Digital Commons Network^™

Does Generative Ai Facilitate Investor Trading? Early Evidence From Chatgpt Outages, Qiang Cheng, Pengkai Lin, Yue Zhao

Research Collection School Of Accountancy

In this paper, we use ChatGPT outages to provide early evidence on whether investors rely on generative artificial intelligence (GenAI) to perform professional tasks and the associated impact on stock price informativeness. We document a significant decline in stock trading volume during ChatGPT outages. The effect is stronger for firms with corporate news released immediately before or during the outages and for firms with higher ownership held by transient institutional investors. We then document declines in short-run price impact and return variance during the outage periods, consistent with reduced informed trading. Lastly, we document a positive effect of GenAI-assisted trading …

Commentary: Delayed Climate Reporting Requirements Threaten Singapore’S Sustainability Leadership, Jiwei Wang, Holly I. Yang, Liandong Zhang

Research Collection School Of Accountancy

In a commentary by SMU Professor of Accounting (Practice) and Director of Master of Professional Accounting (MPA) and Master of Science in Accounting (MSA) programmes Wang Jiwei, SMU Associate Professor of Accounting, Lee Kong Chian Fellow and Co-Director (Academic Research) of the School of Accountancy Research Centre (SOAR) Holly Yang, and SMU Dean of School of Accountancy and Lee Kong Chian Professor of Accounting Zhang Liandong, they suggested that delaying climate disclosure requirements for small and mid-sized enterprises (SMEs) from 2025 to 2030 could weaken Singapore’s sustainable finance leadership, despite regulators saying the extension would help smaller firms build environmental, …

Discussion Of "Csr And Negative Corporate Events: The Moderating Role Of Managerial Overconfidence", Hye Sun Chang

Research Collection School Of Accountancy

Corporate social responsibility (CSR) refers to the notion that firms are accountable not only to shareholders but also to a broader set of stakeholders including customers, employees, creditors, and the communities in which they operate. Although CSR has long been part of corporate discourse, its prominence has grown with the rise of environmental, social, and governance (ESG) concerns. Today’s consumers and stakeholders are increasingly attentive to issues such as climate change, economic inequality, labor rights, and social justice, prompting firms to align their strategies with evolving societal expectations. Building on this increasingly salient backdrop, Chu et al. (2026), hereafter CCT, …

Scenarios For Csrd Scope Amendments - Advancing Reporting Scope While Reducing Further Burden, Andreas Rasche, Theodor Florian Cojoianu, Andreas G. F. Hoepner, Fabiola Schneider

Research Collection College of Integrative Studies

This paper presents calculations related to the CSRD scope criteria which are modified through the Omnibus I Simplification Package. We show how many companies would be in scope of CSRD when considering the criteria suggested by (a) the Commission’s Omnibus proposal, (b) the position adopted by the Council of the EU, and (c) the European Peoples Party (EPP) proposal in the European Parliament. For each of these three “cases” we show the impact of lowering or increasing the employee-related threshold. 1.    Our calculations demonstrate that the number of in-scope companies varies significantly when modifying the employee threshold. We conclude from …

Pricing Strategies In Global Channels: Considering The Effects Of Parallel Trade, Yuan-Mao Kao, Yang Yang, Shih-Fen Cheng, Cheng-Hung Wu

Research Collection School Of Computing and Information Systems

Pricing a global product differently across multiple regions is a common but controversial practice. Although price differentiation helps capture unique market characteristics, it also encourages parallel trade, which may affect the overall corporate performance of a global company. We study this problem with a single global business unit (GBU) and multiple local business units (LBUs). The GBU manufactures a product and sets a transfer price for supplying the product to all LBUs, and LBUs decide retail prices for their respective regional markets. Customers can purchase products in any region by comparing LBUs’ prices and other parallel-imported factors, and we construct …

Feasibility Of Onshore Power Supply For Port Electrification : A Business Case For Ports, Atti Abbas Shah

World Maritime University Dissertations

No abstract provided.

Biosecurity Investment Impacts On Highly Pathogenic Avian Influenza Control In United States Commercial Turkey Operations, Jada M. Thompson, Kelly Patyk, Victoria Fields, Matthew Branan, Amy Delgado, Kylie Roesler

Agricultural Economics and Agribusiness Faculty Publications and Presentations

Highly pathogenic avian influenza (HPAI) is an extremely transmissible virus that poses a significant threat to the U.S. turkey industry through contagion from migratory birds and results in whole-farm depopulation. To combat the disastrous economic impacts of HPAI, this study examined how biosecurity investments may have economic benefits to producers and the industry. Using data collected from a farm-focused survey of commercial turkey producers, the differences in biosecurity practices between farms affected by HPAI and unaffected farms in 2022 were analyzed. This evaluation aims to understand how effective biosecurity investments were towards reducing the susceptibility of a turkey farm to …

Adaptive Vs. Traditional Learning: Long-Term Knowledge Retention -A Literature Review, Amal Altalhi, Chaitali Bonke, Khaled Alblowi

Information Systems Faculty Publications

Adaptive learning, a personalized educational approach, has appeared as a substitute paradigm to conventional teaching methodologies. Opposed to instruction-based learning, adaptive learning prepares learning content in a way that corresponds to individual learner needs, increasing engagement and knowledge retention. The present study has been conducted to review the literature to evaluate the influence of adaptive learning systems on long-term knowledge retention as compared to their traditional counterparts. Real-time feedback, spaced repetition, and scaffolded content can reduce cognitive load and enhance the learning experience, as they are considered highly effective tools. Several studies have shown that retention improves through the use …

The Tax Adviser, Volume 2, Number 8, August 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Integration Of Pension And Profit-Sharing Plans With Social Security, Edward H. Owen, Aubrey White

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 2, Number 7, July 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

U. S. Tax Consequences Of Foreign Currency Fluctuations, Donatello M. Rosignoli

Tax Adviser

No abstract provided.

Relationship Between Knowledge Sharing And Innovative Work Behaviour: The Role Of Flexible Work Arrangement, Thuy Phuong Nguyen, Quoc Trung Pham

The South East Asian Journal of Management

Research Aims: To examine the influence of Knowledge Sharing (KS) on Innovative Work Behaviour (IWB) of employees in the IT industry, as well as the role of Flexible Work Arrangement (FWA) in this relationship.

Design/Methodology/Approach: A survey was conducted gathering responses of employees of IT companies in Ho Chi Minh City. PLS-SEM approach was employed by using the SmartPLS application to analyse the model.

Research Findings: A significant impact of Theory of Planned Behaviour factors, which are Attitudes toward a behaviour, Subjective Norms, and Perceived Behaviour Control on KS Intention was found, leading to a significant relationship with KS Behaviour. …

Drivers Of Policy Support And Political Consumerism Behavior Among Water Recreationists, Mina Kim

Proceedings of the Recreation Experience Community Network Research Symposium

Individuals who engage in water-based recreation share a distinct bond with water quality due to their direct contact with aquatic environments during leisure activities. Increasing concerns about water quality have led to a rise in research exploring how environmental conditions and perceived risks shape environmental attitudes and conservation actions. However, it remains uncertain whether water recreationists extend their conservation efforts beyond those directly tied to their activities. To explore this issue, the present study investigates whether water-based recreationists in South Carolina support more stringent water management policies and engage in political consumerism behaviors, such as boycotting and buycotting. Data were …

How Did The Pandemic Change The Role Of Recreational Waters In Bringing Visitors? Analysis Of South Carolina Mobility Big Data, Seonjin Lee, Lori Pennington-Gray, Ph.D.

Proceedings of the Recreation Experience Community Network Research Symposium

The COVID-19 pandemic had a profound impact on nature-based recreational activities. Outdoor recreation became popular as an alternative to international travel with less risk of contagion. However, the question remains whether there was an enduring change in the role of natural resources in driving visitors. This study investigates the relevance of recreational waters, particularly lakes and beaches, to changes in patterns of domestic visitors to South Carolina between 2019 and 2023. All counties showed growth in recreational visitors, as well as diversification of visitors. However, the magnitude of the increase showed a significant difference based on geographical factors. Eight coastal …

Understanding Film Tax Credits In Nevada And Nationally, Michael J. Brown, David F. Damore, William E. Brown Jr.

Policy Briefs and Reports

This policy primer provides an overview of Nevada’s transferable tax credit program for film and other productions and reviews articles, reports, audits, and studies of film tax credits as a tool for economic development in the United States. This review considers a significant body of work analyzing the use of film tax credits in support of economic development. Studies and state audits often show that because film tax credits do not create the number and quality of full-time jobs necessary to merit their costs and do little to stimulate other related industries, they are a poor financial choice for state …

International Conference On Management, Business And Economics, University For Business And Technology (Ubt) In Kosovo

UBT International Conference

UBT Annual International Conference is the 14th international interdisciplinary peer reviewed conference which publishes works of the scientists as well as practitioners in the area where UBT is active in Education, Research and Development. The UBT aims to implement an integrated strategy to establish itself as an internationally competitive, research-intensive university, committed to the transfer of knowledge and the provision of a world-class education to the most talented students from all background. The main perspective of the conference is to connect the scientists and practitioners from different disciplines in the same place and make them be aware of the recent …

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

14th International Conference On Business, Technology And Innovation 2025, University For Business And Technology - Ubt

UBT International Conference

Welcome to IC – UBT 2025

UBT Annual International Conference is the 14th international interdisciplinary peer reviewed conference which publishes works of the scientists as well as practitioners in the area where UBT is active in Education, Research and Development. The UBT aims to implement an integrated strategy to establish itself as an internationally competitive, research-intensive university, committed to the transfer of knowledge and the provision of a world-class education to the most talented students from all background. The main perspective of the conference is to connect the scientists and practitioners from different disciplines in the same place and make …

The Tax Adviser, Volume 4, Number 12, December 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

2025 Celebration Of Scholarship, Creativity, And Engagement, Todd Bruns, Jaime Pedigo, Jennifer Smith, Patty Watson, Heather Wohltman, Amanda Wolf

Programs

Each year, Eastern Illinois University proudly recognizes the outstanding achievements of our faculty in research, creativity, and engagement. This collection of accomplishments reflects the dedication of an engaged faculty committed to excellence and the continual pursuit of knowledge. Many of these successes were made possible through meaningful collaboration with our students, who contribute as co-authors, research assistants, and partners in bringing ideas to life. Some of these professional milestones represent years of effort, demonstrating remarkable persistence and determination. We offer our heartfelt congratulations on this wide range of achievements, which bring distinction to our departments, colleges, and the University as …

Enabling Coercive Drivers With Green Supply Chain Management Practices To Gain Performance Nexus Through External Collaboration And Monitoring, Aamir Rashid, Rizwana Rasheed

Publications and Research

Businesses primarily provide products or services, expand operations, and generate profits. However, they frequently disregard the environmental and economic consequences of their actions as they strive for profitability and growth. Consequently, the main objective of this research was to examine the impact of a multifaceted supply chain function on performance. Data were collected from 415 respondents employed in various manufacturing companies within a developing economy. The hypotheses were evaluated using Structural Equation Modeling (SEM) through Smart PLS. The findings discovered that ten of the thirteen hypotheses tested were supported, while three were not. Coercive drivers were observed to significantly influence …

The British Photographic Industry And The Roles Of Women 1840-1920: A Survey, Michael Pritchard

Art Inquiries

This essay surveys the role of women within the British photographic industry to 1920 and attempts to quantify the numbers involved, their roles and how they were perceived by contemporary commentators. In common with so much of nineteenth century arts and sciences women are rarely present having been excluded by legal constraints on wealth and property, from the membership of professional bodies, and by being ignored by the contemporary press, this essay provides substantive numbers emphasising their significance.

The Dark Side Of Synchrony: Investigating Affective Valence As A Moderator Of The Relationship Between Physiological Synchrony And Team Performance, Caroline N. Deal

USF Tampa Graduate Theses and Dissertations

Team processes are severely understudied, likely given their dynamic nature. Physiological synchrony (PS) may provide a solution, as PS provides a proximal, objective measure of team processes. PS is believed to develop through affect contagion, such that team members who catch each other’s emotions are more likely to physiologically synchronize. Extant research has found relationships between PS and performance; however, many questions remain regarding the nature, scope, and directionality of this relationship. I proposed that PS in the context of a positively valenced emotion would be beneficial to team performance, while PS characterized by a negatively valenced emotion would be …

Skill Evolution In The Age Of Ai-Utilizing Text Analytics For Skill Gap Analysis To Prepare Women For Leadership Roles, Blenda G. Mutuma, Marcelline Ouma, Beth Kanyiri

Communications of the IIMA

ABSTRACT
The rapid advancement of Artificial Intelligence (AI) is transforming the global workforce, presenting both opportunities and challenges for leadership development, particularly for women. As AI automates routine tasks and redefines skill requirements, there is a growing demand for uniquely human capabilities such as emotional intelligence, creativity, and strategic thinking, qualities that are inherently strong and often highly associated with women. Research indicates that women typically score higher in emotional intelligence, particularly in areas such as empathy and relationship management, which are critical for effective leadership (Goleman, 2020). Furthermore, studies by McKinsey & Company (2022) highlight that gender-diverse leadership teams, …

Satellite Remote Sensing Reveals Voluntary Cover-Crop Adoption And Crop-Rotation Hotspots In The Mississippi Alluvial Plain, Zobaer Ahmed, Connor Lawson, Kris R. Brye, V. Steven Green, Mike Popp, Aaron Shew, Lawton Nalley

Agricultural Economics and Agribusiness Faculty Publications and Presentations

Government-subsidized programs like the Environmental Quality Incentives Program and the Conservation Stewardship Program provide financial motivation for adopting cover crops. Nevertheless, many producers have internalized the holistic benefits of cover crops and voluntarily adopted them as a sustainable soil management practice. Yet, little is known about how cover crop adoption propagates beyond the first order link between financial incentives and total adopted cover crop acres. This study examined voluntary adoption of winter cover crops as well as which crop rotations had the highest cover crop use in the Mississippi Alluvial Plain (MAP) region. Cover crop locations were identified using remote …

2025-10-21 Master Of Education Arts - Secondary, Morehead State University. Faculty Senate., University Graduate Committee.

Faculty Senate Records

Proposed revisions to the Master of Arts Education for the Secondary track approved on October 21, 2025.

2025-10-21 Master Of Education Arts - Middle Grades Revision, Morehead State University. Faculty Senate., University Graduate Committee.

Faculty Senate Records

Proposed revisions to the Master of Arts Education for the Middle Grades track approved on October 21, 2025.

2025-10-21 Master Of Arts Education - Elementary Revisions, Morehead State University. Faculty Senate., University Graduate Committee.

Faculty Senate Records

Proposed revisions to the Master of Arts Education for the Elementary track approved on October 21, 2025.

An Empirical Investigation Into The Effect Of Brain Drain “Japa Syndrome” On Agile Practitioners Developing Healthcare Information Systems Software In Nigeria, Yazidu Buba Salihu, Julian M. Bass, Gloria E. Iyawa

Communications of the IIMA

Within the software engineering context, agile approaches encourage customer collaboration, iterative development, and flexibility. However, the mass exodus of highly skilled professionals, known as the “brain drain” or "Japa Syndrome," has emerged as a significant challenge, especially in Nigeria. This phenomenon has particularly impacted agile software development practitioners by undermining project continuity, knowledge transfer, and team dynamics. This study empirically examines the effect of brain drain, “Japa Syndrome,” on agile practitioners developing healthcare information systems software in Nigeria. It employed a qualitative, multi-method approach to gather empirical data from 13 agile practitioners in Nigeria’s healthcare information systems sector. The study …