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The Effects Of Csr Reputation And Csr Crisis Response Strategy On Investor Judgments, Clarence GOH 2022 Singapore Management University

The Effects Of Csr Reputation And Csr Crisis Response Strategy On Investor Judgments, Clarence Goh

Research Collection School Of Accountancy

I use a controlled experiment to examine, in the context of CSR crises, whether investors’ investment judgments are influenced by a firm’s CSR reputation and CSR crisis response strategy. I find that for good CSR reputation firms, the use of a rebuild or deny crisis response strategy does not lead to improvements in investment judgments. However, for bad CSR reputation firms, the use of a deny response strategy leads to improvements in investment judgments while the use of a rebuild strategy does not.


Accounting Scandals And Implications For Directors: Lessons From Enron, Pearl Hock-neo TAN, Gillian YEO 2022 Singapore Management University

Accounting Scandals And Implications For Directors: Lessons From Enron, Pearl Hock-Neo Tan, Gillian Yeo

Research Collection School Of Accountancy

We analyze the Enron case to identify the risk factors that potentially led to its collapse and specific issues relating to its aggressive accounting and high-light the lessons for independent directors. In Enron, the interactions between external stimuli, strategies, corporate culture, and risk exposures possibly created an explosive situation that eventually led to its demise. Much of the post-Enron reforms have been directed towards regulating the roles and responsibilities of executive directors and auditors. However, the role of independent directors has received relatively lesser attention. Independent directors should analyze the risks of their companies and understand the pressures that arise …


Dentistry And The Law: Can Dental Plan Ratings Be Defamatory?, Dan Schulte JD 2022 Kerr Russell

Dentistry And The Law: Can Dental Plan Ratings Be Defamatory?, Dan Schulte Jd

The Journal of the Michigan Dental Association

This article discusses the legal implications of dental plan ratings for dentists. If a dental plan assigns a rating to dentists and publishes it to patients without providing specific information about the rating's basis or an opportunity for dentists to contest it, legal recourse may be limited. Currently, no statutory law regulates such ratings, leaving dentists potentially vulnerable to defamatory ratings. Under Michigan law, dentists could sue for defamation, but proving the rating's falseness and the resulting loss of patients may be challenging. Federal regulation is suggested to ensure fairness, transparency, and protection for dentists subjected to involuntary ratings.


Is Artificial Intelligence A Double-Edged Sword? Insights From Three Essays On Its Impacts, Ankur Arora 2022 University of Arkansas, Fayetteville

Is Artificial Intelligence A Double-Edged Sword? Insights From Three Essays On Its Impacts, Ankur Arora

Graduate Theses and Dissertations

"If we do it right, we might be able to evolve a form of work that taps into our uniquely human capabilities and restores our humanity. The ultimate paradox is that this technology may become a powerful catalyst that we need to reclaim our humanity." - John Hagel

Artificial intelligence (AI) is viewed as a disruptive technology that some executives believe will take over a lot of jobs. However, others believe that AI will bolster growth, improve business processes, and create new business opportunities. This dissertation focuses on the tension arising from such contrasting expected impacts of AI. Extant research …


The Influence Of Corporate Social Responsibility Disclosures On Investment Efficiency In The Asian Emerging Markets, Nguyen Vinh Khuong, Fibi Rizki Herdianti, Le Huu Tuan Anh 2022 University of Economics and Law, Vietnam

The Influence Of Corporate Social Responsibility Disclosures On Investment Efficiency In The Asian Emerging Markets, Nguyen Vinh Khuong, Fibi Rizki Herdianti, Le Huu Tuan Anh

The Indonesian Capital Market Review

The aim of the research was to determine the efficiency of investing in companies that report on their corporate social responsibility (CSR) in developing markets. Companies that won the Asia Sustainability Reporting Awards 2020 were chosen for the study. We evaluate the correlation utilizing data from 36 firms from year observations of 2018 to 2020, using modified OLS estimation and regression analysis with modified panel data for heteroskedasticity and/or autocorrelation. In the emerging market, the sample period under examination is quite recent. Research findings show that CSR reporting has a significant negative effect on the company’s investment efficiency (IE) and …


Galaxy Next Generation, Inc., Order On Counterclaim Defendant Wade Walker's Motion To Dismiss For Lack Of Personal Jurisdiciton And Venue And Counterclaim Plaintiff Bradley Ehlert's Motion For Permission To File Out Of Time Brief In Opposition To Walker's Motion To Dismiss, Kelly L. Ellerbe 2022 Judge, Superior Court of Fulton County, Metro Atlanta Business Case Division

Galaxy Next Generation, Inc., Order On Counterclaim Defendant Wade Walker's Motion To Dismiss For Lack Of Personal Jurisdiciton And Venue And Counterclaim Plaintiff Bradley Ehlert's Motion For Permission To File Out Of Time Brief In Opposition To Walker's Motion To Dismiss, Kelly L. Ellerbe

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.


Bus 201: Legal Environment For Business Oer Curation, Erica L. Schiller, Matt Ruen 2022 Grand Valley State University

Bus 201: Legal Environment For Business Oer Curation, Erica L. Schiller, Matt Ruen

Curated OER Collections

This OER curation is an annotated bibliography of prospective OER for the GVSU course BUS 201: Legal Environment for Business.


“Fiscal Trap”, The Case Of Greece, Titos Ritsatos 2022 College of Mount Saint Vincent

“Fiscal Trap”, The Case Of Greece, Titos Ritsatos

Southern University College of Business E-Journal

Present research aims at the introduction of the term “Fiscal Trap” in economic literature, as a comprehensive definition of the economic situation in which any available combination of fiscal-only policy measures (tax increases and austerity measures), would fail to fulfill fiscal targets during periods of recession. Using recent experience from the case of Greece, an ex-post evaluation of adopted policy effectiveness is pursued. Fiscal austerity and increased taxation enforced in Greece during the years 2009-2012, resulted in decreased tax revenues, lower GDP and increased debt-to-GDP ratio. In order to slip away from the vicious cycle generated by austerity and tax …


The Terrorist Laffer Curve:Rationality And Insurgency In Iraq, 2004-2008, Dennis S. Edwards 2022 Coastal Carolina University

The Terrorist Laffer Curve:Rationality And Insurgency In Iraq, 2004-2008, Dennis S. Edwards

Southern University College of Business E-Journal

While the original framework by Arthur Laffer focused on tax rates and the resulting revenue from such taxation, the Laffer curve has been applied to other studies in behavior as well. This paper details evidence of a Laffer curve in Iraq with respect to terrorist violence and Iraqi public support of that violence against the U.S.-led coalition forces. As insurgents began killing more Iraqi citizens in their attacks on U.S.-led forces, the increased lethality caused initial support of such violence to erode. As a result, the high-level terrorist hierarchy has suggested that its operatives reduce lethality and indiscriminate bombings.


Balancing Mission And Margins: What Makes Healthy Community Food Stores Successful, Sara John, Megan R. Winkler, Ravneet Kuar, Julia DeAngelo, Alex B. Hill, Samantha M. Sundermeir, Uriyoán Colón-Ramos, Lucia A. Leone, Rachael D. Dombrowski, Emma C. Lewis, Joel Gittelsohn 2022 Center for Science in the Public Interest, Washington, DC

Balancing Mission And Margins: What Makes Healthy Community Food Stores Successful, Sara John, Megan R. Winkler, Ravneet Kuar, Julia Deangelo, Alex B. Hill, Samantha M. Sundermeir, Uriyoán Colón-Ramos, Lucia A. Leone, Rachael D. Dombrowski, Emma C. Lewis, Joel Gittelsohn

Urban Studies and Planning Faculty Research Publications

Mission-driven, independently-owned community food stores have been identified as a potential solution to improve access to healthy foods, yet to date there is limited information on what factors contribute to these stores’ success and failure. Using a multiple case study approach, this study examined what makes a healthy community food store successful and identified strategies for success in seven community stores in urban areas across the United States. We used Stake’s multiple case study analysis approach to identify the following key aims that contributed to community store success across all cases: (1) making healthy food available, (2) offering healthy foods …


Subtle Leadership: When Referent Power Is Subtly Powerful, Luz E. Quiñones-González 2022 University of Puerto Rico, Mayagüez Campus

Subtle Leadership: When Referent Power Is Subtly Powerful, Luz E. Quiñones-González

The Journal of Values-Based Leadership

The following research presents the construct of “subtle leadership” in a conceptual discussion as a new way of perceiving and studying leaders of the twenty-first century. Its core objective points toward the conceptualization of “subtle leadership,” sharing a basic definition to provoke discussion and emerging theoretical framework in order to better understand the current organizational reality. Some leadership styles such as servant leadership, shared leadership, and authentic leadership are discussed to compare and contrast them with “subtle leadership,” emphasizing that leadership is viewed as a process and not only as styles or personal traits. Subtle leadership is primarily based on …


Michigan Case Puts Chink In Higher Education Admission Standards, Albert D. Clark 2022 Southern University and A & M College

Michigan Case Puts Chink In Higher Education Admission Standards, Albert D. Clark

Southern University College of Business E-Journal

This paper examines the recent April 2014 decision by the U.S. Supreme Court supporting the state of Michigan’s constitutional amendment banning the use of race as an affirmative action tool in selecting admissions to the state’s public universities. The 6-2 ruling in the case of Schuette v. Coalition to Defend Affirmative Action has been hailed by some as a major step in the unraveling of the policy of Affirmative Action on a permanent basis.


Building An Equitable Food System In Georgia With Future Farmers: A Business Case Study, Yukta Sinha 2022 Dartmouth College

Building An Equitable Food System In Georgia With Future Farmers: A Business Case Study, Yukta Sinha

Dartmouth College Master’s Theses

My thesis aims to investigate how a mobile application called Future Farmers ©, that connects farmers with retailers bypassing middlemen, can increase farmers’ bargaining power thereby creating an equitable food system. More specifically, my thesis seeks to analyse the application’s viability in the country of Georgia. Drawing upon primary data collected through interviews with farmers and retailers as well as a review of relevant literature, this research will utilize a mixed-methods approach to explore the impact of this technology on the agricultural industry in Georgia. The company’s revenue projections and market access are just some aspects evaluated while qualitative information …


J Mich Dent Assoc July 2022, 2022 American Dental Association

J Mich Dent Assoc July 2022

The Journal of the Michigan Dental Association

Monthly, The Journal of the Michigan Dental Association brings news, information, and feature articles to our state's oral health community and the MDA's 6,200+ members. No publication reaches more Michigan dentists! In this July 2022 issue, the reader will find the following original content:

  • A cover feature on negotiating reimbursement rates with PPO contracts.
  • A cover feature on guarding against employee embezzlement.
  • A 10-Minute EBD on rampant caries management and prevention with ADHD patients taking stimulant medications.
  • A Back Page look at the 2022 MDA award winners.
  • News you need: an Editorial, guidance on dental practice cybersecurity, and regular department …


Dentistry And The Law: Risk Of Employment Discrimination In Job Advertisements, Dan Schulte JD 2022 Kerr Russell

Dentistry And The Law: Risk Of Employment Discrimination In Job Advertisements, Dan Schulte Jd

The Journal of the Michigan Dental Association

Employment discrimination in job advertisements that include religious references, such as statements like "faith-based practice" or symbols like crosses, is a legal concern. Federal and Michigan state laws, particularly the Elliot Larson Civil Rights Act (ELCRA), prohibit discrimination in employment, encompassing various protected classes. ELCRA applies to all employers in Michigan, regardless of their size. Violating ELCRA can lead to legal consequences, including injunctive relief and compensatory damages. Including such references or symbols in job ads can be used as evidence against employers in discrimination claims, even if rejected candidates have lesser qualifications. Publishers of these ads are also at …


Staff Matters: Independent Contractor Or Temporary Employee?, Jodi Schafer SPHR, SHRM-SCP 2022 HRM Services

Staff Matters: Independent Contractor Or Temporary Employee?, Jodi Schafer Sphr, Shrm-Scp

The Journal of the Michigan Dental Association

Determining whether temporary hygienists should be classified as independent contractors or employees requires careful consideration. While treating them as independent contractors offers advantages, such as avoiding payroll taxes and paperwork, it must align with specific IRS criteria. The classification hinges on the degree of control the practice exerts over their work, encompassing behavioral and financial control. If the practice significantly controls aspects like duties, hours, and business aspects, it may be wiser to classify them as employees. The IRS provides a form (SS-8) to assess the relationship in-depth. Additionally, if hygienists request employee status and you cannot definitively prove otherwise, …


Corporate Governance Guidelines: How To Improve Disclosure And Promote Better Corporate Governance In Public Companies, Jennifer O'Hare 2022 Villanova University Charles Widger School of Law

Corporate Governance Guidelines: How To Improve Disclosure And Promote Better Corporate Governance In Public Companies, Jennifer O'Hare

Faculty Publications

If you are a shareholder of a public corporation, you may think it would be easy to find basic information about your shareholder rights, such as whether shareholders have the right to call special stockholder meetings. You would probably assume that the information would be disclosed in the company’s “Corporate Governance Guidelines,” (CGGs) which, according to a New York Stock Exchange (NYSE) rule, must be posted on the company’s website for shareholder review. But, as this article shows, companies are not required to disclose information about shareholder rights in their corporate governance guidelines, and most companies have chosen not to …


The Effects Of Religious Freedom Laws On Employment , Small-Minority-Owned Businesses And Minority Populations, Carl Enomoto, Jazmine Brantley, Sajid A. Noor 2022 New Mexico State University

The Effects Of Religious Freedom Laws On Employment , Small-Minority-Owned Businesses And Minority Populations, Carl Enomoto, Jazmine Brantley, Sajid A. Noor

Southern University College of Business E-Journal

Twenty states have now passed religious freedom laws to protect religious practices and beliefs. While many individuals and groups believe these laws are necessary to protect them from government intervention that may take away their rights, there are others who fear that these laws can be used by businesses to discriminate against the LGBT community in the name of religion. In a recent case in Indiana, several large corporations voiced their dissent over the state’s impending religious freedom law, causing the Governor to sign a new version of the bill. The purpose of this paper is to determine how these …


Sustainability Reporting And Tax Aggressiveness Before And During Covid-19: Gcg Moderating Variable, Wijaya Triwacananingrum, Gabriella Michelle Wijaya 2022 Universitas Pelita Harapan, Tangerang

Sustainability Reporting And Tax Aggressiveness Before And During Covid-19: Gcg Moderating Variable, Wijaya Triwacananingrum, Gabriella Michelle Wijaya

Jurnal Akuntansi dan Keuangan Indonesia

This research aimed to examine the incremental effect of COVID-19 on sustainability reports disclosures towards tax aggressiveness by moderating Good Corporate Governance (GCG) in a balanced period before and during COVID-19. Disclosure of sustainability reports and tax aggressiveness are measured using the GRI Standards index and the Effective Tax Rate (ETR), respectively. Meanwhile, GCG is measured based on 15 indices (ICGI) developed by Tanjung (2020). An analytical method in the form of multiple linear regression was used on 100 companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2020 as the research object. The results did not show …


Marketing Deception By The Internet Service Providers From The Perspectives Of The University Students In Hebron Governorate, Basha'ir Takrouri, Sameer Abu-Znaid 2022 Hebron University, Palestine

Marketing Deception By The Internet Service Providers From The Perspectives Of The University Students In Hebron Governorate, Basha'ir Takrouri, Sameer Abu-Znaid

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

This study aimed to identify the deception made by the internet providers, and identify the degree of that deception in the Marketing Mix’s 4Ps (Product or service, Price, Promotion, and Process of distribution) of those companies among university students in Hebron Governorate. To achieve the study objectives, the researcher used the descriptive analytical methodology. The study population consisted of (380) male and female university students in Hebron Governorate. Additionally, the study sample was selected by the random sample. The type of the sample was stratified random proportional sample. The questionnaire was used as a tool of the study, and it …


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