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Articles 61 - 90 of 228
Full-Text Articles in Business Law, Public Responsibility, and Ethics
Zombie Board: Board Tenure And Firm Performance, Sterling Huang, Gilles Hilary
Zombie Board: Board Tenure And Firm Performance, Sterling Huang, Gilles Hilary
Research Collection School Of Accountancy
We show that board tenure exhibits an inverted U-shaped relation with firm value and accounting performance. The quality of corporate decisions, such as M&A, financial reporting quality, and CEO compensation, also has a quadratic relation with board tenure. Our results are consistent with the interpretation that directors’ on-the-job learning improves firm value up to a threshold, at which point entrenchment dominates and firm performance suffers. To address endogeneity concerns, we use a sample of firms in which an outside director suffered a sudden death, and find that sudden deaths that move board tenure away from (toward) the empirically observed optimum …
Donor Stewardship And Repeat Giving, Faith Hoelscher
Donor Stewardship And Repeat Giving, Faith Hoelscher
Doctoral Dissertations and Projects
This quantitative correlational study evaluated the strength and direction of relationships between the dependent variables: major giving since September 1, 2009 and average elapsed time between major gifts in relation to the independent variables: number of stewardship activities, stewardship activities occurring within one-month of a major gift, and duration of major giving relationship. Using a multiple regression, a relationship was found between the independent and dependent variables. These results were then affirmed by Pearson r evaluations in an effort to reinforce the importance and significance of the independent variables in spite of the multicollinearity shown for the subset of stewardship …
Does Trust Prevent Undeclared Work? An Evaluation Of The Social Actor Approach, Colin C. Williams
Does Trust Prevent Undeclared Work? An Evaluation Of The Social Actor Approach, Colin C. Williams
Colin C Williams
Reading Between The Lines: Not All Csr Is Good Csr, David K. Ding, Christo Ferreira, Udomsak Wongchoti
Reading Between The Lines: Not All Csr Is Good Csr, David K. Ding, Christo Ferreira, Udomsak Wongchoti
Research Collection Lee Kong Chian School Of Business
Purpose: This paper aims to investigate whether corporate social responsibility (CSR), as evidenced in annual financial reports, is associated with a firm’s financial performance in New Zealand. Design/methodology/approach: A word count approach of several key CSR indicators found in the audited financial reports of NZX50 constituent firms is used. Several variables are constructed that measure the presence of CSR within the annual report such as sustainability, responsibility, social, environment, diversity, employee and community, and eight other variables within the annual report that measure the penetration of stakeholder engagement. Control variables and alternative measures of CSR are also included. Descriptive statistics …
Tara Scott Et Al., Order On Certain Pending Motions, Elizabeth E. Long
Tara Scott Et Al., Order On Certain Pending Motions, Elizabeth E. Long
Georgia Business Court Opinions
No abstract provided.
William Butler Et Al., Order Staying The Case, Melvin K. Westmoreland
William Butler Et Al., Order Staying The Case, Melvin K. Westmoreland
Georgia Business Court Opinions
No abstract provided.
Omar Abdel-Aleem Et Al., Order On Pending Motions, Melvin K. Westmoreland
Omar Abdel-Aleem Et Al., Order On Pending Motions, Melvin K. Westmoreland
Georgia Business Court Opinions
No abstract provided.
Tara Scott Et Al., Order Regrading Timeliness Of Plaintiffs Bailey M. Carter And Mary Wilson Carter's Claims, Elizabeth E. Long
Tara Scott Et Al., Order Regrading Timeliness Of Plaintiffs Bailey M. Carter And Mary Wilson Carter's Claims, Elizabeth E. Long
Georgia Business Court Opinions
No abstract provided.
Robert D. Scarborough, Jr. Et Al., Order Denying Defendants’ Motion To Compel, Elizabeth E. Long
Robert D. Scarborough, Jr. Et Al., Order Denying Defendants’ Motion To Compel, Elizabeth E. Long
Georgia Business Court Opinions
No abstract provided.
Consumer Welfare And Price Discrimination: A Fine Line, Marie Wallmark, Eyal Greenberg, Dan Engels
Consumer Welfare And Price Discrimination: A Fine Line, Marie Wallmark, Eyal Greenberg, Dan Engels
SMU Data Science Review
Traditionally, it was not feasible for businesses to determine the maximum price the buyer was willing to pay, but with the availability of big data and the deployment of sophisticated algorithms, with a great degree of precision businesses can ascertain the maximum willingness price. Some forms of price discrimination are prohibited under the Robinson-Patman Act of Antitrust (1890), provided demographic characteristics such as race and gender are the determining factors. The problem with this interpretation is that sellers are not transparent about what factors are taken into consideration when determining price. Current laws are either limited in their interpretation or …
Methodology And Applications Of Christian Leadership Ethics, Elmar Nass, Ellen Kreuer
Methodology And Applications Of Christian Leadership Ethics, Elmar Nass, Ellen Kreuer
The Journal of Values-Based Leadership
A fundamental methodology for Christian leadership ethics will be proposed, which has long been pending in the discourse on ethical leadership. It is necessary to first clarify what characterizes leadership ethics, and secondly, what Christian leadership ethics imply and how this methodology should be classified with regard to alternative paradigms. Thirdly, the practical impact for selected areas of application will be pointed out. It will be demonstrated that leadership ethics in general is based on a transparent basis of values and apply to specific scopes. It defines the relationship between economic efficiency and human utility in a narrower sense as …
Robert D. Scarborough Jr. Et Al., Order On Plaintiffs' Motion To Disqualify Banker Donelson, Llp As Counsel For The Defendants, Elizabeth E. Long
Robert D. Scarborough Jr. Et Al., Order On Plaintiffs' Motion To Disqualify Banker Donelson, Llp As Counsel For The Defendants, Elizabeth E. Long
Georgia Business Court Opinions
No abstract provided.
Crime Futures Market, Adam White
Crime Futures Market, Adam White
Adam White
Trewin Homes, Llc, Order On Defendants’ Motion To Compel, Melvin K. Westmoreland
Trewin Homes, Llc, Order On Defendants’ Motion To Compel, Melvin K. Westmoreland
Georgia Business Court Opinions
No abstract provided.
How Does Interpersonal Justice Affect Outside Directors’ Governance Behavior? A Cross-Cultural Comparison, Esther B. Del Brio, Rosa M. Hernandez-Maestro, Toru Yoshikawa
How Does Interpersonal Justice Affect Outside Directors’ Governance Behavior? A Cross-Cultural Comparison, Esther B. Del Brio, Rosa M. Hernandez-Maestro, Toru Yoshikawa
Research Collection Lee Kong Chian School of Business
We examine the impact of interpersonal justice among outside directors on the board and between a director and the CEO regarding the director’s monitoring and resource provision behaviors in different cultural contexts. We argue that directors from individualistic countries are more influenced by CEO interpersonal justice while directors from collectivistic countries are more affected by the board interpersonal justice. Our main effect results indicate that interpersonal justice with board members is positively related to both monitoring and resource provision by a director, while CEO interpersonal justice is related only to resource provision. Our results also show different effects on the …
Cross-Country Evidence On The Role Of Independent Media In Constraining Corporate Tax Aggressiveness, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo
Cross-Country Evidence On The Role Of Independent Media In Constraining Corporate Tax Aggressiveness, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo
Research Collection School Of Accountancy
Using an international sample of firms from 32 countries, we study the relation between media independence and corporate tax aggressiveness. We measure media independence by the extent of private ownership and competition in the media industry. Using an indicator variable for tax aggressiveness when the firm’s corporate tax avoidance measure is within the top quartile of each country-industry combination, we find strong evidence that media independence is associated with a lower likelihood of tax aggressiveness, after controlling for other institutional determinants, including home-country tax system characteristics. We also find that the effect of media independence is more pronounced when the …
An Analysis Of Fraud Prevention And Detection In Not-For-Profit Organizations In The State Of South Carolina, Mary Gibson
An Analysis Of Fraud Prevention And Detection In Not-For-Profit Organizations In The State Of South Carolina, Mary Gibson
Doctoral Dissertations and Projects
This study analyzed fraud detection and prevention techniques and analyzed if there was a relationship between the techniques and the detection of fraud. The combined techniques were fraud risk assessment, fraud risk register, code of conduct, fraud assessment training, whistle-blower policy, fraud control plan, fraud control policy, and internal control review. Nonprofits are vulnerable to fraud and costly for the organizations that rely heavily on donations to provide needed services or goods to a community. Through analyzing 109 nonprofits surveyed in South Carolina, the researcher found 59 reported fraud occurrences and 86 percent were using fraud detection and prevention techniques. …
Corporate Governance Roles Of Information Quality And Corporate Takeovers, Jing Li, Lin Nan, Ran Zhao
Corporate Governance Roles Of Information Quality And Corporate Takeovers, Jing Li, Lin Nan, Ran Zhao
Accounting Faculty Articles and Research
We examine the corporate governance roles of information quality and the takeover market with asymmetric information regarding the value of the target firm. Increasing information quality improves the takeover efficiency however, a highly efficient takeover market also discourages the manager from exerting effort. We find that perfect information quality is not optimal for either current shareholders’ expected payoff maximization or expected firm value maximization. Furthermore, current shareholders prefer a lower level of information quality than the level that maximizes expected firm value, because of a misalignment between current shareholders’ value and total firm value. We also analyze the impact of …
When Making Money Is More Important Than Saving Lives: Revisiting The Ford Pinto Case, Stuart Strother
When Making Money Is More Important Than Saving Lives: Revisiting The Ford Pinto Case, Stuart Strother
Journal of International & Interdisciplinary Business Research
Despite a long tradition of ethics training in business colleges, managers commonly make unethical business decisions. This paper reports a five-year study of ethical decision making of business students (n = 192). In an undergraduate microeconomics course, students were presented with financial data from the infamous Ford Pinto case where defective engineering, coupled with unethical management behavior, resulted in a number of fiery fatalities. Facing the decision to repair the cars or pay the estimated costs of lost wrongful death lawsuits, 56.8% of students chose to pay for the deaths. This paper describes the classroom experiment and uses logistic …
Do Bakers Have To Bake Cakes For Same-Sex Weddings?, Donald Roth
Do Bakers Have To Bake Cakes For Same-Sex Weddings?, Donald Roth
Faculty Work Comprehensive List
"As to the underlying issue of whether wedding cakes are something that the government can compel a baker to bake for same-sex couples, well, the jury is still out."
Posting about a recent ruling from the Supreme Court regarding free expression vs. public accommodation from In All Things - an online journal for critical reflection on faith, culture, art, and every ordinary-yet-graced square inch of God’s creation.
https://inallthings.org/do-bakers-have-to-bake-cakes-for-same-sex-weddings/
Next Generation Protocol: Innovating A Resilient Future, Andrew Steven Rudnick, Jamie Cannady, Joe Decesaro, Juan A. Ortiz Salazar
Next Generation Protocol: Innovating A Resilient Future, Andrew Steven Rudnick, Jamie Cannady, Joe Decesaro, Juan A. Ortiz Salazar
Materials Engineering
Conventional practices do not account for product life beyond end-of-sale – these practices are not sustainable. We have developed an end-of-life protocol that includes a metric that we call the Recovery Rating. The objectives of this Next Generation Protocol, beyond supporting the United Nations’ Sustainable Development Goals, are to encourage the production of goods designed for recovery and to promote the collaboration between consumers, the public, and the private sector to recover goods at their end-of-life. The Recovery Rating that we propose evaluates and quantifies recovery potential of products. The Recovery Rating, which is normed against embodied energy from the …
Managing The Risks Of Corporate Fraud: The Evidence From Hong Kong And Singapore, Wai Yee Wan, Christopher C. H. Chen, Chongwu Xia, Say Goo
Managing The Risks Of Corporate Fraud: The Evidence From Hong Kong And Singapore, Wai Yee Wan, Christopher C. H. Chen, Chongwu Xia, Say Goo
Research Collection Yong Pung How School Of Law
Since the Asian financialcrisis of 1997, Hong Kong and Singapore have implemented reforms that promote independenceand monitoring competency of the boards of directors of their listed companies.However, with the advent of the financial crisis of 2007/2008, a wave of fraudcases prompts the question as to the effectiveness of these reforms. Analysing asample of 62 listed companies which are found to have committed fraud between2007 and 2014, and comparing against a matched sample of no-fraud companies, wefind that the fraud companies tend to either combine the roles of chairman andchief executive officer (or they are close family members) and have fewer …
Domestic Asset Tracing And Recovery Of Hidden Assets And The Spoils Of Financial Crime, Nathan Wadlinger, Carl Pacini, Nicole Stowell, William Hopwood, Debra Sinclair
Domestic Asset Tracing And Recovery Of Hidden Assets And The Spoils Of Financial Crime, Nathan Wadlinger, Carl Pacini, Nicole Stowell, William Hopwood, Debra Sinclair
St. Mary's Law Journal
Abstract forthcoming
An Exploration Of Internal Controls And Their Impact On Employee Fraud In Small Businesses, Kent Lachney
An Exploration Of Internal Controls And Their Impact On Employee Fraud In Small Businesses, Kent Lachney
Doctoral Dissertations and Projects
The purpose of this qualitative study was to gain greater understanding of the current practices of the internal control systems of small businesses and to explore the effectiveness of their systems in comparison with anti-fraud activities recommended by forensic accountants. The researcher selected five small businesses that were members of the Central Louisiana Regional Chamber of Commerce and had fewer than 100 employees. The researcher interviewed the owners and/or managers of the businesses, reviewed and analyzed company documentation, interpreted data, made observations, and offered recommendations. The researcher asked each participant to respond to questions related to the five elements of …
Partner-Centered Evaluation Capacity Building: Findings From A Corporate Social Impact Initiative, Lisa Frantzen, Julie Solomon, Laura Hollod
Partner-Centered Evaluation Capacity Building: Findings From A Corporate Social Impact Initiative, Lisa Frantzen, Julie Solomon, Laura Hollod
The Foundation Review
Funders can play a proactive role in helping to fill the gap between funders’ expectations and nonprofits’ ability to evaluate grant results. Using a partner-centered design, Johnson & Johnson piloted an evaluation capacity-building initiative that supported eight grantees in strengthening their ability to measure and use findings concerning health-related outcomes, by focusing on key evaluation challenges identified by the grantees.
Grantees’ approaches to capacity building naturally grouped around the areas of evaluation- framework development, data-systems strengthening, and staff training. Through individualized projects, grantees increased their ability to both do and use evaluation.
This article describes the design, implementation, and results …
Explaining Informal Sector Entrepreneurship In Kosovo: An Institutionalist Perspective, Colin C. Williams
Explaining Informal Sector Entrepreneurship In Kosovo: An Institutionalist Perspective, Colin C. Williams
Colin C Williams
Evaluating Competing Theories Of Informal Sector Entrepreneurship: A Study Of The Determinants Of Cross-Country Variations In Enterprises Starting-Up Unregistered, Colin C. Williams
Evaluating Competing Theories Of Informal Sector Entrepreneurship: A Study Of The Determinants Of Cross-Country Variations In Enterprises Starting-Up Unregistered, Colin C. Williams
Colin C Williams
The Wall Street Gap: A Theoretical Analysis Of Company Valuation Discrepancy, Peter Twomey
The Wall Street Gap: A Theoretical Analysis Of Company Valuation Discrepancy, Peter Twomey
Undergraduate Economic Review
Examination of prior research suggests that affiliated sell-side analysts are subject to conflicts of interest that cause them to issue optimistically biased stock recommendations for investment banking clients. Using a sample of public technology companies, I find that analysts have a theoretical discrepancy of up to 26% when valuing companies using a discounted cash flow model, and a 19-22% theoretical discrepancy when using comparable company analysis. I showcase how conventional valuation methodologies can allow sell-side analysts significant leeway that can be used to further unethical agendas and draw conclusions around the usefulness of regulatory intervention in the financial services industry.
A Close Look At Audit Standards And Best Practices How To Validate The Existence Of An Asset, Luis Lebron
A Close Look At Audit Standards And Best Practices How To Validate The Existence Of An Asset, Luis Lebron
Economic Crime Forensics Capstones
A comparative analysis will be conducted seeking to identify how to obtain sufficient evidence to determine the existence of an asset within an organization during an independent audit. The external auditor is often regarded as the “gatekeeper” of the financial markets which has a fiduciary duty to its clients. (Choy, Fields, & King, 2008) Accounting firms are required by operation of law to act in an ethical manner and have a social responsibility to protect the interest of the public. However, there exists an ongoing issue in the performance of audits by larger firms. In a recent study conducted by …
Regulatory Repercussions In Finance, Jennifer L. Brodmann
Regulatory Repercussions In Finance, Jennifer L. Brodmann
University of New Orleans Theses and Dissertations
This dissertation examines the impact of regulation and public policies on firm performance. Chapter 1, entitled “Political Contributions, Insider Trading, and CEO Compensation”, determines why CEOs from politically-connected firms receive higher pay compared to their non-politically connected peers. We investigate whether insider trading can explain high CEO pay. Using hand-collected firm-level lobbying data, we examine whether politically-connected CEOs engage in insider trading after sponsored bills are introduced and passed in the U.S. legislative bodies. Our results show that politically-connected CEOs commit insider trading, which yields higher compensation packages. In addition, we also find that lobbying benefits firm performance. Politically-connected firms …