Drivers Of Research Impact: Evidence From The Top Three Finance Journals,
2020
Ivey School of Business
Drivers Of Research Impact: Evidence From The Top Three Finance Journals, Zhichuan Li, Chongyu Dang
Business Publications
We study the characteristics of all published papers in the top three finance journals (JF, JFE, and RFS) and how these paper characteristics affect the number of citations in Google Scholar and the Web of Science database. First, we find the characteristics in the universalist perspective remain constant while the characteristics in the constructivist and presentation perspectives increase over time. Second, some characteristics are significantly different between the high impact and the low impact papers. Third, paper quality, research method, journal placement, and paper age are the most important drivers. Last, different drivers play different roles in different journals.
Determining The Fabrication Runtime For A Buyer-Vendor System With Stochastic Breakdown, Accelerated Rate, Repairable Items, And Multi-Delivery Strategy,
2020
Chaoyang University of Technology
Determining The Fabrication Runtime For A Buyer-Vendor System With Stochastic Breakdown, Accelerated Rate, Repairable Items, And Multi-Delivery Strategy, Singa Wang Chiu, Liang Wei You, Peng Cheng Sung, Yunsen Wang
Department of Accounting and Finance Faculty Scholarship and Creative Works
This study explores the optimal fabrication runtime for a buyer-vendor incorporated system featuring repairable items, stochastic breakdown, accelerated rate, and multi-delivery strategy. Operating in today’s competitive global market, transnational production firms make every effort to meet client requirements in terms of the due date and quality goods. Further, they also must handle all inevitable events incurred in the manufacturing process, such as unanticipated equipment breakdowns and defective products, with caution to avoid production schedule delay and cost overrun. To examine such a vendor-buyer incorporated system, we build a model to characterize the aforementioned features in the system. The function of …
A Postponement Model For Multi-Item Replenishment Decision Considering Overtime, Commonality, And Quality Reassurance,
2020
Chaoyang University of Technology
A Postponement Model For Multi-Item Replenishment Decision Considering Overtime, Commonality, And Quality Reassurance, Yuan Shyi Peter Chiu, Victoria Chiu, Yunsen Wang, Ming Hon Hwang
Department of Accounting and Finance Faculty Scholarship and Creative Works
This study develops a postponement model for the multi-item replenishment decision featuring commonality, an overtime strategy, and product quality reassurance. A single machine is used to meet the steady demand for multiple products wherein product commonality exists among these end products. The proposed postponement model assumes that all pertinent common parts are fabricated in Stage 1 and the finished products are sequentially fabricated in Stage 2. Random nonconformance rates are associated with both fabrication stages, the repairable nonconforming common parts are separated from scrap, and reworking in each cycle helps ensure product quality for each completed batch. An overtime strategy …
The Role Of The Central Bank Of Nigeria Analytical Balance Sheet In Monetary Policy Implementation,
2020
Central Bank of Nigeria
The Role Of The Central Bank Of Nigeria Analytical Balance Sheet In Monetary Policy Implementation, Salihu Audu
Bullion
This paper examines the role of the Central Bank of Nigeria (CBN) analytical balance sheet in the implementation of monetary policy. The Bank currently uses a mix of both quantity-based (monetary base) and price-based (short-term interest rate) nominal anchors. However, irrespective of the targeting regime adopted, both depends on the central bank's ability to manage its balance sheet given the huge fiscal influence on banking system liquidity in Nigeria. Therefore, the paper analyses the various liquidity management operations of the CBN and their implications for the size and structure of the analytical balance sheet.
Politically Connected Governments,
2020
Singapore Management University
Politically Connected Governments, Christine Cuny, Jungbae Kim, Mihir N. Mehta
Research Collection School Of Accountancy
This paper examines the consequences of powerful political connections for local governments. We find that governments located within the constituencies of, and thus connected to, powerful congressional members reduce their stewardship over public resources. Using plausibly exogenous declines in the power of congressional representation, we show that the effect is causal. To better understand why connected local governments can reduce stewardship, we study electoral characteristics. Our findings suggest that the increased resources that come with powerful congressional representation allow local‐government officials to reduce stewardship without material adverse effects on their reelection prospects. In sum, we provide evidence of a cost …
Gdp Growth Incentives And Earnings Management: Evidence From China,
2020
Singapore Management University
Gdp Growth Incentives And Earnings Management: Evidence From China, Xia Chen, Qiang Cheng, Ying Hao, Qiang Liu
Research Collection School Of Accountancy
Using data from China, we examine whether and how the incentive to boost GDP growth at the government level affects earnings management at the firm level. We find that firms in provinces with GDP growth lower than the national level or the average of the adjacent provinces are more likely to engage in earnings management than firms in other provinces. Specifically, they are more likely to inflate revenues, overproduce, and delay asset impairment losses. The aggregate earnings management induced by GDP growth incentives accounts for about 0.5% of GDP. The results are stronger for local state-owned enterprises, in provinces with …
Should Non-Audit Service Prohibitions Be Further Strengthened In Singapore?,
2020
Singapore Management University
Should Non-Audit Service Prohibitions Be Further Strengthened In Singapore?, Clarence Goh, Gary Pan, Chi Kwan Yuen
Research Collection School Of Accountancy
The Enron scandal, one of the largest accounting frauds seen over the last three decades, led the company to file for bankruptcy in 2001. The bankruptcy filing was the largest in American history at the time, with total losses estimated at US$74 billion.
Environmental Awareness Is Leading To A Troubling Future For The Airline Industry,
2020
Brigham Young University
Environmental Awareness Is Leading To A Troubling Future For The Airline Industry, Ashlyn K. Unga
Marriott Student Review
Global warming is not only causing climatic temperatures to rise— it is also heating up the socio-political scene across the globe. Caught in the crossfire is the airline industry, targeted by environmental activists who categorize flight as an unnecessary mode of travel. As this movement gains traction, how will air fare in this age of flight-shaming? Ashlyn Unga explores anticipated governmental regulations and measures the airline industry must take as a result of this movement.
Podcast Review: Amy Antonelli On Vision And Purpose,
2020
Brigham Young University
Podcast Review: Amy Antonelli On Vision And Purpose, Mckayla Lindman
Marriott Student Review
A review of Amy Antonelli's podcast.
Book Review - Contagious: Why Things Catch On,
2020
Brigham Young University
Book Review - Contagious: Why Things Catch On, Christy Swatling
Marriott Student Review
In his New York Times Bestseller, Contagious: Why Things Catch On, Jonah Berger delves into what makes products and ideas go viral. Through hundreds of intriguing and sometimes jaw-dropping stories, Berger identifies six key components to make everything—from a YouTube video to a new tech gadget—become contagious.
Putt Yourself Out There! Golf As An Upper Hand In The Business World,
2020
Brigham Young University
Putt Yourself Out There! Golf As An Upper Hand In The Business World, Allysha M. Mateo
Marriott Student Review
Most everyone is aware that networking and relationship building hold the keys to success within the business world. But just how are these networks so carefully cultivated? Recent statistics suggest that golf is a major player in cutting behind-the-scenes business deals. Approximately 90% of Fortune 500 CEOs play golf, and executives who play golf earn 17% more than those who don’t. Golf is a networking tool available to virtually anyone: the old and young, male and female, athletic and unathletic alike. It aids in building relationships with clients, customers, vendors, and colleagues, simultaneously advancing the golfer’s career and helping to …
Buzzwords: Jargon That Will Keep You Going Throughout The Year,
2020
Brigham Young University
Buzzwords: Jargon That Will Keep You Going Throughout The Year, Sarah Romney
Marriott Student Review
Five buzzwords including advertainment, "go live," pivot, customer journey, and mashup.
Learning From The Swiss,
2020
Brigham Young University
Learning From The Swiss, Aubrey Wright
Marriott Student Review
The trades are in trouble. With less students choosing a vocational education, the United States is facing a rapidly growing gap in skilled vocational labor. The answer: the mighty apprenticeship program, courtesy of the Swiss. The Swiss model of apprenticeships help the bottom line of companies. It also trains students for promising careers. By taking clues from the Swiss, the US can begin solving its vocational trade woes.
Fashion Copycats And Copyright Law,
2020
Brigham Young University
Fashion Copycats And Copyright Law, Rowena Natasha
Marriott Student Review
Is fashion an art? Or a utilitarian part of our life? Thanks to US copyright laws, "fast fashion" companies like H&M and Zara are making windfall gains by copying new designs, even at the expense of small start-ups. But don't start writing legislation yet. Without "fashion copycats" making affordable yet trendy products, the fashion industry would be left dependent on a small-pool of upper-class consumers.
Building Information Modeling: Risks, Benefits, And Trends In Construction,
2020
Brigham Young University
Building Information Modeling: Risks, Benefits, And Trends In Construction, Tanner Duron
Marriott Student Review
Welcome to the information age. Building Information Technology (BIM) offers the construction industry a way to manage everything, from sourcing to construction to maintenance. BIM has significant risks, but also boasts enough benefits to make every firm in the AEC industry ready to start integrating its use. As digital natives, it is up to the rising generation of workers to spearhead the wide-spread use of BIM.
Interior Design In The Workplace,
2020
Brigham Young University
Interior Design In The Workplace, Bryce Cindrich
Marriott Student Review
While people generally spend much of their time in their home, time spent in the workplace is usually a close second. Why should people care less about how their office is set up than their home? A well-designed interior at the workplace can help promote employee productivity and support their well-being, build a sense of community, improve team collaboration, and attract and retain talent.
Editor's Letter: Expectations,
2020
Brigham Young University
Editor's Letter: Expectations
Marriott Student Review
This issue of Marriott Student Review (MSR) is all about developing greater expectations for the future, finding new ways of accomplishing our dreams, and fostering relationships, even in the digital world of Zoom and Team meetings. Even though our expectations have been unexpectedly altered, in the end, the shape of our lives may be ultimately better.
Apple, State Aid, And Arm’S Length: Eu General Court’S Failure Of Imagination,
2020
California Polytechnic State University, San Luis Obispo
Apple, State Aid, And Arm’S Length: Eu General Court’S Failure Of Imagination, David G. Chamberlain
Accounting
In this article, Chamberlain analyzes the EU General Court ruling in Apple, and examines state aid and transfer pricing in the EU, with a focus on (and as an advocate for) the existence of an autonomous arm’s-length principle.
Mindfulness: A Promising Practice To Reduce Accountant Stress,
2020
Brigham Young University
Mindfulness: A Promising Practice To Reduce Accountant Stress, Abigail Anderson
Marriott Student Review
This article considers the practice of mindfulness as an approach to reduce stress within the lives of accountants. Mindfulness has existed for centuries as a Buddhist tradition and has only recently become popular in the Western world as a stress-reduction technique that can lead to improved mental and emotional well-being. This article also examines the prevalence of mindfulness within the Top 10 accounting firms in the United States and some results regarding employee performance. As more and more firms begin to utilize mindfulness as a low-cost method to better employee performance and well-being, university accounting programs should consider incorporating the …
The Problem With Government Bailouts,
2020
Brigham Young University
The Problem With Government Bailouts, Nathan Scott
Marriott Student Review
Americans are told to have 6 months of expenses saved for difficult times, but businesses are told not to worry; the government will take care of them. Past bailouts have set a nasty precedent that must change; government bailouts need reform if they are to continue in the future.
