Digital Commons Network^™

Market Anomalies In Stock Returns: A Comparative Analysis Of Kompas 100 Index Companies And Investor33 Index, Dayanti Dayanti, Nofryanti Nofryanti, Iin Rosini

Journal of Accounting Auditing and Business

This research aims to analyse the impact of the week-four effect and the January effect on stock returns, focusing on companies listed in the Kompas 100 and Investor33 indices, with respective sample sizes of 150 and 125, spanning the period from 2018 to 2022. Hypothesis testing was performed using panel data regression analysis, revealing that neither the week-four effect nor the January effect significantly influences stock returns within the Kompas 100 index. In contrast, both effects have a notable impact on stock returns in the Investor33 index, which is also projected to yield better stock returns in the future compared …

The Influence Of "Ifbb Pro" Designation On Consumer Decision-Making In Online Personal Training Services: An Experimental Investigation, Zehua Hei, Alan Morse

Global Sport Business Journal

The recent rising health awareness, social media occurrence, and digital access to fitness services promote the growth of online personal training. Drawing upon signaling theory, a recent rising group of trainers, “IFBB Pro” athletes, who are perceived as elite bodybuilders, often signal a high level of expertise and competency in fitness training. With content marketing as the background, posted content plays a key role in this process as social media platforms become increasingly popular for fitness professionals to market their personal training services and attract clients. However, scarce research exists to investigate how this designation influences consumer perceptions and purchase …

Development And Validation Of The Informal Safety Leadership Measure, Ashley L. Gill

Dissertations

This research develops and validates a measure of the emerging concept of informal safety leadership (ISL), which integrates elements of safety leadership and informal leadership to address a significant gap in organizational safety literature. Despite extensive research on formal safety leadership, there remains limited understanding of how non-managerial employees influence safety practices and culture within organizations. This dissertation develops and validates a comprehensive measure of informal safety leadership through a sequential mixed-methods approach incorporating a pilot study and two additional studies. First, a pilot study employed focus groups with health, safety, and environmental professionals to identify key dimensions of ISL. …

Need Frustration And Poor Mental Health Among Collegiate Athletes: The Indirect Role Of Ruminative Thinking, Alanni N. Brown, Adrian J. Bravo, Stimulant Norms And Prevalence 2 (Snap2) Study Team

Journal of Athlete Development and Experience

Vulnerability to negative mental health outcomes (i.e. anxiety and depression) among DI collegiate athletes may best be understood using Self Determination Theory (SDT) and the framework that need frustration impairs autonomy, competence, and relatedness. Need frustration may also relate to negative mental health symptoms via higher ruminative thinking, known to relate to both need frustration and poor mental health. The present study tested these two path models (i.e., SDT need frustration components [autonomy, relatedness, competency]-->rumination facets [problem-focused thoughts, counterfactual thinking, repetitive thinking, anticipatory thoughts]-->mental health problems (one for depression and one for anxiety as outcomes) among 341 collegiate …

Agency Problem And Corporate Philanthropy—Evidence From China’S Anticorruption Campaign, Lihong Liang, Nian Liu, Wenjie Ma

Accounting - All Scholarship

This study explores the effect of China’s anticorruption campaign as a natural experiment for testing the agency-cost view of philanthropy. We find that state-owned enterprises (SOEs), which are more influenced by this campaign, experienced larger declines in philanthropy than non-state-owned enterprises (non-SOEs), especially regarding the percentage of high-agency-cost donations. The effect is more pronounced for firms with higher agency costs, namely firms with higher perks and located in low-legal-protection regions. Further, using manually collected data on firms’ philanthropy disclosure, we find that the campaign improves transparency in corporate philanthropy disclosures. SOEs are more likely to disclose donation information and provide …

Book Review: Quiet Quitting And The Leadership Challenge, Elizabeth Gingerich

The Journal of Values-Based Leadership

No abstract provided.

Water From Stone: Extracting Leadership Wisdom From Moses' Mistake In Striking The Rock, Hershey H. Friedman, Joshua Krausz

The Journal of Values-Based Leadership

This paper explores the leadership lessons embedded in the story of Moses striking the rock rather than speaking to it. While seemingly a simple act of disobedience, it highlights the crucial need for leaders to adapt their approach based on the situation. Just as Moses faced a new generation with different needs, leaders today must understand the complex interplay of social and psychological factors within their teams. Proactive problem-solving, rather than reactive responses, is critical. Furthermore, fostering a collaborative environment where individuals work towards a shared purpose, independent of a single leader, is essential to avoid dependency and encourage healthy …

Leadership In The Accountability Era: Resisting Values Drift Through Deliberate System Design, Christine Haskell

The Journal of Values-Based Leadership

This study introduces values drift— the gradual, often unconscious misalignment between actions and stated commitments, driven less by misconduct than by lack of awareness, inertia, or performance pressure. As an emerging leadership risk, values drift is increasingly amplified by algorithmic influence and efficiency metrics. This research extends the Values Lifecycle Framework to examine how leaders sustain values alignment in high-velocity, data-driven environments. Through qualitative interviews with 19 CEOs, three leadership typologies emerged: Defaulters, who maintain stability through routine; Correctors, who stand at pivotal choice points where recognition and response are possible but not guaranteed; and Balancers, who embed …

Factor Analysis Of The Cultivated Leadership Questionnaire (Clq) And Measurement Against The Short Dark Triad (Sd3), Christopher Ewing, Michael Epstein

The Journal of Values-Based Leadership

This study aimed to evaluate the Cultivated Leadership Questionnaire (CLQ), a self-report tool designed to assess leadership based on key constructs such as self-regulatory behaviors, emotional intelligence, prosocial actions, positive motivational strategies, and personal influence. An exploratory factor analysis identified two main components that together accounted for 65.44% of the variance, suggesting a general leadership factor and a secondary factor capturing more specific leadership attributes. The study also examined the relationship between Dark Triad traits—psychopathy, narcissism, and Machiavellianism—and the leadership behaviors measured by the CLQ. The results revealed negative correlations between both Machiavellianism and psychopathy with leadership behaviors, while narcissism …

A Dynamic Leadership Approach In Different Situations And Contexts, Francois Kammoe

The Journal of Values-Based Leadership

This paper is one of the first to provide empirical evidence supporting the conceptualization of a dynamic leadership approach in which employee maturity and organizational dynamism help leaders make the right choice of leadership styles to improve employee job satisfaction. As business environments change and employee maturity differs in this dynamic business era, and as there is a chaos characterized by numerous leadership styles in the leadership literature, adopting a dynamic leadership approach has become important to identify the most effective leadership styles suitable for employees. A quantitative study using conditional process analysis was conducted to examine a dynamic leadership …

Crafting Ethical Problem-Solving Cultures: A Leader’S Role In Complex Adaptive Systems, Elizabeth A. Luckman

The Journal of Values-Based Leadership

In today’s complex and interconnected world, leaders play a critical role in fostering ethical problem-solving cultures within organizations. To enable leaders to succeed in this evolving landscape, this paper advocates for a necessary paradigm shift: a transition in mental models about how organizations function. Historically, organizations have been viewed as mechanistic systems, but there is a substantial opportunity to improve our work by viewing organizations as complex adaptive systems. This shift alters fundamental assumptions about organizational operations and redefines leadership as the creation of conditions for effective and ethical problem-solving. In this paper, I examine the changing mental models that …

Washing Versus Shepherding: An Important Distinction, Phillip Johnson

The Journal of Values-Based Leadership

This article suggests a pragmatic, outcomes-driven approach to the ethical dilemmas faced by values-driven organizations when considering partnerships with entities that may not align with their principles. It examines the complexity of reconciling positive actions by "bad" actors, such as an oil giant investing in renewables or a controversial government addressing social issues. The article distinguishes between "washing"—reputation-laundering efforts driven by PR motives—and "shepherding", where organizations support initiatives that create substantive positive outcomes despite disapproving of the initiating entity.

While acknowledging the philosophical underpinnings of these dilemmas, the article advocates for an approach that prioritizes actions that demonstrably …

Summer/Fall 2025

The Journal of Values-Based Leadership

No abstract provided.

The Tax Adviser, Volume 10, Number 12, December 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended November 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Constructive Dividend Doctrine As Applied To Intercompany Pricing, Richard H. Kalish, Francis L. Dougan

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 10, Number 11, November 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended October 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Washington Report: Aicpa Acts To Restore Social Security Benefits To Retired Partners, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 10, Number 10, October 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended September 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Clinic, Albert B. Ellentuck

Tax Adviser

No abstract provided.

Lump Sum Distributions And The Special 10-Year Averaging Election: ’78 Act May Alter The Decision, John O. Everett, Cathleen A. Geddeis

Tax Adviser

No abstract provided.

Washington Report: Responsibilities In Tax Practice And Thor Power Tool, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Newly Proposed Regulations On Lifo Conformity: Lifting The Embargo On Full Disclosure On, Felix B. Laughlin

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 10, Number 9, September 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended August 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Irs Inspection Service, Robert L. Rebein

Tax Adviser

No abstract provided.