Short Courses And Digital Tertiary Education,
2023
CESA Dean
Short Courses And Digital Tertiary Education, Tony Shannon
International Journal for Business Education
The Covid-19 pandemic has brought changes to many parts of our lives, particularly vocational and higher education. The changes have been positive and negative.
Experience Matters: Exploring How Firms Build Dynamic Capabilities Through Execution Of The M&A Transaction Process,
2023
University of Denver
Experience Matters: Exploring How Firms Build Dynamic Capabilities Through Execution Of The M&A Transaction Process, Chauntel R. Graves
Electronic Theses and Dissertations
Existing M&A and organizational learning theory research suggests the firm can develop expertise in M&A process execution with each successive M&A transaction experience. The ability to align, assimilate and exploit this learning to build acquisition capability over time aligns with the dynamic capabilities theory. This study inductively explores how the firm learns from previous acquisition experience and continuously improves its M&A process capability. While there are three dimensions of dynamic capabilities, this study focuses on the Sensing dimension – identifying opportunities and threats meeting the demands of an ever-evolving business environment. Experienced M&A professionals suggest essential factors considered consequential to …
Investor Sentiment And Debt Contracting,
2023
University of Texas at Arlington
Investor Sentiment And Debt Contracting, Rohit Agarwal
Accounting Dissertations - Archive
**Please note that the full text is embargoed until 08/01/2024** This study examines the impact of investor sentiment on loan spread and financial covenants in debt contracts. Periods of high investor sentiment generally result in pressure on loan spreads due to the ability to issue equity at lower cost. Thus, I conjecture that managers of borrowing firms as well as lenders may trade-off lower spreads against higher or more restrictive covenants during such periods. Therefore, high investor sentiment has two related effects on debt covenants: (i) it encourages higher and more restrictive covenants by lenders at contract inception and, consequently, …
Top Management Team Functional Diversity And Firm Performance: A Mediation Analysis,
2023
University of Texas at Arlington
Top Management Team Functional Diversity And Firm Performance: A Mediation Analysis, Tsung Hsuan Yang
Accounting Dissertations - Archive
In my dissertation, I study whether the top management team (TMT) between-member and within-member functional diversities affect firm performance. Between-member functional diversity, known as Dominant Functional Diversity (DFD), refers to the heterogeneity of functional experts on a TMT, and within-member functional diversity, known as Intrapersonal Functional Diversity (IFD), refers to the aggregate functional breadth of TMT members. My analysis indicates that IFD is positively and significantly associated with firm performance. The relationship between DFD and firm performance is also positive but not statistically significant. In the second analysis, I perform a mediation analysis to explore plausible mechanisms through which TMT …
Dynamics Of Mining Markets: Equilibrium Implications For Professional And Casual Miners,
2023
University of New Orleans
Dynamics Of Mining Markets: Equilibrium Implications For Professional And Casual Miners, Luca Pezzo, Lei Wang, Seungho Shin, Duygu Zirek
Department of Accounting and Finance Faculty Scholarship and Creative Works
We design a simple equilibrium model to analyze the dynamics of the mining market in the presence of professional and casual miners. The model endogenously recovers two major unobservable drivers: the supply of computing power, and the dynamics of the fixed costs of mining. We calibrate the model to the market of Bitcoin and Ethereum and find that positive shocks to the supply of computing power (technological enhancements) translate into positive price shocks, and the benefits of these hikes are creamed off by professional miners. We also find that fixed costs are inversely related to technological enhancements, decrease at an …
Dominion Association Of Chartered Accountants,
2023
University of Mississippi
Dominion Association Of Chartered Accountants, Dominion Association Of Chartered Accountants
Journal of Accountancy
No abstract provided.
Index Fund Ownership And Stock Price Efficiency: Evidence From Quarterly Earnings Seasons,
2023
University of Arkansas, Fayetteville
Index Fund Ownership And Stock Price Efficiency: Evidence From Quarterly Earnings Seasons, Joe López Vilaró
Graduate Theses and Dissertations
While prior research argues that individual investors benefit from a switch to passive investment in index funds (French 2008, Bond and García 2022), higher levels of index fund ownership of firm shares lead to competing factors that influence a firm’s price efficiency (i.e., the speed and accuracy with which a firm’s stock price reflects investor consensus on the information provided about a firm). If relative investor sophistication increases as index fund ownership increases, there is a benefit to the firm’s price efficiency. Yet, more shares held passively limit the shares available for investors to actively incorporate firm news, adversely impacting …
Investigating The Impact Of Gender Composition On Team Performance: A Cross-Cultural Study Of Student Teams,
2023
Farmingdale State College
Investigating The Impact Of Gender Composition On Team Performance: A Cross-Cultural Study Of Student Teams, Maria Randazzo-Davis, Christopher Nelson Ph.D.
International Journal for Business Education
This study investigated if the gender composition of teams impacts performance by examining the relationship between student-level variables of cultural intelligence and global knowledge and team-level variables of team performance. Data were collected from 1,922 students across 40 countries participating in 446 teams. Results of independent samples t-tests and multiple regression analyses at the student and team levels showed that gender and international status were related to global knowledge and cultural intelligence, whereas gender, global knowledge, and cultural intelligence were all significantly related to team performance. The coefficient of variation was found to be low, suggesting that other variables might …
Teaching And Assessing With Taxonomies,
2023
CESA Dean
Teaching And Assessing With Taxonomies, Tony Shannon
International Journal for Business Education
The development of taxonomies which articulate learning outcomes are necessary to disconnect the silos among educators, employers and learners (Mathews, 2019; Uranis et al.) What are taxonomies? A taxonomy is a systematic classification of objects. Why do they matter? Without systematic classification and coding it is difficult to compare or combine objects. How are they relevant to teaching and learning? In the years after the Second World War, educational psychologists saw the progress made in the biological sciences with taxonomies and started to apply them in education. Among the first to appear in the mid-50s was the work of Bloom.
Microcredentialing,
2023
CESA Dean
Microcredentialing, Tony Shannon
International Journal for Business Education
According to Andrew Norton, ”We are regularly being told that in an era of technology-driven labour market change we will need to reskill and retrain much more than we did in the past. Perhaps we will. But it is hard to find evidence for this in the available data.”
Alignment Of Learning Outcomes And Assessment,
2023
CESA Dean
Alignment Of Learning Outcomes And Assessment, Tony Shannon
International Journal for Business Education
Too often there can be data for inputs and outputs, but there is often missing information for intermediate phases. Here then we show the development of intermediate parts of the design of an assessment process which aligns with the learning outcomes of a unit or subject within a course. This is prior to the design of any soft computing for implementing and automating the process. These unit learning outcomes are subsets of the learning outcomes of the course of which the unit forms a part, and these course learning outcomes reflect the graduate attribute of the institution: that is, those …
A Quantitative Examination Of The Relationships Between Work-Life Balance, Burnout, And Turnover Intentions Among Texas Public Accounting Professionals,
2023
Liberty University
A Quantitative Examination Of The Relationships Between Work-Life Balance, Burnout, And Turnover Intentions Among Texas Public Accounting Professionals, Vicky Ruth Johnson
Doctoral Dissertations and Projects
This quantitative correlational research study aimed to address the lack of work-life balance among public accounting professionals, potentially resulting in burnout and increased turnover intentions. A lack of work-life balance, burnout, and turnover has long been associated with the public accounting profession. This study looked to add to the body of knowledge by looking specifically at Certified Public Accountants (CPAs) registered with the Texas State Board of Public Accountancy (TSBPA) who currently work for public accounting firms. The study utilized information gathered from three valid and reliable survey instruments: the Maslach Burnout Inventory (MBI), Work-Life Balance Questionnaire, and Turnover Intention …
Budgeting And Cataloging Enhancement For Small And Medium-Sized Enterprises Towards Sustainable Development Goals,
2023
Master’s Degree Program in Management, Faculty of Economics and Business, Universitas Indonesia, Jakarta, 10430, Indonesia
Budgeting And Cataloging Enhancement For Small And Medium-Sized Enterprises Towards Sustainable Development Goals, Velicia Faustine Halim, Hasnul Suhaimi
Journal of Environmental Science and Sustainable Development
This paper describes a business coaching activity for small and medium enterprises (SMEs) in chemical and waste management industries. Based on the analysis results, there was a lack of budgeting practice and suboptimal catalog marketing that comprised the majority of existing problems in SMEs. This research aims to assist the SME in improving its budgeting practice and product catalog. The method used is a qualitative method based on a business coaching approach. The research instruments adopted included in-depth individual interviews (IDI). The collected data was then processed and analyzed, starting with generating the SME's business process and service blueprint, followed …
Penerapan Program Employee Engagement Untuk Meningkatkan Motivasi Kerja Karyawan Pada Pt Abc,
2023
Universitas Indonesia
Penerapan Program Employee Engagement Untuk Meningkatkan Motivasi Kerja Karyawan Pada Pt Abc, Shavina Ramadhani, Istiadi Soenarto
Jurnal Administrasi Bisnis Terapan
This study contains an explanation of the tasks of the human resources division in implementing the employee engagement program at PT ABC, and there are several obstacles and solutions in implementing the program, as well as shortcomings in implementing the employee engagement program at PT ABC. The purpose is to explain the implementation of employee engagement programs at PT ABC. Qualitative methods carry out this writing through observations, interview techniques, and documentation. Based on the results, the Human Resources Division implemented the program because it positively impacted the company. Implementing one of the employee engagement programs carried out through …
Analisis Kepatuhan Divisi Underwriting Pt Xyz Kepada Service Level Agreement Penutupan Asuransi Produk Managed Care 2020 - 2022,
2023
Universitas Indonesia
Analisis Kepatuhan Divisi Underwriting Pt Xyz Kepada Service Level Agreement Penutupan Asuransi Produk Managed Care 2020 - 2022, Nurul Zahra, Karin Amelia Safitri, Teguh Yudhaninglogo, Debrina Vita Ferezagia
Jurnal Administrasi Bisnis Terapan
The underwriting division at PT XYZ determines the Service Level Agreement (SLA) for the duration of insurance coverage handled by the underwriting division to maintain its performance effectiveness. It is determined that the stages of insurance closure handled by the underwriting division are a maximum of 5 working days. If the underwriting division cannot fulfill its SLA, then the division will receive sanctions or penalties. Thus, in this research,, an analysis is carried out on the fulfillment of the SLA for insurance coverage for Managed Care products for the period 2020 - 2022 and analyzes the causes for not …
Going Concern Bisnis Event Organizer Di Masa Pademic Covid_19 (Studi Kasus Entitas Event Organizer Abc),
2023
Vokasi UI
Going Concern Bisnis Event Organizer Di Masa Pademic Covid_19 (Studi Kasus Entitas Event Organizer Abc), Marsdenia Marsdenia, Dian Purnama Putri Utami, Elsie Sylviana Kasim, Fitria Arianty, Titin Fachriah Nur
Jurnal Administrasi Bisnis Terapan
This study discusses the going concern strategy of how EO business can survive in the middle of covid_19 pandemic. In the situation of covid-19 pandemic, there are so many restrictions on society daily activities as well as business activities. EO as one of the business activities affected by this situation, make EO business should do a breakthrough in order to survive and maintain its going concern. This study is qualitative method research uses literature review regarding the topics and obtained the related data and analyzed the data. This is the case study research in the entity of ABC. Financial data …
Analisis Pinjaman Bank Pada Pt Xyz,
2023
Universitas Indonesia
Analisis Pinjaman Bank Pada Pt Xyz, Cleora Mayangguna, Arthaingan H. Mutiha
Jurnal Administrasi Bisnis Terapan
The purpose of this study was to determine the application of PT XYZ's bank loan policy based on PSAK 71: Financial Instruments. Bank loans are one of the solutions to provide funding to support the operational of company. PT XYZ, in carrying out its business, applied for a bank loan to Bank X. The results of this study found that there was a discrepancy in the records made by PT XYZ so that in this case an adjustment was made to the error in the recording so that the recognition, measurement, presentation and disclosure of bank loans made by PT …
The Effect Of Technostress On The Motivation To Teach Online In Higher Education Before And During The Covid-19 Pandemic: Perceptions Of Business Faculty,
2023
Northern Michigan University
The Effect Of Technostress On The Motivation To Teach Online In Higher Education Before And During The Covid-19 Pandemic: Perceptions Of Business Faculty, Stacy Boyer-Davis, Kevin Berry, Amy Cooper
International Journal for Business Education
This study investigated the relationships among technostress creators (techno-complexity, techno-insecurity, techno-invasion, techno-overload, and techno-uncertainty) on the motivation to teach online using the Motivation to Teach Online – Faculty Version scale. Data were collected from faculty members of the Management and Organizational Behavior Teaching Society (MOBTS), a member of the AACSB Business Education Alliance, and the American Society of Business and Behavioral Sciences (ASBBS), an interdisciplinary professional organization comprised of faculty teaching in accounting, finance, management, marketing, organizational behavior, and computer information systems early 2020 (N = 307). The findings indicated that techno-stressed faculty are less motivated to teach online. Techno-insecurity …
Online Real-Life Situation Questionnaires To Develop Top-Down Reading Skill,
2023
Teaching and Learning Program, College of Education and Human Ecology, The Ohio State University
Online Real-Life Situation Questionnaires To Develop Top-Down Reading Skill, Erni Adelina, Peny Meliaty Hutabarat
Jurnal Vokasi Indonesia
The top-down reading approach is generally applied in upper-intermediate to advanced ESL classes. The approach is thought to be too overwhelming for students who are at pre-intermediate, intermediate, or even beginner levels. Instructors may think that involving students’ background information or past knowledge in a passage topic will be burdensome for ESL students in a lower-level class. As a matter of fact, many students in any level of English class were experiencing or questioning the same issues in their routines. Separating students’ past knowledge from reading activity is impossible. This study was conducted to find out students’ past experience or …
To Cancel Debt Or Not To Cancel Debt: Evaluation Of Debt Cancellation Or Provide A Tax Credit,
2023
The University of Texas Rio Grande Valley
To Cancel Debt Or Not To Cancel Debt: Evaluation Of Debt Cancellation Or Provide A Tax Credit, Jose Jay Vega, Jan Smolarski, Nikki Shoemaker, Kelly Noe
School of Accountancy Faculty Publications
U.S. students are facing unprecedented student loan debt levels, roughly $1.75 trillion. The Biden Administration is proposing a debt relief program that will cancel student loan debt up to $20,000 for Pell Granted individuals. However, the current plan has faced substantial legal challenges and political pressure, and as suggested, it could increase the current inflation crisis. However, the size of the inflation effect is subject to debate. On the lower end, student debt relief may add only about 0.2% points to annual inflation. Proponents have also circulated linking student loan repayment to income levels. We propose an alternative approach to …
