Communication Commons^™

The Effect Of Social Skills On Analyst Performance, Cong Cong Li, An-Ping Lin, Hai Lu

Research Collection School Of Accountancy

Social skills are important but difficult to measure. So far, few empirical studies have examined the effect of social skills on the performance of professionals. Using the number of LinkedIn connections as a proxy for social skills, we investigate the effect of financial analysts' social skills on their performance. We use multiple ways to validate the measure of social skills and show that analysts with better social skills produce more accurate earnings forecasts and that their stock recommendations elicit stronger market reactions. Furthermore, these socially skilled analysts are more likely to be voted as All-Star Analysts. This study provides the …

Executive Tweets, Richard M.Crowley, Wenli Huang, Hai Lu

Research Collection School Of Accountancy

We explore the tweeting behavior of S&P 1500 firms’ executives (CEOs and CFOs) and its market consequences during the period of 2011 to 2018. We document that executives tweet financial information related to their firms and time these tweets to firms’ major events, and that investors respond to executive tweets in addition to firm tweets. Using the latest machine learning techniques, we develop an innovative construct measuring the content similarity between executive tweets and firm tweets. We use this measure to disentangle whether the market reaction comes from new information or trust. We show evidence consistent with the view that …

Discretionary Dissemination On Twitter, Richard M. Crowley, Wenli Huang, Hai Lu

Research Collection School Of Accountancy

Using an unsupervised machine learning approach to analyze 12.8 million tweets posted by S&P 1500 firms from 2012 to 2016, we find that firms tweet more financial information around significantly negative or positive earnings announcements or accounting filings. Specifically, we observe a symmetric U-shaped relation between the number of financial tweets and the materiality of accounting information events. This relation is consistent with the theoretical prediction in Hummel et al. (2018) which assumes that managers are sensitive to their firm’s fundamental value. We document that this relation also holds for hyperlink usage in tweets about financial information around important events, …

Do Firms Manage Their Csr Reputation? Evidence From Twitter, Richard M. Crowley, Wenli Huang, Hai Lu, Wei Luo

Research Collection School Of Accountancy

Using a machine learning approach to process 11 million tweets posted by S&P 1500 firms from 2011 through 2016, we find that poor CSR performance firms tweet more about CSR activities and use tweets that are shorter, and with more passive voice and extreme tone. Good CSR performance firms tweet less about CSR, yet gain twice more followers per CSR tweet than poor CSR performance firms. Good CSR performance firms also experience a greater decrease in institutional ownership along with higher increases in bid-ask spread and stock return volatility after joining Twitter than do poor CSR performance firms. Our findings …

Ua99/6/1 Bowling Green Business University Student Affairs Student Organizations, Wku Archives

WKU Archives Collection Inventories

Records created by student organizations.

Ua62/4/2 Gordon Ford College Of Business Accounting Publications, Wku Archives

WKU Archives Collection Inventories

Publications created by and about the Accounting Department.

Teaching Internal Control Using A Student-Generated Video Project, Poh Sun Seow, Gary Pan

Research Collection School Of Accountancy

Educators consider the video learning approach an effective method to deliver educational content as compared to the traditional method of books and written materials. This paper presents a project that involves student-generated videos to learn internal control in an undergraduate accounting information systems course. We believe that this video learning approach is an engaging way for students to be self-directed learners in learning internal control and complements the written materials in the textbook. The survey results show that most of the respondents viewed the learning experience of the video project positively. The results also indicate that the video project helps …

Messaging Without A Message: Executive Value And Social Media Activity, Ru Gao, Gilles Hilary, Rencheng Wang

Research Collection School Of Accountancy

We show that executives who start tweeting benefit from better career options. We motivate this finding using the well-established theory of limited attention. Consistent with this explanation, we find that content is irrelevant. Comparative statics are also consistent with our framework. In particular, the effect of Twitter is greater for executives who were largely unrecognized and who were underpaid before they started tweeting, who garner greater public attention from their social media activity, who enjoy higher professional mobility, and who operate in environments where compensation setting is less structured.

Ouachita Accounting Professor Bob Webster Earns National Research Award, Haley Martin, Ouachita News Bureau

Press Releases

Ouachita Baptist University Professor Emeritus Robert L. Webster received the American Accounting Association’s 2016 KPMG Best Paper Award from the Gender Issues & Work-Life Balance (GIWB) Section of the AAA.

Ua4/1 Acadmic Budgets & Administration - Reports, Wku Archives

WKU Archives Collection Inventories

Reports created by the office of Academic Budgets & Administration and its reporting offices:

• Academic Budgets
• Manager of Academic Resources
• PIE Grants Coordinator

Includes operating budgets and salary reports.

Impact Of Gender And Ethnic Composition Of South African Boards Of Directors On Intellectual Capital Performance, Jean-Luc Wolfgang Mitchell Van Der Zahn

Research Collection School Of Accountancy

This study examines the association between the gender and ethnic composition of boards of directors and firm performance in a transitional nation. In contrast to prior research that largely focuses on firm performance within a financial context, this study concentrates on intellectual capital performance. Using data collected from 84 South African, empirical results indicate a positive association between the percentage of female and non-white directors on the board and a firm’s intellectual capital performance. Additional analysis shows the designation of female directors as an insider has a negative effect of intellectual capital performance. Designation of female and non-white directors as …

Ua62/4 The Western Worksheet, Wku Accounting

WKU Archives Records

Newsletter created by WKU Accounting and the Eta Omicron chapter of Beta Alpha Psi.

Ua64/2 The Western Worksheet, Wku Accounting

WKU Archives Records

Newsletter created by WKU Accounting and the Eta Omicron chapter of Beta Alpha Psi.

Ua62/4 The Western Worksheet, Wku Accounting

WKU Archives Records

Newsletter created by WKU Accounting and the Eta Omicron chapter of Beta Alpha Psi.

Ua62/4 The Western Worksheet, Wku Accounting

WKU Archives Records

Newsletter created by WKU Accounting and the Eta Omicron chapter of Beta Alpha Psi.

Ua62/4 The Western Worksheet, Wku Accounting

WKU Archives Records

Newsletter created by WKU Accounting and the Eta Omicron chapter of Beta Alpha Psi.

Ua62/4 The Western Worksheet, Wku Accounting

WKU Archives Records

Newsletter created by WKU Accounting and the Eta Omicron chapter of Beta Alpha Psi.

Ua62/4 The Western Worksheet, Wku Accounting

WKU Archives Records

Newsletter created by WKU Accounting and the Eta Omicron chapter of Beta Alpha Psi.

Ua62/4 The Western Worksheet, Wku Accounting

WKU Archives Records

Newsletter created by WKU Accounting and the Eta Omicron chapter of Beta Alpha Psi.

Ua62/4 The Western Worksheet, Wku Accounting

WKU Archives Records

Newsletter created by WKU Accounting and the Eta Omicron chapter of Beta Alpha Psi.

Ua62/4 The Western Worksheet, Wku Accounting

WKU Archives Records

Newsletter created by WKU Accounting and the Eta Omicron chapter of Beta Alpha Psi.

Ua62/4 The Western Worksheet, Wku Accounting

WKU Archives Records

Newsletter created by WKU Accounting and the Eta Omicron chapter of Beta Alpha Psi.

Ua37/30/2 Wku Research Notecards - F Topics, Lowell Harrison

Faculty/Staff Personal Papers

Notecards created by Lowell Harrison while researching his book Western Kentucky University. The cards transcribed below are for 259 topics beginning with F ranging from Faculty - Hunt to Future of Education.

Ua35/11 Student Honors Research Bulletin, Wku Honors Program

WKU Archives Records

The WKU Student Honors Research Bulletin is dedicated to scholarly involvement and student research. These papers are representative of work done by students from throughout the university.

• Albin, Bettye. Hawthorne's Narrator in the Blithedale Romance: A New Cover for an Old Friend
• Allen, Christopher. With Just Pride: The Naval History of the Warships USS Enterprise
• Barrett, Shelly. Structuralism
• Bolton, Joe. Wallace Stevens and Twentieth Century Aesthetics
• Bush, Paul. The Acceptance of Grace in Flannery O'Connor's Short Stories
• Gasparello-Moore, Nina. A Comparison of a Naïve and Simple Regression Forecasting Model for the Dow Jones Industrial Average
• Henry, Lynn. The Bureaucratic and …

Ua99/6/2 1942 Towers, Bowling Green Business University

WKU Archives Records

1942 Towers yearbook.

• J.L. Harman, president
• J. Murray Hill, first vice-president
• W.L. Matthews, second vice-president
• Nina Hammer, registrar
• Faculty
• Office Force
• Student Instructors
• Seniors – Class of 1942 – degree, hometown, activities
• Juniors – Class of 1943 – major, hometown
• Sophomores – Class of 1944 – major, hometown
• Freshman – Class of 1945 – major, hometown
• College Secretarial – hometown
• Commercial – major, hometown
• Thurman, William. Ode to Finney I
• The Features – Beauty Queens & Favorites
• Who’s Who at B.U.
• Fraternities – Alpha Sigma, Beta Pi, Pi Tau Nu, Toppers
• Sororities – Delta Theta, Kappa Beta Pi
• Council of …

Ua96/2 Meeting Minutes, Southern Normal School & Bowling Green University

WKU Archives Records

Extant 1904 meeting minutes of the Southern Normal School & Bowling Green University. Discussion of incorporation, selection of Henry Cherry as president, budget, salaries and employees.

Ua96/2 Meeting Minutes, Southern Educational Building Company

WKU Archives Records

1901 meeting minutes of the Board of Directors of the Southern Educational Building Company. Discussion of collection of money from stockholders and resolution in honor of Captain Charles Vanmeter and naming the original Vanmeter Hall for him.

Ua96/2 Scrapbook, Southern Normal School

WKU Archives Records

Accounting ledger used as scrapbook for items related to the Southern Normal School.