Digital Commons Network^™

Earning Accruals In Complex Firms: The Case Of Multi-Jurisdictional And Multi-Product Insurers, Willie Dion Reddic, M. Martin Boyer

The Lender Center for Social Justice

This working paper investigates accrual earnings management in complex insurance firms that operate across multiple jurisdictions and product lines. It highlights how firm complexity influences financial reporting and regulatory oversight.

What Are The Contrasting Types Of Proactivity That Manifest At Work? A Systematic Literature Review, Content Analysis, And Future Directions, Rawia Ahmed, Said Al-Riyami, Nisar Ahmad, Aqsa Bibi

All Works

Purpose This study summarizes widely dispersed literature on proactivity at work in its many different forms and highlights contrasts between the various themes in detail. Design/methodology/approach This study is based on systematic literature review of proactivity at work using 1708 peer reviewed articles published between 1969 and 2021 using R and Vos viewer software; a content analysis of the 100 most cited articles in proactivity research; and synthesis and integrative literature review to develop future research directions. Findings This study uncovers many interesting facets of knowledge, including proactivity-related themes that have emerged over 50 years of research, time-related publication trends, …

Breaking The Cycle: The Intersection Of Poverty And Entrepreneurship, Wes Keely

Masters Projects

This study explores the systemic issues that trap individuals in the cycle of poverty and examines how entrepreneurship can serve as a pathway to break this cycle, improve socioeconomic circumstances, and foster generational wealth. Guided by the research question, “What systemic issues trap individuals in the cycle of poverty, and how can they use entrepreneurship to improve their future and that of the next generation?”, the project aimed to uncover the underlying factors contributing to poverty and evaluate entrepreneurship's potential as a transformative solution.

Employing a mixed-methods approach, the study combined phenomenological analysis with the human-centered design problem-solving framework. Data …

Revealing The Double-Edged Sword: Introducing The Technology And Consumer Well-Being Paradox Model, Graeme Mclean, Nina Krey, Jennifer Brannon Barhorst

Rohrer College of Business Departmental Research

While discourse on technology and consumer well-being has been at the forefront of academics' and practitioners' agendas, the theoretical understanding of the complex interplay between technology and consumer well-being has remained tenuous. To address this gap in our understanding of technology's influence on consumer well-being, this research provides a comprehensive literature review of recent articles published in Psychology & Marketing. Findings indicate a double-edged sword where technology has the propensity to not only foster a state of negative well-being but can also enhance consumers' well-being. Additionally, a technology well-being paradox is uncovered whereby technology is used to manage the negative …

A Force To Be Reckoned With: Testimonios From Latina/E Senior Leaders Across Psychology Contexts, Sandra Bertram Grant

Electronic Theses and Dissertations

Latinas currently make up 76% of overall Latino/a/e participation in psychology (American Psychological Association, 2022); however, the numbers of Latinas in top echelon leadership positions are low (National Center for Education Statistics, 2021, 2022). Notedly, the information on the current state of Latine representation in the field of psychology is even more limited. The purpose of this qualitative study is to explore the testimonios of eight Latina/es regarding their professional development, decision making process, pursuit, and persistence in leadership positions, particularly within the field of psychology. This study is guided by Testimonio (Huber, 2009) as the methodological approach and analysis, …

Defining Value And Measuring Roi For Expatriate International Assignments In Firms That Internationalize As Born-Global Companies, Dale Collins

Electronic Theses and Dissertations

The expatriate international assignment, a time-tested tool for global organizations, is known to be expensive and fraught with risks; defining its value has proven difficult for multinational firms in the twentieth century that internationalized using multi-stage theory. Recently, born-global internationalization theory has gained momentum among emerging firms, notably technology-based firms employing expatriate assignments. This study asks, how do born-global firms define value or benefit when determining return on investment (ROI) for expatriate international assignments? Multi stage theory posits firms first establish domestic markets creating well-developed cultures and sophisticated policies designed to mitigate risk and contain costs prior to internationalizing. Born-global …

Utilizing Machine Learning To Forecast Sector-Level Equity Returns From Sector-Level Financial Ratios, Greg Kuppenheimer

Electronic Theses and Dissertations

Academics and equity analysts often utilize fundamental financial ratios to evaluate an industry's financial and operational performance. However, sophisticated econometric methods could be improved for estimating these ratios' importance in predicting sector-level stock return performance. To address this gap, gradient-boosted decision tree methods were applied to the WRDS sector-level financial ratio database to identify if financial ratios effectively forecast sector-level stock returns in future periods. The findings show that these ratios are predictive and economically material, both stand alone and in combination with other macroeconomic factors. Using these predictions, long and long-short sector-level portfolios were created, and most of these …

Influences On Small Business Leaders’ Decisions About Supportive Policies And Practices For Employees Who Have Experienced Intimate Partner Abuse, Marilyn Lucille Brock

Electronic Theses and Dissertations

Intimate partner abuse affects millions of individuals from all segments of society, and existing literature demonstrates that it has extensive impacts on American companies through loss of workplace productivity, reduced workplace safety, and employee turnover. While several supportive policies and practices have been suggested for implementation in business environments, many business leaders do not perceive the utilization of such measures as having business value. Thus, this study addresses the question, What influences business leaders’ decisions about whether and to what degree to adopt policies and practices for responding to employees’ experiences of intimate partner abuse? This dissertation is a qualitative …

Paycheck-To-Paycheck: How Public Service Loan Forgiveness Inhibits Generational Wealth Attainment For Black Women, Ashley Patrice-Rose Sherman

Electronic Theses and Dissertations

Black women who attend college in the United States are more likely to borrow to cover the cost of attendance and carry the largest amount of student loan debt than any other racial and gender group. Federal student loan borrowers are encouraged to work in public service to take advantage of the Public Service Loan Forgiveness Program (PSLF), an income-driven repayment program established by the College Cost Reduction and Access Act (CCRAA) of 2007. PSLF offers total debt relief after ten years of uninterrupted full monthly payments based on an income-driven repayment plan. The significance of this qualitative study will …

It Can Be Lonely At The Top, But It Doesn’T Have To Be: Workplace Loneliness As Experienced By Senior Leaders And Potential Coping Strategies, Kristen Prince

Dissertations

Workplace loneliness is a topic of growing interest among scholars and practitioners, in part because of the known impacts of loneliness on individuals’ well-being and performance. Recent literature has suggested that senior leaders may be vulnerable to feelings of workplace loneliness but lacks a thorough depiction of how leaders experience and cope with the feelings. This qualitative study explores the lived experiences and perspectives of senior leaders through interviews with 26 leaders and seven close confidants who provide a nuanced understanding of how senior leaders experience workplace loneliness and offer insight on mitigating these feelings. The findings suggest that the …

The College Of Science, Technology, And Health Welcomes New Faculty, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Macroeconomic Shock Effects On Beef Carcass Premiums, Scott W. Fausti, Hernan A. Tejeda, Matthew A. Diersen

College of Business Faculty Publications and Presentations

An overview of how macroeconomic shocks affect beef quality-grade premiums and discounts in the U.S. fed cattle market is discussed. We review the shock transmission linkages along the beef industry supply chain and determine the economic implications for the finished cattle market. The analysis provides insight into how the fed cattle market responds to macroeconomic shocks. The economic implications of financial risk associated with the behavior of beef carcass quality-grade premiums and discounts associated with the Great Recession and the COVID pandemic are contrasted and assessed.

Data analysis indicates that macroeconomic shocks affect the quality-grade premium pricing mechanism for finished …

Achieving Destination Sustainability: How Tourist-To-Tourist Interaction Quality Affects Tourist Loyalty?, Junli Gao, Fang Meng Ph.D., Weifeng Guo, Baomin Lin

Faculty Publications

Although tourist-to-tourist interaction (TTI) has been identified as an essential element in tourist experiences, the effect of TTI quality on tourist loyalty, and the mechanism underlying this effect is scarcely discussed in the literature. Based on the self-determination theory, this study aims to examine whether and how TTI quality influences tourist loyalty, representing a significant means to achieve destination sustainability. More specifically, this study tested a moderated mediation model in which basic psychological needs satisfaction mediated the relationship between TTI quality and tourist loyalty, while sociability moderated the link between TTI quality and basic psychological needs satisfaction. A survey research …

Review Of The Interlinked Environmental, Economic, And Social Realms Of Sustainability, Tony Kealy

Books/Book chapters

Sustainable development (sustainability) objectives are achieved when environmental, economic, and social/human aspects are respectfully considered in organisational public and private decision-making. This study reviews and critiques these three main components as attempts are made to achieve sustainable business development. The results allow decision-makers to identify issues that need to be considered when making decisions regarding environmental, economic, and human resources. A literature review methodology is utilized. The findings highlighted flaws in all three main sustainability components. Renewable energy generators are benefiting the environmental component of sustainability, but at a slower pace than anticipated. Global indicators of environmental degradation are on …

2024-08-22 Faculty Senate Meeting Minutes For The New Term, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate meeting minutes from August 22, 2024.

Analisis Teori Antrian Dan Optimalisasi Pelayanan Pada Watsons Cabang Bendungan Hillir Menggunakan Model Singel Channel-Single Phase, Raditya Agung Nugroho, Devini Kartikasari

Jurnal Administrasi Bisnis Terapan

Abstract

Watsons is a health and beauty stores which in service to consumers, so service must be considered and taken into account for consumer convenience. The purpose of this study is to see how optimal the service at Watsons bendungan hillir branch, watsons convenience stores use a single channel-single phase queuing system.The Single Channel-Single Phase queue model is very appropriate to use because buyers can be served well and get optimal time. This can be seen from the number of individuals or buyers waiting in the queue (Lq) with a value of 0.001. The average number of buyers in the …

Markets Gone Hybrid: Institutional Complexity And Work Toward Market Hybridization, Leandro Bonfim, Andréa P. Segatto

Faculty Journal Articles

Objective: the goal of this article is to theorize how institutional complexity and work can lead to the hybridization of markets. Methods: we draw upon a critical and reflexive analysis of institutional complexity and work, as well as the literature on the sociology of markets, to deductively develop a theory of market hybridization. Results: we theorize that hybrid markets arise when institutional work to define the formal and informal rules and norms underlying economic and social transactions (regulation), the infrastructure and resource allocation (allocation), the actors allowed to participate in market exchanges, the roles performed by them (classification), and the …

Why I Think Linkedin Is Age Neutral And How It Bridges Generational Gaps, Essraa Nawar

Library Articles and Research

"Earlier this morning, during a lively conversation with my Information Gone Wild podcast co-hosts— Maurice Coleman , Paul Signorelli , our marketing consultant, Abbie Fentress Swanson —we brainstormed strategies to better market our newly launched series. As we debated which platforms could effectively reach our diverse audience, I suggested focusing more on LinkedIn. My reasoning? LinkedIn is one of the few digital spaces that feels genuinely 'age-neutral.' Unlike platforms like Instagram, Snapchat, or TikTok, where generational lines are sharply drawn, LinkedIn is where people of all ages—from my 19- and 21-year-old sons who (shockingly) like my posts there, to my …

Stock Liquidity And Value Relevance Of Earnings : Evidence From A Natural Experiment, Joseph Maxwell Asamoah

Lingnan Theses (MPhil & PhD)

This thesis explores the effect of stock liquidity on the value relevance of earnings, employing the Securities and Exchange Commission's 2016 Tick Size Pilot Program (TSP) as a natural experiment to investigate this relationship. This study leverages the exogenous shock to stock liquidity induced by the program to address endogeneity issues that have historically complicated the analysis of stock market dynamics. By examining the causal effects of increased liquidity on the market's response to earnings announcements, the research provides new insights into how liquidity impacts the usefulness and reliability of accounting information from the shareholders' perspective.

The findings indicate that …

Cover Crop Utilization Across Nebraska And Implications For Cropland Lease Arrangements In 2024, Jim Jansen, Jeffrey Stokes

Cornhusker Economics

The Nebraska Farm Real Estate Market Survey and Report 2023-2024 provides insight on recent trends in the market value of land and cash rental across the state. Each year, the special feature section covers topics on new or emerging issues related to the agricultural land industry in Nebraska. These topics reflect the interest expressed by panel members and readership of the Nebraska Farm Real Estate Market Highlights Reports. The special feature section in 2024 focuses on trends and considerations for cover crops across Nebraska and implications on lease arrangements.

Findings from the 2022 Census of Agriculture in Table 1 provide …

Resilience And Small Business Performance: An Empirical Investigation, Krittaya Sangboon, Leon Schjoedt

International Business and Entrepreneurship Faculty Publications

When small business owners encounter vicissitudes, does their resilience help them bounce back quickly to survive and be successful? Is their resilience more pronounced when they perceive the environment to be hostile? Answering this question is the purpose of this study. Using data from 105 small business owners in multiple industries, the results show that small business owners’ resilience and small business performance are positively associated, and that when they perceive the environment to be hostile, the effect of resilience is stronger. While validating findings in the extant literature, this study enhances the veracity of past findings by examining small …

Understanding The Big Picture Before Assigning Full Blame: The Lost Opportunity With The Oakland A’S, Mark S. Nagel

The COSMA Journal

Despite operating in Oakland, California since the 1960s, the A’s have received Major League Baseball (MLB) approval to permanently move operations to Las Vegas in 2028. Though most fans and media members have placed the blame for the move on A’s primary owner John Fisher, a detailed analysis indicates that at least some of the blame for the A’s leaving their long-time home should be attributed to MLB and the MLB Players’ Association as they failed to recognize opportunities for the A’s to remain in the Bay Area and for the entire baseball industry to increase their short and long-term …

Fruit Street Health, P.B.C. V. Sharecare, Inc. Order On Motion To Dismiss, Kathy Lee Ellerbee

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

No abstract provided.

The Role Of Occupational Therapy With Neurodiversity-Inclusive Workplace Design​, Jasmine Hou, Susan Macdermott

Summer 2024 OTD Capstone Symposium

The purpose of this capstone project is to raise awareness and understanding of neurodiversity to foster neuroinclusive work environments. By addressing employment challenges faced by the neurodiverse community, occupational therapists can support neurodistinct adults who often lack accessible services to navigate the job cycle, promote opportunities for neurodistinct individuals to succeed in the workforce, and educate employers on neuroinclusive design.

Actuarial Implications Of Prevented Planting Coverage, Dylan Turner, Francis Tsiboe, Hunter D. Biram, Lawson Connor

Agricultural Economics and Agribusiness Faculty Publications and Presentations

Within the Federal Crop Insurance Program (FCIP), prevented planting (PP) coverage provides payments for pre-planting costs associated with crops that ultimately cannot be planted due to adverse weather. PP indemnities, which are not considered production losses within the FCIP rating methodology, influence premium rates differently than typical losses. This study utilizes a panel data set consisting of approximately 77,697 county level observations from RMA's summary of business to identify the relationship between the prevalence of prevent plant use and a number of actuarial related outcomes. Overall, we find that increases in the share of total indemnities attributable to PP claims …

Environmental Implication Of Environmental Disclosure, Jie Lian

Theses and Dissertations

Recent environmental incidents and disasters have intensified awareness and concerns about environmental issues, making the reduction of the private sector’s environmental impact a pressing necessity. The path to better environmental performance depends on enhancing environmental disclosure. While an increasing number of firms are embracing environmental disclosure, and legislative efforts are steering towards mandating such disclosures, the comprehensive understanding of the environmental implications of these disclosures remains surprisingly limited. A significant gap exists in understanding the challenges of environmental disclosure in promoting sustainability and complex consequences in various contexts.

The dissertation aims to fill this literature gap by focusing on the …

Co-Design To Evaluate The Impact Of Gender Equality Initiatives: Lessons For Practitioners, Evaluators And Researchers, Helen Taylor, Sue Williamson

The Qualitative Report

Achieving gender equality is an ongoing challenge in science, technology, engineering, mathematics, and medicine (STEMM) disciplines in universities globally, including in Australia, where our study was located. As institutions that deliver research and teaching in STEMM, universities have committed to a range of initiatives and programs to address this challenge. The Athena Swan Institutional Award is one such program, operating as an accreditation process that measures progress towards gender equality, and is reliant on demonstrating impact. The work required to meet accreditation standards is extensive. Very little academic literature has advanced qualitative methodology suited to delivering the evaluation of gender …

Archetypal Energies And Global Mental Health, Carroy U. Ferguson

Psychology Faculty Publication Series

As a keynote speaker at the Global Mental Health Conference 2024, held at Sophia University, Costa Mesa, CA, in-person and virtually, August 16-18, 2024, my topic was "Archetypal Energies As A Framework for Self-Empowerment and Well Being". The theme of this 2024 global conference was: Enlightened Minds, Compassionate Hearts, and Embodied Wisdom. To supplement my keynote address, I wrote this blog article titled "Archetypal Energies and Global Mental Health".

Lindenwood Raises Nearly $7 Million In Fy24, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Driving Green Investments To Address Climate Change, Baptiste Gibrat

Dartmouth College Master’s Theses

The climate crisis is no longer news, and society needs to accelerate the transition to net zero emissions. Otherwise, the consequences of climate change will become increasingly catastrophic.

This thesis develops a framework to drive green investments, which reduce society’s dependance on fossil fuels. Initially, the research provides a comprehensive examination of these investments, followed by an exploration of three strategies to enhance their adoption: leveraging financial instruments and capital markets, implementing regulatory frameworks, and harnessing the power of technologies. To integrate these elements within a comprehensive framework, the study employs market research, reviews relevant literature, and includes interviews with …