Digital Commons Network^™

Mitigating The Effects Of Ceo Overconfidence: A Group Information Processing Perspective, Jun Xu, Lin Li, Haibo Liu, Wanrong Hou, Qi Zhu

Management Faculty Publications

Research Question/Issue

This study explores the moderating effects of board network centrality on the relationship between CEO overconfidence and acquisition intensity.

Research Findings/Insights

Using a panel of S&P 1500 firms from 2002 to 2018, we find that CEO overconfidence is positively associated with acquisition intensity. This relationship is weakened when boards occupy more central positions in the interlocking director network. Furthermore, this mitigating effect is stronger when (1) connected firms exhibit greater variability in acquisition intensity, (2) directors maintain stronger internal social connections, and (3) boards have greater female representation.

Theoretical/Academic Implications

We conceptualize board network centrality as enhancing information …

Private Languages, Jeremy Bertomeu

Olin Business School Faculty Research

Strategic communication often relies on anchors observed by the sender but not by the receiver. An analyst may report against a proprietary valuation model, an auditor against an internal score, a manager against an accounting estimate, or an institution against its own standard. I study a sender-receiver game in which reports are costly to move away from such privately observed anchors. Anchor heterogeneity changes the geometry of communication. Rather than relying on partitions, privately anchored reporting generates continuous variation in messages because different senders find different reports costly to make. This mechanism can improve information transmission, but it can also …

The Impact Of Sovereign Wealth Funds On Emerging Markets: A Behavioral Analysis Of Investment Decisions And Market Reactions, Grant A. Mosshart

Senior Honors Theses

Sovereign Wealth Funds (SWFs) are increasingly influential in emerging markets, yet the behavioral drivers behind their investments remain underexplored. In this paper, an analysis of SWF capital’s impact on economic development and the psychological factors, such as optimism bias and herding, that shape these decisions is examined. Utilizing a mixed-methods comparative study, the research analyzes Saudi Arabia’s Public Investment Fund (PIF) and Singapore’s Temasek Holdings. Event study analysis reveals a divergent impact: the PIF’s high-profile developmental commitment to India generated a positive 5-day Cumulative Abnormal Return of +2.05%, confirming a macro-level “seal of approval” signaling effect. By contrast, Temasek’s commercially …

A Stadium In Our Backyard: Community Participation In Stadia Redevelopment Projects, Sofia Zazueta

Master's Theses

The Santiago Bernabeu in Madrid, Spain and the Chase Center in San Francisco, California are two stadium redevelopment projects that exemplify the stakeholder dynamics that come into play when developers pitch a multipurpose stadium located a few blocks away from people’s backyards. Urban development patterns must be in constant evolution to meet the needs and demands of the current generations. In cities, stadia redevelopment projects have entered the picture to reimagine the role that these structures once played. The stadium once used for the sole purpose of holding matches has become a venue that now hosts different events such as …

Regularity Clarity At A Cost: The Risks To Everyday Investors If Project Crypto Continues Without Guardrails, Maia Chess

The University of Cincinnati Intellectual Property and Computer Law Journal

No abstract provided.

Evaluating Optimal Capacity And Investment Strategies For Renewable Energy Projects: A Combined Technical And Financial Approach, Helen Josephine, Indhumathi Shanmugasundaram, Sharad Gupta, Manjari Sharma

Northeast Journal of Complex Systems (NEJCS)

The global shift toward clean energy is accelerating, and by 2050 renewable sources are expected to supply more than 85% of the world’s electricity. This transition, however, introduces new layers of complexity. Wind and solar energy behave as interconnected subsystems whose output fluctuates with weather, season, and geography. Their interaction with fixed hourly demand, capital-intensive investments, and financing structures creates a multi-dimensional system in which small changes can trigger significant operational and economic consequences.  This study presents a simulation-driven framework designed to understand and optimize this complex behaviour. The framework models hourly wind and solar generation alongside projected demand to …

The Tax Adviser, Volume 18, Number 12, December 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Practice Management, Joseph T. Senko

Tax Adviser

No abstract provided.

Below-Market Corporation- Shareholder Loans, Calculating Imputed Interest Under The Proposed And Temporary Regulations, Ned P. Curtis

Tax Adviser

No abstract provided.

Software Companies And The Phc Tax, The Tra Rescues Many Companies From A Tax Trap, Sam L. White, Steven R. Selcer, John E. Karayan

Tax Adviser

No abstract provided.

Tax Clinic, Henry J. Ferrero Jr.

Tax Adviser

No abstract provided.

Temporary Regulations Under Sec. 382, Restrictions On Nol Trafficking Become More Onerous, Robert Willens, Ahron H. Haspel

Tax Adviser

No abstract provided.

Planning Around The Built-In Gains Tax, Choosing S Corporation Status Is More Difficult Now, Joseph B. Kristan

Tax Adviser

No abstract provided.

Decision Making At Triage Classification Using Svm With Smote Technique, Mehanas Shahul, Pushpalatha Kp

Northeast Journal of Complex Systems (NEJCS)

The efficient functioning of triage gates in overcrowded emergency departments (EDs) occurs in the context of the complex adaptive system (CAS) framework, where diverse system elements – patients, medical personnel, resources, patients’ inflow patterns, and patients themselves – simultaneously and dynamically influence the decision process. This study addresses the automated incorporation of machine learning triage algorithms as part of the system triage process to support automated classified risk-level recognition based on a limited set of vital signs. Patients are dynamically subsumed under high and low-risk categories enhanced by sensitivity, which enables optimal diagnosis and triage response to the critical clinician …

The Tax Adviser, Volume 18, Number 11, November 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Indebtedness Treated As “Payment” On Applicable Installment Obligations, New Anti-Abuse Rules May Be Unworkable, Joseph G. Walsh

Tax Adviser

No abstract provided.

Tax Clinic, Roy B. Harrill

Tax Adviser

No abstract provided.

Tax Treatment Of Long-Term Contracts After The Tra, New Accounting And Allocation Rules Create Bookkeeping Problems, Michael J. Tucker, Larry M. Parker

Tax Adviser

No abstract provided.

Impact Of New Sec. 1060 On Purchase Price Allocations, Preacquisition Planning And Postacquisition Compliance Are Even More Important, Gary D. Garland

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 18, Number 10, October 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.

Unrelated Business Taxable Income, Can Tax-Exempt Organizations Aggregate Income?, Ray A. Knight, Lee G. Knight

Tax Adviser

No abstract provided.

Tax Clinic, Frank J. O'Connell Jr.

Tax Adviser

No abstract provided.

Allocations Of Nonrecourse Debt Deductions, Partnership Planning Under The Treasury's Recent Regulations, L. Stephen Cash, Thomas L. Dickens

Tax Adviser

No abstract provided.

Tra And Small Business Will The Benefits Outweigh The Costs?, Debra M. (White) Hopkins, Arthur Cassill

Tax Adviser

No abstract provided.

Jadughar: The House Of Magic, Dhruvi A. Shah

Masters Theses

Jadughar or the House of Magic is what people call a 'museum' in parts of South Asia. The practice of museum making, at its origin, is the act of collecting, preserving, interpreting and representing a culture’s tangible and intangible heritage to make it accessible to diverse audiences. Since the early 19th century such practices have been performed at various kala bhandars (art centers) in India, without the need of a formal or institutional organisation. The British introduced the model of a ‘museum’ in South Asia, with the aim of not only preserving ethnographic collections, but also showcasing their power and …

Decision-Making In Early-Stage Startups: How Venture Capitalists And Angel Investors Evaluate Uncertainty, Andrew M. Pence

Dissertations

The purpose of this dissertation is to examine how venture capitalists (VCs) and angel investors (AIs) make investment decisions regarding early-stage startups. Using an Interpretative Phenomenological Analysis (IPA) framework—consisting of three core components: phenomenology, hermeneutics, and idiography—this study draws upon three decision-making models: the Rational Actor Model (RAM), the Heuristics and Biases model (H&B), and the Naturalistic Decision-Making model (NDM) to explore what motivates VCs and AIs to choose, for instance, “Company A over Company B.” Semi-structured interviews were conducted with 10 experienced venture investors to examine how they evaluate risk, assess founders and teams, and navigate the persistent uncertainty …

Another Group Project? Exploring The Motivations And Design Of The Undergraduate Business Group Project, Hannah Venable

Honors Projects

This project explores the ways and the reasons professors use group work through a qualitative analysis of original survey and interview data and past literature. Current literature is often focused on student perspectives or tools that can be used, but there are gaps surrounding professor perspectives and motivations surrounding their choices. Survey and interview data was collected from college instructors at 4 institutions; SPU, SU, UW, and WWU, with a total of 40 survey respondents and 4 interviews, asking questions about how much they use group projects, their motivations and influences, and aspects of their design process. Group work is …