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Articles 1 - 6 of 6
Full-Text Articles in Business
Grading Business Journals: A Comparative Analysis Of Abs, Abdc And Jcr Quartiles And Proposing An Algorithm Based Classification, Tenghao Zhang
Grading Business Journals: A Comparative Analysis Of Abs, Abdc And Jcr Quartiles And Proposing An Algorithm Based Classification, Tenghao Zhang
Research outputs 2014 to 2021
There are multiple journal rankings that measure academic journals in business research. Among them, ABS (AJG), ABDC and JCR quartiles are the most widely used in business schools across the globe. Which is better in grading business journals based upon their academic performance? In this study, we used the Principal Component Analysis (PCA) and Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) and evaluated 103 business journals based on six scientometric indicators. Then we proposed a grading simulation approach to simulate the original grades based on the TOPSIS scores and the results suggest that the JCR quartile …
Commodity Futures Returns And Policy Uncertainty, Deepa Bannigidadmath, Paresh Kumar Narayan
Commodity Futures Returns And Policy Uncertainty, Deepa Bannigidadmath, Paresh Kumar Narayan
Research outputs 2014 to 2021
© 2020 Elsevier Inc. This paper investigates whether economic policy uncertainty is predictable using three sets of commodity futures market variables, namely the equal-weighted average of futures excess returns, the excess returns on a portfolio of going long in backwardated commodities, and the excess returns on a portfolio of going short in contango commodities as predictors. We find significant evidence of both in-sample and out-of-sample predictability. Combination forecasts also reveal strong evidence of predictability. Our findings remain unchanged following several robustness tests.
Household’S Willingness (Wtp) To Pay To The Utility, Rakhshinda Bano, Mehdi Khiadani, Steven Burian
Household’S Willingness (Wtp) To Pay To The Utility, Rakhshinda Bano, Mehdi Khiadani, Steven Burian
Research Datasets
The dataset contains the water use at household level, payments to the utility and household income.
Disability, Hospitality And The New Sharing Economy, Kathy Boxall, Julie Nyanjom, Janine Slaven
Disability, Hospitality And The New Sharing Economy, Kathy Boxall, Julie Nyanjom, Janine Slaven
Research outputs 2014 to 2021
Purpose: This paper aims to explore the place of disabled guests in the new world of hotel and holiday accommodation shaped by the sharing economy. Design/methodology/approach: The paper uses Levitas’s (2013) Utopia as Method as a methodological tool to develop the hypothetical future scenarios, which are used to explore the place of disabled guests in peer-to-peer holiday accommodation. Findings: Analysis of the hypothetical scenarios suggests that without state intervention, the place of disabled guests in both traditional hotels and peer-to-peer holiday accommodation is far from secure. Research limitations/implications: This is a new area and the authors’ discussion is therefore tentative …
Dysfunctional Audit Behaviour: An Exploratory Study In Malaysia, Halil Paino, Zubaidah Ismail, Malcolm Smith
Dysfunctional Audit Behaviour: An Exploratory Study In Malaysia, Halil Paino, Zubaidah Ismail, Malcolm Smith
Research outputs pre 2011
The quality of the opinion provided by audit firms is an important determinant of their long-term survival, but audit quality is difficult to gauge, which makes it particularly sensitive to the behaviour of the individuals who carry on audit work. This paper seeks to identify the incidence of dysfunctional audit behaviours and audit quality reduction behaviours, actions taken by an auditor during engagement that reduce evidence-gathering effectiveness. The paper is based on a survey of 244 auditors working in small/medium and big audit firms in Malaysia. The paper identifies key variables leading to dysfunctional audit behaviour. The paper is subject …
The Effects Of Counterexplanation And Audit Groups On Fraud Detection, Janne Chung, Gary S. Monroe
The Effects Of Counterexplanation And Audit Groups On Fraud Detection, Janne Chung, Gary S. Monroe
Research outputs pre 2011
Prior studies have found that auditors' fraud detection rates are relatively low (Bernardi 1994; Pincus 1991 ). The present study examines whether counterexplaining inaccurate judgments will increase fraud detection rates and whether audit groups can counterexplain more effectively compared to individual auditors. The possible negative effect of counterexplanation is examined by requiring audit groups and individual auditors to counterexplain accurate judgments. The purpose of this 'inanipulatiori is to determine whether counterexplaining accurate judgments will lead to negative belief revision, and whether this negative belief revision will be mitigated by the use of audit groups. A 2 x 2 x 2 …