whether the new standards improve the ability to understand, evaluate, and compare performance, managerial decision making and credit metrics. …


Valuation Challenges Arising From The New Leasing Standard Asc 842: A Teaching Note, Bridget M. Lyons Jan 2022

Valuation Challenges Arising From The New Leasing Standard Asc 842: A Teaching Note, Bridget M. Lyons

WCBT Faculty Publications

Accounting Standards Codification (ASC) Topic 842, the new accounting standard on leasing, aims to improve transparency related to leasing and to enable users of financial statements to more readily compare firms that lease with firms that borrow to buy assets. The standard is effective for 2020 and has had a significant impact on the balance sheets of many firms. This note provides an overview of the accounting changes and highlights key issues related to financial analysis and valuation with guidance on how to avoid common errors and accurately calculate and compare enterprise value, EBIT, EBITDA, valuation multiples and key valuation …