Digital Commons Network^™

Identity-Based Autonomy And Its Impact On Connections With Identity-Linked Products And Brands, Keri L. Kettle, Carter Morgan, Americus Reed Ii

School of Marketing and Innovation Faculty Publications

We introduce a new characteristic of identity into the identity-based consumer behavior literature called identity-based autonomy: the autonomy (i.e., freedom from others' influence) versus heteronomy (i.e., real or perceived external influence) that people feel when enacting an identity. This new dimension thus captures how consumers enact a salient identity in an identity-relevant context. We create a new measure of identity-based autonomy to capture how this dimension varies across identities. We show that autonomous identities foster a greater sense of control over when, where, and how one uses identity-linked products. As a result, we demonstrate that people feel stronger connections …

Timing Is Everything: Congruence, Controllability, And Performance Measure Weighting, Hayden T. Gunnell, Gary Hecht, William B. Tayler, Kristy L. Towry

Faculty Publications

We investigate whether the weights managers place on performance measures for performancebased compensation depend on whether weights are determined at the beginning or end of the performance period. We propose that managers frame the weighting decision differently depending on timing. Specifically, prior to employee effort, managers frame the decision as intended to align employee effort to firm objectives, whereas after employees have exerted effort, managers frame the weighting decision as intended to evaluate employee effort. Thus, we expect, and find, that managers weight measures that are more congruent with firm objectives more heavily when weightings are determined ex ante (before …

Redesigning Executive Incentives: The Rising Role Of Subjective Performance Measures, Zackery D. Fox

Faculty Publications

Despite the growing use of subjective performance incentives used in executive bonuses, empirical evidence on their effectiveness remains inconclusive. This study explores three aspects of subjective metrics in bonus plan design: their prevalence, the goals they target, and their impact on managerial behavior and firm outcomes. First, I document 53.8 percent of CEO bonus plans include at least one subjective performance measure, and among these plans, an average of 38.9 percent of total bonus weight is allocated to these measures. Using machine learning, I show subjective metrics target incentives related to employees, firm culture, and executive performance. Second, using the …

Foreign Tax Holiday Participation And U.S. Job And Investment Loss, Zackery D. Fox, Linda Krull, Scott G. Rane

Faculty Publications

We investigate whether foreign tax holiday participation among U.S. multinational companies is associated with offshoring U.S. jobs and other domestic investment activities. We find that foreign tax holiday participation is associated with (1) an increase in offshoring U.S. jobs and (2) a decrease in domestic investment, as proxied by changes in the number of employees, capital expenditures, and R&D activity. Furthermore, we find evidence suggesting that the association between targeted, temporary tax incentives provided by foreign tax holidays and firms’ domestic activities is stronger among firms with a smaller foreign presence and is distinct from the impact of foreign statutory …

Disclosure Benchmarking By Lawyers: Evidence Fromthe Ipo Setting, Michael S. Drake, Jeff Mcmullin, Kenneth Merkley, Chase Potter, John Treu

Faculty Publications

Lawyers play an important advisory role in drafting financial reports, yet empirical evidence documenting the influence of external legal counsel on this process remains sparse. This study focuses on a specific aspect of lawyers’ drafting process: the practice of reviewing disclosures previously filed by other issuers—a practice termed “disclosure benchmarking.” Using initial public offering (IPO) disclosures as the setting, we find that disclosure benchmarking is associated with amore efficient Securities and Exchange Commission (SEC) review process. We further find that it is associated with several measures of disclosure quality, including disclosures that are less likely to be revised in subsequent …

The Influence Of Financial Data Subscriptions On Analyst Research, Braiden Coleman, Travis Dyer, Mark Lang

Faculty Publications

We use disclosed “source” data from analyst reports to infer brokerage financial data subscriptions (FDS) and investigate their effects on analyst research. When brokerages add FDS, their analysts’ forecast accuracy increases. Effect sizes are at least as large as those for analyst experience, busyness, and brokerage size. Benefits are largest for less experienced and busier analysts with less private access to management forecasting over longer horizons. Although adding new FDS benefits individual analysts, there is substantial overlap in FDS across brokerages, leading to homogenized market views. Specifically, when brokerages have overlapping FDS, their analysts’ forecasts, timing, boldness, recommendations, report content, …

Signaling Innovation: The Nontax Benefits Of Claiming R&D Tax Credits, Bradford F. Hepfer, Hannah W. Judd, Sarah C. Rice

Faculty Publications

Using the IPO setting, we test whether firms signal the quality of their investments in innovation activities by claiming R&D tax credits. We find the presence and amount of the R&D credit are each associated with lower information asymmetry and with higher investor demand at IPO. Conservatively, we estimate that sample firms realize additional IPO proceeds of 32–45 percent of their creditable R&D expenditures, indicating economically significant non-tax benefits associated with the R&D credit. We verify the R&D credit signal by showing its positive association with firms’ future patenting activity, patent citations, and post-IPO stock returns. Results from these tests …

The Future Performance Implications Of Non-Gaap Motivated Investment, Minkwan Ahn, Theodore E. Christensen, Ryan G. Johnson, Melissa F. Lewis-Western

Faculty Publications

We investigate whether consistent non-GAAP reporting is associated with investment efficiency. Prior research finds a positive association between non-GAAP reporting and investment levels, concluding that it represents overinvestment. We corroborate this positive association, but additional tests are not consistent with the conclusion of inefficient overinvestment. Specifically, we explore the relation between investment and future cash flows as a proxy for the realization of investments in positive net present value projects. We find that the investments of firms that consistently report non-GAAP metrics are associated with similar or higher future cash flows than the investments of firms reporting only GAAP earnings, …

Artificial Intelligence, Society 5.0 And Smart City Adaptation Initiatives For Businesses: An Integrated Approach, Inês A.M. Gil, Fernando A.F. Ferreira, Neuza C.M.Q.F. Ferreira, Florentin Smarandache, Momtaj Khanam, Tugrul Daim

Branch Mathematics and Statistics Faculty and Staff Publications

The unprecedented migration of populations to urban areas has created major challenges for municipalities and service providers. To address these issues, decision-makers must embrace smart city and Society 5.0 paradigms, both of which focus on adaptability and sustainable development. Artificial intelligence (AI) plays a pivotal role by expanding service capacity, enabling automation, and processing vast data to align urban development with the UN’s Sustainable Development Goals (SDGs). This paper develops a multi-criteria analysis system designed to support decision-making in complex socio-technological contexts. Using cognitive mapping and the Decision-Making Trial and Evaluation Laboratory (DEMATEL) technique within a neutrosophic environment, the study …

Impact Of Firms’ Innovation And Environmental, Social, And Governance (Esg) Score On Financial Performance: A Study Of Telecommunications And Information Technology Companies Listed On Apec Member Countries’ Stock Exchanges In The Period Of 2018-2022, Navira Putri Apriliani, Rahmat Aryo Baskoro

The Indonesian Capital Market Review

The telecommunications and information technology sectors significantly drive economic growth through continuous innovation. This study investigates how Innovation and Environmental, Social, and Governance (ESG) metrics affect the financial performance of 80 telecommunications firms listed on stock exchanges in APEC member nations from 2018 to 2022. Innovation is evaluated based on research and development expenditures, whereas financial performance is determined by examining revenue and Tobin’s Q. Employing Ordinary Least Squares (OLS) and Two-Stage Least Squares (2SLS) regression methods, the findings reveal that innovation positively influences ESG scores, notably improving governance aspects. ESG scores positively impact revenue but negatively affect Tobin’s Q. …

Investigating Brand Awareness, Brand Image, And Perceived Quality On Customer Loyalty, Antaja Nadjwa, Diandra Srivania, Hasna Rizki Mardhiana

Jurnal Vokasi Indonesia

This study investigates the impact of brand awareness, brand image, and perceived quality on customer loyalty, with a focus on Telkomsel users within the Creative Business program at Universitas Indonesia. Employing a quantitative research methodology, data were collected from 50 respondents using a structured questionnaire and analyzed using SPSS 26. The findings reveal that all three factors—brand awareness, brand image, and perceived quality—positively influence customer satisfaction, which in turn significantly enhances customer loyalty. Specifically, perceived quality emerged as the most influential factor driving customer satisfaction, followed by brand image and brand awareness. The study underscores the critical role of perceived …

The Importance And Role Of Public Relations In The Marketing Department At Mangkuluhur Artotel Suites, Habibillah Fitran, Mohammad Ridha

Jurnal Vokasi Indonesia

ABSTRACT The purpose of writing this research is to explain the role of Public Relations in the Marketing Communication Department regarding how to improve brand image, improve marketing and advertising to be more optimal, publish various information and promotions at Mangkuluhur ARTOTEL Suites through various information media and social media, and how to respond to customer complaints, as well as obstacles that occur in hotels related to various customer complaints and poor communication by several individuals within the hotel employees are also accompanied by appropriate solutions. To complete this research, the author collected data by conducting observations accompanied by interviews …

Accounting Firm Professionals’ Perceptions Of Internal Control And User Issues Associated With Quickbooks, Dena Breece, William Thomas, Daniel Parisian

The North American Accounting Studies

With increased Certified Public Accountants eligible to retire and challenges with hiring quality accounting staff, organizations must be increasingly aware of the likelihood of accounting information system internal control problems and possible solutions to address these issues. With the ongoing desire for sound financial reporting and fraudulent activity on the rise, organizations should also prioritize understanding the existence and differences of system internal controls. This study examines accounting firm professionals’ perceptions or beliefs on potential internal control problems and solutions in utilizing Intuit QuickBooks Desktop and QuickBooks Online to gain insight on whether problems and solutions exist and any differences …

Online Versus Face-To-Face Instruction: Entry Level Accounting Students Are Performing About The Same, Nancy L. Johnson, Candalyn B. Rade

The North American Accounting Studies

Students today demonstrate strong aptitude for using online learning resources resulting from most completing high school during the COVID-19 pandemic. Learning resources available for instructional design include faculty created, publisher provided, and a plethora of online videos. This study aimed to understand if scores on graded assignments differ between online (OL) and face-to-face (F2F) sections of entry-level accounting, differences in student learning resources access, and if access correlates with performance on graded assignments. Findings revealed students performed similarly in OL and F2F sections on many, but not all graded assignments. Video resource access was higher for OL students and was …

Balancing Governance And Tradition: Navigating Political, Social, Economic, And Cultural Dynamics In Indonesian Village-Owned Enterprises, Desti Fitriani, Elvia R. Shauki, Mohammad Istiaq Azim

ASEAN Journal of Community Engagement

This study examines the complex governance dynamics affecting Indonesian Badan Usaha Milik Desa (BUMDes) [village-owned enterprises], focusing on political, social, economic, and cultural pressures. Using a qualitative multi-case approach, including focus group discussions with 65 participants from West Java and West Nusa Tenggara, Indonesia, the study identified significant challenges: political interference, limited community engagement, economic dependence on government funds, and cultural norms that constrain BUMDes operations. Village elites frequently influence governance, limited capital access, and ingrained cultural values hinder transparency and open dialogue. To address these challenges, this study recommends a comprehensive approach comprising four key strategies: enhancing the institutional …

Literacy Story Mapping: Empowering Bogoran Hamlet In Indonesia Through Among E3cho Program, Luky Tiasari, Shanta Rezkita, Vita Tri Wahyuni, Deyas Fito Nurochman, Annisa Hapsari, Dwi Setiawan

ASEAN Journal of Community Engagement

This paper outlines the implementation of Among Education, Environment, Economic, Culture, Healthy, and Outcome (Among E³CHO), a community engagement program in Bogoran Hamlet in Trirenggo Region of Bantul Regency, Yogyakarta, Indonesia. Among E³CHO initiative consists of multiple education, environment, economic, culture, and health engagement sessions aimed at generating a literacy story map, Peta Cerita Berliterasi, as an integrated outcome of community capacities. The program development followed community-based research methodologies, starting with the identification of challenges facing by the community using comprehensive questionnaires, followed by multiple community engagement programs. In the program, the health …

The Empowerment Of Consumers With Disabilities: The Role Of Self-Esteem, Accessibility, And Access To Information, Megawati Simanjuntak, Fauzia Rahmi, Santi Utami Dewi

ASEAN Marketing Journal

Consumer empowerment in Indonesia remains relatively low, particularly for individuals with disabilities. This study investigates the roles of accessibility, self-esteem, and information access in empowering disabled consumers. A total of 100 participants with physical disabilities, aged 17 and older, were surveyed regarding their online and offline purchasing experiences. Data were collected via an online questionnaire and analyzed using SEM PLS. Results indicate that self-esteem and information accessibility significantly influence the empowerment of consumers with disabilities, with the Disabled Consumer Empowerment Index categorized as "not empowered." Notably, the knowledge dimension received the lowest scores based on a traffic-light system. These findings …

Decoding The Dynamics In Financial Fraud, Triana Eva Adiningsih

Jurnal Akuntansi dan Keuangan Indonesia

This empirical study examines fraud for the entire period and then compares it with the latest trends in the five years. This study utilizes extensive data sets to analyze specific aspects of fraud, including causes, types, solutions, and real-world cases. This study conducted a systematic literature review of relevant literature by taking data from Scopus-indexed journals. Vosviewer was used to identify events, and spreadsheet file information was grouped manually. Interestingly, the cheating types of ‘five-year statistics’ and ‘all-time statistics’ show slightly different frequencies. The main research topics focus on money laundering and financial crimes. To explore this further, this report …

Technology Emancipative And Traditionalist Value In Cross-Cultural Market Segmentation, Maria Petrescu, Burak Cankaya, Marie-Odile Richard, Aidin Namin

Publications

This article identifies five key consumer segments based on digital technology-related behavior, attitudes toward technology (ATT), and cultural values, using cross-cultural data from the large-scale World Values Survey and national data from Pew Research data, and a combination of traditional clustering, latent class analysis, and explainable artificial intelligence (XAI) methods. The segments— Moderate Tech Enthusiasts, Highly Religious Traditionalists, Tech-Savvy Cosmopolitans, Secular Emancipatives, and Conservative Technophobes— reveal varying degrees of technology adoption and cosmopolitanism across cultures. The results indicate the interconnectedness between consumer behavior and attitudes toward technology, emancipative values, religiosity, political orientation, and cosmopolitanism, as well as the influence of …

Scoring Points With Purpose: The Interplay Of Passion At Work And Corporate Social Responsibility In Sports Organizations, Christos Anagnostopoulos

Journal of Applied Sport Management

This article explores the dynamic relationship between passion at work and corporate social responsibility (CSR) within sports organizations, highlighting how CSR initiatives can actively nurture and enhance employees’ passion for their careers in this sector. Drawing on 15 years of research in this area, I reference two relevant theoretical approaches that provide a solid foundation for my arguments. Through this discussion, I advocate for a strategic alignment of employee passion and CSR, illustrating how such integration can positively influence both organizational culture and community engagement. Ultimately, this article calls for a deeper understanding of how passionate employees, empowered by meaningful …

How Halal Certification And Islamic Ethics Tackle Greenwashing: New Solutions For A Sustainable Economy, Muhammad Afif Ryan Pratama

Journal of Middle East and Islamic Studies

This research explores the role of halal certification and Islamic ethics in addressing greenwashing within the financial sector. Greenwashing, the practice of exaggerating environmental responsibility, undermines genuine sustainability efforts and trust among consumers and investors. Islamic finance, based on principles of transparency, social justice, and ethical business practices, provides a robust framework to counter such deceptive practices. The study proposes expanding halal certification to incorporate environmental standards, ensuring that companies demonstrate both ethical and sustainable practices. This integrated approach offers a unique solution to combat greenwashing and aligns with broader sustainability goals. By including sustainability in halal certification, the credibility …

Digital Twin And Cybersecurity In Additive Manufacturing, Lidong Wang

Journal of Cybersecurity Education, Research and Practice

Additive manufacturing (AM) has been applied to automotive, aerospace, medical sectors, etc., but there are still challenges such as parts’ porosity, cracks, surface roughness, intrinsic anisotropy, and residual stress because of the high level of thermal gradient. It is significant to conduct the modeling and simulation of the AM process and achieve quality products. Digital Twin (DT) can help AM with forecasting defects/errors through simulation and real-time process monitoring. DT is a concept of Industry 4.0, and its digital structure reflects the real-time behaviors of a cyber-physical or physical system. This paper introduces the progress of DT applications in AM, …

Assessment Of Parking Facilities In Public Areas: The Case Of Keffi Town, Ayodeji Solomon Olatunji, Enogela Ahmed John, Adeyemi Adewumi Adedeji, Muhammed Loko Mikaila

CSID Journal of Infrastructure Development

The absence of adequate parking facilities in residential and public areas remains a significant issue in developing countries, often disrupting economic activities and environmental quality. In Keffi town, the increasing demand for parking exceeds the available supply, leading to congestion and inefficiency. This study evaluates the current public parking facilities, focusing on provision levels, infrastructure conditions, and management frameworks. Primary data were gathered using structured questionnaires and direct observations, with 328 valid responses analyzed through descriptive statistics. Results indicate that prolonged vehicle stays exacerbate congestion, such as at Nasarawa State University (32.8%) and Federal Medical Centre (29.1%). Parallel parking dominates …

Research Summaries: Access To Education, Erica Jensen

Journal of Nonprofit Innovation

No abstract provided.

Full Issue: Access To Education, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.

Brexit And The Spillover Phenomenon: Scotland, Northern Ireland, And Gibraltar, Timea Varga

Journal of Global Awareness

In my research, I examined the consequences of Brexit and the spillover phenomenon. Even though the United Kingdom left the European Union on 31 December 2020 with a deal, the resulting challenges are not solved at all in 2024 either – Brexit has brought to the surface such conflicts that London considered dealt with a long time ago. However, questions of autonomy and independence are not so easy to resolve; they have their roots in history, and in this uncertain situation, they came to the fore again.

Northern Ireland, Gibraltar, and Scotland have always meant sources of conflict for the …

Increasing Youth Engagement In Community Heritage And Social Justice Through Implementation Of A Youth Participatory Empowerment Model, Jancarlos Wagner-Romero, Mary Gillis, Lindsay Clemens, Amanda J. Dworak Rowland, Curlinda Mitchell-Blacksheep, Melanie Canaday-Talley

Journal of Multicultural Affairs

Youth in traditionally marginalized communities are often the target of policies and practices without the opportunity to provide input. This article highlights effective strategies to empower youth to become active participants in their communities. Using a Youth Participatory Empowerment Model (YPEM), youth participants from six demographically distinct communities engaged in YPEM-supported activities and strategies to identify and address a need within their community. To gain insight into successful strategies, qualitative data from pre and post implementation focus group interviews and observational field notes informed the conclusions. The participant youth represent tribal, undocumented, rural, suburban, and urban youth from underserved populations. …

Landscapes Of Learning: How Nonprofits Are Bridging Educational Divides, Erica Jensen

Journal of Nonprofit Innovation

No abstract provided.

The Collective: Elevating Care For Children Through Collaboration, Cameron Outlaw

Journal of Nonprofit Innovation

A Child’s Hope Foundation fosters connection in the orphan care space through The Collective, an association composed of NGOs, care providers, and government agencies. The focus of The Collective is to eliminate isolation in orphan care by connecting everyone in the space to the support they need. A Child’s Hope Foundation fulfills these needs through connecting caregivers to needed resources, building partnerships with governments and nonprofit agencies, and supporting family placement for children.

Enhancing Data-Driven Decisions By Improving Nonprofit Transparency And Collaboration: A Study Of The Accessibility Of Nonprofit Data In The Global Landscape, Angie Holzer, Beverli Dewalt, Louis Ye

Journal of Nonprofit Innovation

This paper addresses the pressing need for enhanced transparency of nonprofit data to improve nonprofit collaboration, emphasizing the development of a global nonprofit database. Globally, there is a lack of transparency and accessibility to nonprofit data, which reduces the ability to make better decisions 1) between nonprofits as they work to collaborate and improve outcomes, 2) with nonprofit resource providers (foundations, volunteers, donors, company CSR programs, governments, grantees, etc.) when making decisions about who to support, and 3) with nonprofits as they attempt to reach those who need their services. By analyzing 34 nonprofit databases from the European Union, the …