Digital Commons Network^™

Individual Or Team Analyst Reports? The Organization Of Analyst Research Activities, Xia Chen, Ning Jia, Dan Wang

Research Collection School Of Accountancy

Given the importance of research resource allocation within brokerage firms, we examine key factors that influence the issuance of individual vs. team analyst reports. Using a comprehensive sample of analyst reports from China for the 2008-2021 period, we find that this decision is influenced by (1) the brokerage firm's client interests, whereby firms held by the brokerage firm's mutual fund clients and firms that are the brokerage firm's underwriting clients receive more team than individual reports from the brokerage firm, and (2) the nature of corporate events, whereby routine events receive more team reports and nonroutine events receive more individual …

Bogging Down Investors: An Unintended Consequence Of Litigation Risk, Siwen Fu, Ke Wang, Liandong Zhang, Liu Zheng

Research Collection School Of Accountancy

Securities litigation risk is a well-recognized yet underexplored source of financial reporting complexity or unreadability. This study examines the effect of litigation risk on the readability of corporate financial reports. The 1999 Silicon Graphics Inc. (SGI) court ruling unexpectedly reduced litigation risk for firms within the Ninth Circuit Court's jurisdiction. Using a difference-in-differences design centered on the SGI court ruling, we find that, while the readability of financial reports generally declines over the sample period, treated firms in the Ninth Circuit experience a comparatively smaller decline in readability than control firms in other states after the ruling. Put differently, treated …

How Do Institutional Investors Facilitate Reporting Comparability? Evidence From Common Institutional Ownership In The United States, Xuanbo Li, Yun Lou, Rencheng Wang, Kaitang Zhou

Research Collection School Of Accountancy

We examine how common institutional investors (CIIs) facilitate the financial reporting comparability (FRC) of US firms. Common ownership increases FRC of firms that are directly owned by CIIs (via a direct effect) and has positive spillover effects on other firms in the same industry. We find spillover effects in two types of firms: (1) those that are commonly owned by different institutional investors but are connected through common firms, and (2) those that do not have any common ownership. These results suggest that the effect of common ownership goes beyond commonly owned firms and extends to non-commonly owned firms. Furthermore, …

Specialization Or Diversification? Creators’ Strategies On User-Generated Content Platforms, Ziwei Ye

Theses and Dissertations in Business Administration

Recent advancements in digital platforms have reshaped content creation and distribution. User-generated content (UGC), created and shared by internet users, is transforming entertainment, communication, and information sharing. The rise of UGC has fueled the growth of the "creator economy"—an ecosystem of creators, users, and advertisers facilitated by platforms such as YouTube and TikTok. While prior research has primarily explored how UGC platforms incentivize content quantity and quality, this study advances the literature by examining how creators' content strategies influence consumer attention and how platform mechanisms shape this relationship, offering new insights into the interplay between creator behavior and platform design. …

Thriving In The Age Of Ai: Navigating Ai Identity Threat Through Ai Job Crafting, Yuming He

Theses and Dissertations in Business Administration

As artificial intelligence (AI) technologies like GenAI tools increasingly reshape the workplace, employees increasingly face threats to their work identity. Grounded in the identity threat response model and job crafting theory, this study investigates how AI identity threat influences employee AI job crafting behaviors and how these behaviors, in turn, affect vitality and learning. Using survey data from 521 full-time employees who actively engage with AI tools, the results indicate that AI identity threat stimulates both AI approach job crafting and AI avoidance job crafting. AI approach crafting enhances both vitality and learning, while AI avoidance crafting only supports vitality. …

Ai-Powered Education: A Cross-Country Exploration Of Ai Literacy Among Hospitality And Tourism Educators, Anderson Ngelambong, Siao Fui Wong, Silverina Kibat, Nur'hidayah Che Ahmat, Noel Scott

Research outputs 2022 to 2026

While there is a growing acknowledgement of the importance of AI literacy in educational settings, there is a notable scarcity of specific studies focusing on the AI literacy levels of hospitality and tourism educators in the Asian region. Notably, this study explores the AI literacy levels and integration of AI technologies among hospitality and tourism educators. We interviewed 25 educators from Malaysia and China using a cross-country qualitative study approach to evaluate their mastery of AI tools, their integration of AI into their teaching, and their challenges. The results revealed notable differences in AI literacy between the two groups, with …

Unlocking The Power Of Socio-Knowledge Association For Enterprise Risk Identification In Stock Market, Zhenghao Liu, Keng Siau, Shaochen Yang, Feicheng Ma

Research Collection School Of Computing and Information Systems

Potential risk signals reflected in supply chain and equity connections between enterprises and social connections between investors are becoming crucial to identifying enterprise risks in addition to basic financial indicators. Traditional risk management systems face challenges in adapting to these complexities, highlighting the need for a proactive paradigm shift in risk management. Leveraging graph models such as social networks and knowledge graphs offers a promising approach to identifying and managing potential associated risks effectively. To bridge existing research gaps, a novel risk identification framework driven by social-knowledge graphs has been proposed, integrating graph deep learning and reinforcement learning techniques guided …

What Constitutes A Theoretical Contribution, Noel Scott

Research outputs 2022 to 2026

No abstract provided.

When Does Anxiety Increase Attempts To Spend Time And Money Efficiently?, Shruti Koley, Caleb Warren, Suresh Ramanathan

Business Faculty Publications and Presentations

Consumers today are anxious. How does this anxiety influence how they spend their time and money? Five experiments demonstrate that when consumers feel anxious because they are making insufficient progress toward a goal, they attempt to use their resources more efficiently while making decisions unrelated to the goal. This desire to be efficient makes them more likely to (a) choose jobs that offer higher payout rates rather than a higher total payout, (b) perform tasks simultaneously rather than sequentially (i.e., multitask), and (c) select products and activities that cost less money and time than usual (i.e., price and time discounts). …

The Competitive Advantage Of Storytelling, Jennifer V. Carroll

University Honors Theses

Ava Roasteria Company, a family-owned coffee business in Washington County, Oregon, faces the challenge of expanding in a saturated market. Despite a compelling origin story rooted in environmental remediation and community revitalization, Ava has not utilized this narrative in its branding. This capstone project applied strategic business and marketing frameworks to identify narrative storytelling as a key competitive advantage. Research shows that authentic, narrative origin stories of small businesses that align with stakeholder's values and beliefs can foster emotional connection, loyalty, and brand differentiation. Ava's history and alignment with the Portland culture of sustainability and social responsibility is an untapped …

Factors Influencing Customers' Green Purchase Behavior: Ten Years Of Literature With Special Focus On Green Restaurants, Ibrahim Mahmoud Darwish, Ayman Mahmoud Bazzi, Alaaeldine Abbass Ali

BAU Journal - Creative Sustainable Development

This study aims to review the literature for ten years, from 2010 to 2019, related to customers' green purchase behavior by shedding light on the factors influencing it and the main predictors of green behavior in the restaurant industry. A systematic review of 38 articles published within ten years, “2010 to 2019” was performed, and the reviewed studies were classified depending on electronic databases. The sample was clustered according to the two main topics: customers' green purchase behavior toward restaurants and customers' perceptions toward green product consumption. The findings were analyzed based on descriptive and topic analysis. 90% of the …

The Prospect Of Geospatial Analysis In The Prediction Of Surface Quality In Machining, Prithbey Raj Dey, David Lee Enke

Engineering Management and Systems Engineering Faculty Research & Creative Works

This research underscores the prospect of geospatial analysis in machining operations to enhance precise prediction and robustness, offering a comprehensive framework of spatial modeling for advanced manufacturing processes. Geospatial analysis not only provides accurate predictions but also estimates the uncertainty associated with these predictions, offering valuable insights for process optimization. The surface quality in the machining processes is expressed by the estimation of the average surface roughness. While machining parameters are extensively analyzed for their influence on surface quality, the roughness profile parameters are inadequately explored. This work integrates these underexplored parameters into geospatial predictive models and evaluates their impact …

Building A Sustainable System: Reimagining Nonprofit Leadership Through Critical And Creative Thinking, Darius Tafadzwa Shenje Peyton

Critical and Creative Thinking Capstones Collection

This synthesis introduces the Critical and Creative Thinking Leadership Toolbox (CCTLT), a practitioner-oriented framework designed to support nonprofit leaders navigating staff engagement, organizational complexity, and long-term sustainability. Drawing on lived experience, scholarly literature, and graduate coursework in the Critical and Creative Thinking (CCT) program, the project challenges traditional leadership models that treat employee buy-in as a binary status or compliance metric. Instead, it reframes buy-in as a dynamic spectrum shaped by trust, clarity, psychological safety, and reciprocal accountability. The work critiques unsustainable leadership practices common in mission-driven organizations and offers an actionable alternative grounded in reflection, systems awareness, and dialogic …

Speech Camp: An Action Research Approach To Transformative Presentation Skills Coaching, Sherrie Torrey

Critical and Creative Thinking Capstones Collection

This synthesis explores the evolution of Speech Camp, a participant-centered coaching program developed by the author to support individuals with presentation anxiety to increased confidence in their communication. This program, developed through iterative redesign and informed by Action Research and Action Learning, reframes presentation skills development as a relational and reflective process rather than a performance-based task. The project draws upon theoretical frameworks—including Bandura’s Self-Efficacy Theory, Ryan and Deci’s Self-Determination Theory, and Mezirow’s Transformative Learning Theory—to analyze the program’s current methodology and curriculum to reveal how elements of structured reflection, peer engagement, and psychological safety promote meaningful internal change. Special …

Becoming A Bridge Of Collaboration: How Being Supports Doing Within The Help Model Of Leadership, Andrea Burgess

Critical and Creative Thinking Capstones Collection

This synthesis project introduces the HELP Model—Humility, Emotional Intelligence, Leadership Service, and Psychological Safety—as a developmental framework for sustainable leadership rooted in character formation and relational trust. It asserts that credible and effective leadership begins with inner orientation before it can be embodied as consistent, ethical action in the world. Through integration of leadership theory, developmental psychology, and theology, the project critiques conventional, strategy-driven paradigms of organizational well-being. HELP extends Robert Kegan’s framework to include relational and spiritual dimensions of the leader’s individual growth as necessary conditions for fostering organizational collaboration. Drawing on reflective inquiry and practice-based insight, the project …

The Risk Of Marginal Inclusion In The Fortune 500: A Quasi-Replication Of Lewis & Carlos (2023), W. Chad Carlos, Yasir Dewan, Ben W. Lewis, Brian P. Reschke, S. Isaac St. Clair

Faculty Publications

Conventional wisdom suggests that being included in an exclusive ranking leads to positive external evaluations. However, Lewis and Carlos (2023) found that firms situated near the threshold for inclusion on the 100 Best Corporate Citizen ranking were devalued by investors. To assess the generalizability of this surprising finding, we quasi-replicate and extend this finding by applying the same regression discontinuity design to the Fortune 500 ranking. We find corroborating evidence: firms near the bottom of the Fortune 500 receive lower external evaluations, not only from investors but also from industry peers. Our findings therefore quasi-replicate and extend Lewis and Carlos’ …

The Industrial Hemp Supply Chain Solution, Honovi C. Trudell Sir

Sustainable Supply Chain Management

Realistically solving the United Nations Sustainable Development Goals utilizing an Industrial Hemp supply chain with economy to scale to replace petroleum based plastics and permanently offset carbon emissions produced from other continuously produced hazardous waste.

A System Of Systems (Sos) Meta-Architecture Approach To Design Digital Platform-Based Domestic Worker Distribution System, Prithbey Raj Dey, Cihan H. Dagli, David Lee Enke

Engineering Management and Systems Engineering Faculty Research & Creative Works

In this research, a System of Systems (SoS) meta-architecture is conceptualized to design a digital platform-based system framework for the distribution of domestic workers to boost the crowd-sourced economy. While an Object Process Methodology (OPM) is used to articulate the relationships between the objects and functions, a Design Structure Matrix (DSM) has been applied to address the interactions between individual components to categorize them into subsystems to create the SoS architecture. This SoS architecture incorporates several Key Performance Attributes (KPAs) and Key Performance Parameters (KPPs) to systematically evaluate the meta-architectures. The Analytical Hierarchical Process (AHP), Pugh’s Evaluation Matrix, and Technique …

Blockchain-Based Ai-Assisted Cyber-Physical Systems For Robust And Reliable Machining Processes, Prithbey Raj Dey, David Lee Enke

Engineering Management and Systems Engineering Faculty Research & Creative Works

This study demonstrates the prospects of Blockchain-based Cyber-Physical Systems (CPS) to establish a scalable framework for designing a secured, automated, and traceable modeling in machining processes. Machining operations like turning, being inherently complex, rely on different types of explanatory parameters such as feed rate, depth of cut, cutting speed, tools, and environmental factors. All of these variables significantly influence key response variables like surface quality, tool wear, cutting forces, and energy consumption. The proposed Blockchain-based framework, designed using the Object-Process Methodology (OPM) systems modeling language, enables the reliable exchange of comparative data streams within a unified data analytics platform. By …

Linear Mixed Model For The Surface Roughness Prediction In Hard Turning Operation, Prithbey Raj Dey, David Lee Enke

Engineering Management and Systems Engineering Faculty Research & Creative Works

Surface machining using hard turning is an intricate operation due to the influence of multiple machining parameters, their non-linear interactions, and the inherent variability introduced by different experimental trials. This study proposes a Linear Mixed Model (LMM) for predicting surface roughness, effectively addressing the challenges in traditional linear models, posed by the influencing factors, non-linearity, and interactions. The LMM incorporates variability from both fixed effects, such as cutting parameters (feed rate, depth of cut, and cutting speed), and random effects arising from tool wear across experimental runs. As a result, it provides a more comprehensive understanding of how these factors …

Testing Mediating And Moderating Roles Of Inter-Organizational Collaboration In The Entrepreneurial Orientation Context, Rafal Kusa

European Management Studies

Purpose: Numerous studies have shown that a competitive approach can strengthen organizational entrepreneurship and its impact on a firm’s performance. However, there is emerging evidence that collaborative approach can also play a positive role. This study examines mediating and moderating roles of inter-organizational collaboration in the relationship between entrepreneurial orientation (EO) and performance. In particular, two dimensions of collaboration are tested, that is, collaborative orientation and entrepreneurial collaboration, in the context of two dimensions of performance, that is, firm growth and competitiveness.

Design/methodology/approach: This study tests the sample comprising 364 micro, small and medium enterprises in Poland. Data is …

Talent Management Practices In Manufacturing Companies In Poland, The United States, Germany And Japan – A Comparative Analysis, Adam Samborski

European Management Studies

Purpose: The research objective is to determine whether there are distinctions in the assessment of talent management (TM) practices between companies from Poland (PL), the United States (US), Germany (DE) and Japan (JP), and then to identify homogeneous groups. TM practices were defined as developing talent-oriented attitudes among managers (ITM), building a culture of high performance in the company (BH-PC) and retaining the best employees in the workplace (RT).

Design/methodology/approach: Information on the assessment of TM practices was obtained from the ‘World Management Survey – Manufacturing’ (WMS) database. The studies used the Kruskal-Wallis test (KWt) and the Multiple …

European Management Studies 2025, Vol. 23, No. 1

European Management Studies

European Management Studies 2025, vol. 23, no. 1

Effective Strategies For Developing And Implementing Metrics For Successful Social Marketing Campaign Performance, Annette M. Wolf

Walden Dissertations and Doctoral Studies

Ineffective use of marketing metrics by social marketers poses a risk of inconsistent and subjective interpretations of campaign success. Social marketing managers and stakeholders are concerned because unreliable metrics hinder their ability to evaluate performance, justify funding, and replicate effective strategies. The purpose of this qualitative pragmatic inquiry, grounded in general systems theory and foundational social marketing literature, was to explore effective strategies that social marketing campaign managers use to implement metrics sufficient to measure successful campaigns. The participants were ten experienced members of the Social Marketing Association of North America, with effective strategies to implement marketing metrics to measure …

A Composite Multiple-Based Stock Valuation Model, Mudita Lau, Maria Widyarini, Achmad Faisal

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

This study seeks to examine whether a composite valuation model (made of several multiples) can outperform a single-multiple valuation model in valuation accuracy. This study applied a trial-and-error iteration using scripts written in R studio to optimize the weight of each multiple in each composite, aiming to reach a minimum valuation error for each composite valuation model. Based on financial data of 2009-2019, a composite valuation model performs better than a single-multiple valuation model in assessing all peer groups, achieving up to 18% greater accuracy, which is a significant improvement. The result suggests that a composite valuation model generally offers …

Rooted Resilience: Preventative Care For Your Personal Finances, Seth Thompson Cfp®, Ricp®, Aep®, Ea

Metro Denver Dental Society Articulator Magazine

In this article Mr. Seth Thompson outlines key strategies to build financial resilience, including establishing a comprehensive financial plan, maintaining an emergency fund, diversifying investments and staying disciplined during market swings. It also highlights the importance of avoiding emotional decisions, leveraging market opportunities and partnering with a qualified financial advisor to stay aligned with long-term goals.

Attitudes Towards Open Strategizing: The Perspective Of Managerial Cognition, Joanna Radomska, Przemysław Wołczek, Monika Hajdas

European Management Studies

Purpose: Despite the increasing number of studies investigating an open strategy’s dimensions, practices, dilemmas, benefits, and risks, no studies have explored the managerial attitude toward openness in strategizing. Therefore, this study explores how cognitive managerial attitudes towards open strategizing emerge and how they are characterized.

Design/methodology/approach: The study is based on in-depth interviews conducted in organisations in the creative industries. We used an iterative coding path. We coded and analysed our semi-structured interviews thematically to reveal the themes important for describing the investigated phenomenon.

Findings: Our research findings show how some managers endorse openness in strategizing practices. In …

Critical Drivers In Public Sector Innovation: Governance And Service Insights From Yogyakarta And Kupang, I Putu Yoga Bumi Pradana

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

This study investigates the critical factors influencing the initiation of Public Sector Innovation (PSI) in Indonesia, focusing on governance and service-type innovations within two local government settings: Yogyakarta and Kupang. The methodology employed was a qualitative approach with multiple case studies complemented by the critical incident technique for data analysis. The data were gathered from 23 informants who played significant roles in the early stages of the innovation process at the local government level. The findings reveal that in Yogyakarta, the successful initiation of innovations such as Sego Segawe and YES 119 was primarily driven by robust political leadership, extensive …

Policy Strategy For Value-Added Tax Imposition On Social Commerce Transactions, Maria R.U.D. Tambunan, Siti Zaila Noor Afina

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

The burgeoning e-commerce sector offers a promising avenue for tax revenue. However, aligning its regulatory measures with continuous advancements presents challenges. The government has recently issued a regulation that separates commerce and social media functions within social commerce platforms. This study analyzes the determinants to consider in formulating a value-added tax (VAT) policy on economic activities conducted through social commerce platforms and the effective VAT collection strategy. A qualitative descriptive approach was employed, with in-depth interviews and a literature review as data collection techniques. The key finding highlights the importance of efficiently managing data for businesses operating in social commerce …

Assessing Willingness To Pay For Parking Fees Among Residents: Evidence From Malang City, Damas Dwi Anggoro, Aleyda Farihatus Shofwah

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

This study aims to investigate the willingness to pay (WTP) for user charges imposed by the local government using an extended Theory of Planned Behavior (TPB). Viewing the local government as a service provider, the construct of perceived value is incorporated to determine behavioral intention toward user charges, marking a novel contribution of this study to the literature. Specifically, this study analyzes (1) the effect of each TPB construct—attitude toward the behavior, subjective norms, and perceived behavioral control (PBC)—on WTP, (2) the effect of perceived value on WTP, and (3) the indirect effect of perceived value on WTP mediated by …