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Boise State University

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2021

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Full-Text Articles in Business

Real Earnings Management And The Properties Of Analysts' Forecasts, Lisa A. Eiler, Joshua J. Filzen, Mark Jackson, Isho Tama-Sweet Dec 2021

Real Earnings Management And The Properties Of Analysts' Forecasts, Lisa A. Eiler, Joshua J. Filzen, Mark Jackson, Isho Tama-Sweet

Accountancy Faculty Publications and Presentations

Prior literature generally finds analysts are able to identify and process complex financial information. However, research suggests that in certain settings, analysts struggle to fully incorporate into their forecasts all available information. We examine analysts' forecast properties in the face of a specific type of complex financial information: real earnings management (REM). First, we investigate the relation between measures of REM and analysts' forecast properties. We find REM measures are associated with greater forecast error and dispersion in the following year. However, REM measures, by definition, capture abnormal operating results, and thus include both firms engaging in manipulative REM as …


Small Business Development Centers And Rural Entrepreneurial Development Strategies: Are We Doing Enough For Rural America?, Timothy C. Dunne, Katie Toyoshima, Michael Byrd Nov 2021

Small Business Development Centers And Rural Entrepreneurial Development Strategies: Are We Doing Enough For Rural America?, Timothy C. Dunne, Katie Toyoshima, Michael Byrd

Management Faculty Publications and Presentations

Many states across the United States have significant rural populations, which typically face different sets of challenges than those closer to urban populations. This is particularly evident in the different types of opportunities that small businesses face in those rural areas. In recent years, various efforts - both at a national and local level - have been taken to increase those opportunities for rural small businesses. However, those efforts have not always produced the results that are envisioned. Utilizing information about Small Business Development Center (SBDC) strategies to serve small businesses in both rural and urban areas, we highlight the …


The Idaho Human Rights Act Is Long Overdue For A Legislative Update, Susan E. Park, Doug A. Werth Nov 2021

The Idaho Human Rights Act Is Long Overdue For A Legislative Update, Susan E. Park, Doug A. Werth

Management Faculty Publications and Presentations

The Idaho Human Rights Act (“IHRA”) needs attention. The Idaho Legislature has not made a meaningful amendment to the Act since 2005, when it expanded protections for persons with disabilities.1 It has neglected to update the IHRA after landmark federal enactments such as the Pregnancy Discrimination Act of 1978, the Civil Rights Act of 1991, the Lilly Ledbetter Fair Pay Act of 2009, and the Americans with Disabilities Act Amendments Act of 2008. The statutory disconnect created by this legislative lapse has magnified the importance of how courts apply federal case law to the IHRA, particularly in light of the …


Cartelligent Sales Training Program, Hilary T. Brophy Oct 2021

Cartelligent Sales Training Program, Hilary T. Brophy

IPS/BAS 495 Undergraduate Capstone Projects

My Capstone project is based on creating an entirely new sales training program at the company I work for, using collaborative and innovative approaches, and for the first time in my company's twenty-two year history, including stakeholders that range from the Executive Team to the newest members of the sales team.


Building A Record Label Website In An Evolving Music Industry, Zachary Mouton Oct 2021

Building A Record Label Website In An Evolving Music Industry, Zachary Mouton

IPS/BAS 495 Undergraduate Capstone Projects

The basis of my capstone project is to build a website for my record label Play-Yah Records. My major focus for the website is to find more options for monetization for the bands on the label. During the process I conducted research on NFT’s, music licensing, website construction, logo design, and made-to-order merchandise. I am excited about what I have learned in this project and I can’t wait to share it with you.


Updating Hp’S Sales Proposal Documents, Cody P. White Oct 2021

Updating Hp’S Sales Proposal Documents, Cody P. White

IPS/BAS 495 Undergraduate Capstone Projects

My capstone project focused on updating out-of-date proposal documents for my current employer, HP Inc. These proposal documents are delivered to each potential customer that is interested in signing up for our managed print services offering. These documents are a key selling tool for the program benefits but in their current format, they are lacking in up-to-date information and contain spelling and grammatical errors. The capstone focuses on the work completed by the stakeholders that are the most affected by the success of these documents.


Active Factor Investing: Hedge Funds Versus The Rest Of Us, Jun Duanmu, Yongjia Li, Alexey Malakhov Oct 2021

Active Factor Investing: Hedge Funds Versus The Rest Of Us, Jun Duanmu, Yongjia Li, Alexey Malakhov

Finance Faculty Publications and Presentations

We examine whether the success of hedge fund market timing strategies can be replicated. We develop a methodology for creating a portfolio of ETFs to capture risk factor exposures of market timing hedge funds identified using extant market timing measures. We find that the top market timing hedge funds outperform their ETF clone peers and the superior performance cannot be replicated. We show that the irreplicable market timing skills are more profound in certain hedge fund styles. Finally, we provide evidence that the success of market timing strategies is driven by non-cloneable hedge funds that possess managerial skills.


Tracking The Evolution Of Stare Decisis, Sam C. Ehrlich, Ryan M. Rodenberg Oct 2021

Tracking The Evolution Of Stare Decisis, Sam C. Ehrlich, Ryan M. Rodenberg

Management Faculty Publications and Presentations

At the United States Supreme Court, what is old is new again. In a series of recent opinions,1 the justices have repeatedly offered differing views on how stare decisis should be positioned when tasked with justifying or rejecting existing precedent. Indeed, in three recent Supreme Court decisions the justices have wrestled with the effect of stare decisis on future decisions. Reversing a decision, according to Justice Kagan, “demand[s] a ‘special justification.’” In contrast, Justice Thomas posited that “[w]hen faced with demonstrably erroneous precedent, my rule is simple: We should not follow it.” Chief Justice Roberts, in explaining his switch in …


Action Capstone: United Standby Travel Handbook, Danaya S. Kinikini Oct 2021

Action Capstone: United Standby Travel Handbook, Danaya S. Kinikini

IPS/BAS 495 Undergraduate Capstone Projects

This project sought to answer the question, how might I create a travel handbook for airline employees to better utilize their travel privileges and improve morale? The handbook was broken down into three parts: resource how-to guide, standby travel handbook, and Facebook group. The airline industry saw an unprecedented busy summer travel season following the COVID-19 pandemic shutdowns. Senior employees were finding themselves burnt out and new employees were overwhelmed with the workload due to short staffing levels. Many new employees were leaving for better compensated jobs. Stakeholders identified were United, management, and employees. If employees can utilize their travel …


Sharepoint Site To Create Efficiencies, Stephanie G. Velasquez Oct 2021

Sharepoint Site To Create Efficiencies, Stephanie G. Velasquez

IPS/BAS 495 Undergraduate Capstone Projects

A project related to improving processes and efficiencies for a sales leadership team.


Pandemic Plan Revision Capstone Project, Sharon L. Haylett Oct 2021

Pandemic Plan Revision Capstone Project, Sharon L. Haylett

IPS/BAS 495 Undergraduate Capstone Projects

A Continuity of Operations Plan (COOP) for a company “. . . ensures that primary mission essential functions continue to be performed during a wide range of emergencies . . .” (U.S. Department of Homeland Security, n.d.). The COOP includes information for reacting to natural disasters, terrorist attacks, pandemics, etc. As my capstone project, the pandemic section has been updated using an integrative process to include new information and lessons learned from the current pandemic. The revised pandemic section will provide examples of protocols designed to keep employees and the public safe and healthy.


Improving The Service Desk, Tyler Scott Lee Oct 2021

Improving The Service Desk, Tyler Scott Lee

IPS/BAS 495 Undergraduate Capstone Projects

This project involved learning the ins and outs of my companies services desk processes. With these processes clearly defined a plan was laid out on how to better improve the service desk and increase productivity of agents taking calls with customers.


Making Connections: Marketing Ideas For Interpreters, Steve Mcdermott Oct 2021

Making Connections: Marketing Ideas For Interpreters, Steve Mcdermott

IPS/BAS 495 Undergraduate Capstone Projects

There is a need for skilled interpreters to meet the needs of the increasingly diverse communities. Many get into the field of interpretation and translation in order to assist those with language barriers, as well as earn a living for themselves. The interpreters get into the field not realizing that to succeed they also need an entrepreneurial spirit. These entrepreneurial linguists are classified as independent contractors, as such they are responsible for the business aspects of their livelihood. This includes marketing themselves in order to grow their client base. Marketing can be a daunting task in itself. In speaking with …


Digital Marketing For Dance: Strategies, Analysis, And Discussion, Cydney Covert Oct 2021

Digital Marketing For Dance: Strategies, Analysis, And Discussion, Cydney Covert

IPS/BAS 495 Undergraduate Capstone Projects

This paper explores the importance of multiple factors in the digital marketing of dance organizations. Idaho's only professional ballet company, Ballet Idaho, is used as a case study to determine which marketing strategies are the most beneficial. Cross-referencing tactics from other dance organizations, this research aims to determine how companies can market their more abstract performances, include dancer perspectives in their content, and take advantage of peripheral cities in order to increase their audience-base.


Improving The Employee Learning Experience, Kristin I. Schilz Oct 2021

Improving The Employee Learning Experience, Kristin I. Schilz

IPS/BAS 495 Undergraduate Capstone Projects

This presentation represents my capstone project of improving the employee learning experience within our LMS.


A Machine-Learning Classification Tree Model Of Perceived Organizational Performance In U.S. Federal Government Health Agencies, In-Gu Kang, Nayoung Kim, Wei-Yin Loh, Barbara A. Bichelmeyer Sep 2021

A Machine-Learning Classification Tree Model Of Perceived Organizational Performance In U.S. Federal Government Health Agencies, In-Gu Kang, Nayoung Kim, Wei-Yin Loh, Barbara A. Bichelmeyer

Organizational Performance and Workplace Learning Faculty Publications and Presentations

Perceived organizational performance (POP) is an important factor that influences employees’ attitudes and behaviors such as retention and turnover, which in turn improve or impede organizational sustainability. The current study aims to identify interaction patterns of risk factors that differentiate public health and human services employees who perceived their agency performance as low. The 2018 Federal Employee Viewpoint Survey (FEVS), a nationally representative sample of U.S. federal government employees, was used for this study. The study included 43,029 federal employees (weighted n = 75,706) among 10 sub-agencies in the public health and human services sector. The machine-learning classification decision-tree modeling …


Seeking A Friend And Ally, Steven J. Hyde, Eric Bachura, Darcy K. Fudge Kamal, Meghan A. Thornton-Lugo Aug 2021

Seeking A Friend And Ally, Steven J. Hyde, Eric Bachura, Darcy K. Fudge Kamal, Meghan A. Thornton-Lugo

Management Faculty Publications and Presentations

It is widely known in other micro fields such as organizational behavior and psychology that motivation is an important predictor of behavior. Yet the alliance and Upper Echelons literature have largely overlooked this important antecedent. A deeper understanding of a CEO’s motivations can illuminate why a firm may engage in higher levels of alliance activity while another firm may not. In this study, we explore how CEO needs—a manifestation of internal motivation—may impact alliance behavior. The results of our study demonstrate that the motivations of CEOs – namely their need for affiliation– have a non-linear relationship with alliance activity. More …


Lifting An Li, Fg, And/Or Ur Support Program Off The Ground During Covid-19: Successes And Lessons Learned, Lenz Kaspar Bayas, Lisa A. Giacumo, Chantel Early, Kendra Rishell Peterson, Arvin Farid, Briceland Mclaughlin, Donald Plumlee, Mojtaba Sadegh, Tammi Vacha-Haase Jul 2021

Lifting An Li, Fg, And/Or Ur Support Program Off The Ground During Covid-19: Successes And Lessons Learned, Lenz Kaspar Bayas, Lisa A. Giacumo, Chantel Early, Kendra Rishell Peterson, Arvin Farid, Briceland Mclaughlin, Donald Plumlee, Mojtaba Sadegh, Tammi Vacha-Haase

Organizational Performance and Workplace Learning Faculty Publications and Presentations

Researchers describe a need for increased access to and transitional support into STEM graduate education for low-income, academically talented, first-generation and/or underrepresented and minority (LIATFirstGenURM) students. In October 2019, we were awarded an NSF scholarship grant to build infrastructure and provide support to low-income, academically talented, firs-generation, underrepresented, and minority (LIATFirstGenURM) graduate engineering students. As part of the internal evaluation of the program, we interviewed seven enrolled and funded graduate student beneficiaries to determine if they encountered any barriers during their recruitment and first semester of graduate study. Additionally, we asked them what support they valued most. We found that …


Does The Importance Of Environmental Issues Within An Industry Affect The Relationship Between Lean Operations And Corporate Financial Performance?, Andrew S. Manikas, James R. Kroes, Benjamin P. Foster Jul 2021

Does The Importance Of Environmental Issues Within An Industry Affect The Relationship Between Lean Operations And Corporate Financial Performance?, Andrew S. Manikas, James R. Kroes, Benjamin P. Foster

IT and Supply Chain Management Faculty Publications and Presentations

Lean operations and environmental sustainability have been generally accepted to be complementary activities, although prior studies have not found consistent relationships between these factors and corporate financial performance. It has been proposed that these inconsistent findings might be due to industry-specific differences in sustainability. Thus, this study examines: (i) whether the level of leanness in companies is related to the importance of environmental sustainability and (ii) if the relationship between companies’ leanness and their financial performance is heightened by the importance of environmental issues inherent in their industries. To measure the importance of environmental issues in an industry, we employ …


Noteworthy Diversity Efforts And Financial Performance: Evidence From Diversityinc's Top 50, Benjamin P. Foster, Andrew Manikas, Dianna Preece, James R. Kroes Jun 2021

Noteworthy Diversity Efforts And Financial Performance: Evidence From Diversityinc's Top 50, Benjamin P. Foster, Andrew Manikas, Dianna Preece, James R. Kroes

IT and Supply Chain Management Faculty Publications and Presentations

This study provides evidence that diversity efforts are associated with improved organizational performance. We explore the benefits of diversity by analyzing long-term shareholder value (Tobin's q) and short-term performance (return on assets) of companies cited for being leaders in the area of diversity. Tobin's q is significantly higher for companies included on the DiversityInc Top 50 list than other companies, implying that diversity efforts increase long-term shareholder value. Companies on a DiversityInc list also have significantly better short-term financial performance, return on assets, than similar companies in their industry. We also conduct a Granger causation analysis, and the results are …


The Gender Equity Gap: A Multi-Study Investigation Of Within-Job Inequality In Equity-Based Awards, Felice B. Klein, Aaron D. Hill, Ryan Hammond, Ryan Stice-Lusvardi May 2021

The Gender Equity Gap: A Multi-Study Investigation Of Within-Job Inequality In Equity-Based Awards, Felice B. Klein, Aaron D. Hill, Ryan Hammond, Ryan Stice-Lusvardi

Management Faculty Publications and Presentations

Laws in many countries mandate paying men and women equally when in similar jobs. Such laws, coupled with considerable organizational efforts, lead some scholars to contend that within-job pay inequality is no longer a source of the gender pay gap. We argue important differences in a widely used form of pay heretofore overlooked in existing studies—equity-based awards (i.e., pay where the value is tied to the employing organization’s stock, such as stock and stock options)—may cause underestimation of gender-based within-job pay inequality. Specifically, we theorize that because of differences in both why and how equity-based awards are distributed to employees …


Auditor Response To Changing Risk: Money Market Funds During The Financial Crisis, Kyle D. Allen, Drew B. Winters Apr 2021

Auditor Response To Changing Risk: Money Market Funds During The Financial Crisis, Kyle D. Allen, Drew B. Winters

Finance Faculty Publications and Presentations

Audits provide monitoring for investors. The collapse of markets across the financial crisis made assets more difficult to value, which increased risk for auditors. The money markets were at the center of the financial crisis increasing audit engagement risk on money market funds, which at the time of the crisis were highly opaque. Measuring the response to increased engagement risk with audit fees, this study finds that auditors increase their fees for the riskiest class of funds. However, no evidence was found that audit fees increased as funds increased their holdings in the riskiest class of securities.


To Prove Or Improve, That Is The Question: The Resurgence Of Comparative, Confounded Research Between 2010 And 2019, Peter C. Honebein, Charles M. Reigeluth Apr 2021

To Prove Or Improve, That Is The Question: The Resurgence Of Comparative, Confounded Research Between 2010 And 2019, Peter C. Honebein, Charles M. Reigeluth

Organizational Performance and Workplace Learning Faculty Publications and Presentations

Between 2010 and 2019, ETR&D experienced increased publication of a specific type of research that does not provide useful knowledge to the instructional design field. This type of research is research to prove, which entails pitting an incumbent, “traditional” learning experience against a new, innovative learning experience that lacks maturity. Additionally, under closer inspection, these new, innovative learning experiences show significant gaps of good design judgment, in terms of their alignment with the instructional theory framework. This type of research robs the instructional design field of important and useful data associated with effectiveness, efficiency, and appeal outcomes. To provide evidence …


Home Price Appreciation And Residential Lending Standards, Yongjia Li, Salman Tahsin Mar 2021

Home Price Appreciation And Residential Lending Standards, Yongjia Li, Salman Tahsin

Finance Faculty Publications and Presentations

We explore the effect of home price appreciation on residential lending standards in the U.S. across different sample periods. Using housing supply elasticity measures as instrumental variables for home price changes, we find that rising home prices led to easing lending standards between 2001 and 2006. Mortgage acceptance rates increased more in MSAs that experienced higher home price appreciation, contributing to the credit boom. However, we find that home price appreciation is associated with tighter lending standards between 2012 and 2016, suggesting that banks took a more cautious view of home price appreciation after the financial crisis. To study the …


Exploring The Effects Of For-Profit And Nonprofit Size Congruency: An Exchange Perspective On Cause-Related Marketing, Anne Hamby, Niusha Jones, Guohong Yu Mar 2021

Exploring The Effects Of For-Profit And Nonprofit Size Congruency: An Exchange Perspective On Cause-Related Marketing, Anne Hamby, Niusha Jones, Guohong Yu

Marketing Faculty Publications and Presentations

Prior research on cause-related marketing (CM) shows that congruencies between for-profit and nonprofit organizational missions and target markets affect consumers' perceptions of the partnership fit, and their subsequent response to CM promotions. The current work explores how congruencies between for-profit and nonprofit sizes influence consumers' perceptions of the partnership fit, and subsequently, their attitudes toward CM efforts. Study 1 shows that consumers perceive a low degree of organizational partnership fit between a small for-profit and large nonprofit (relative to other partnership configurations). Study 2 shows the nature of donated resources can affect organizational partnership fit perceptions, such that donations of …


Ceo Gender-Based Termination Concerns: Evidence From Initial Severance Agreements, Felice B. Klein, Pierre Chaigneau, Cynthia E. Devers Mar 2021

Ceo Gender-Based Termination Concerns: Evidence From Initial Severance Agreements, Felice B. Klein, Pierre Chaigneau, Cynthia E. Devers

Management Faculty Publications and Presentations

We theorize that female candidates considering CEO roles will perceive greater termination vulnerability in such roles than their male counterparts. We further theorize that indicators of recent organizational distress will exacerbate female CEO candidates’ perceptions of termination vulnerability, while the presence of female leaders will mitigate these concerns. To test our arguments, we examine the initial values of newly appointed female and male CEOs’ severance agreements from 2007 to 2014. Results support our arguments and begin to shed light on the factors that influence female executives’ concerns about CEO roles and ultimately firms’ ability to appoint female CEOs.


Strategic Surrogates Or Sad Sinners: U.S. Taxation Of Bartering In Digital Services, Mark J. Cowan, Joshua Cutler, Ryan Baxter Jan 2021

Strategic Surrogates Or Sad Sinners: U.S. Taxation Of Bartering In Digital Services, Mark J. Cowan, Joshua Cutler, Ryan Baxter

Accountancy Faculty Publications and Presentations

The COVID-19 pandemic caused both a surge in technology use and a deterioration in government finances. At the same time, big tech companies are under scrutiny by lawmakers for tax avoidance, antitrust issues, and other concerns. These realities call for governments to reassess tax policy toward tech companies and for tech companies to reassess legal strategy toward taxes. State and federal governments' tax bases are eroding because of the noncash, barter nature of modern transactions. When a taxpayer uses “free” digital services such as e-mail, social media, or search engines, she pays via access to her personal data or attention. …


Remembering The Lessons Of The Baseball Exemption In Ncaa V. Alston, Sam C. Ehrlich Jan 2021

Remembering The Lessons Of The Baseball Exemption In Ncaa V. Alston, Sam C. Ehrlich

Management Faculty Publications and Presentations

It is somewhat ironic that the recently-granted Supreme Court appeal in National Collegiate Athletic Association (NCAA) v. Alston falls so near the 100-year anniversary of Federal Baseball v. National League, a well-debated opinion by the Supreme Court that gave a particular sports league—and, for decades only that sports league—broad immunity from the antitrust laws. In doing so, the Court set up the field of sports antitrust law in a way that would position professional baseball apart from the other leagues to a degree that the Court would later remark is “unrealistic, inconsistent, or illogical.” Indeed, even a sitting member …


Laws, Educational Outcomes, And Returns To Schooling Evidence From The First Wave Of U.S. State Compulsory Attendance Laws, Karen Clay, Jeff Lingwall, Melvin Stephens Jr. Jan 2021

Laws, Educational Outcomes, And Returns To Schooling Evidence From The First Wave Of U.S. State Compulsory Attendance Laws, Karen Clay, Jeff Lingwall, Melvin Stephens Jr.

Management Faculty Publications and Presentations

The nineteenth and twentieth century saw two waves of state schooling laws. The first wave focused on children to age 14 and the second wave focused on high school. Using the full count 1940 census and a new coding of state laws, this paper provides new estimates of the effects of the first wave of laws. The analysis focuses on cohorts of prime working age between 1910 and 1940. IV estimates of returns to schooling range from 0.067 to 0.077. Quantile IV estimates show the returns were largest for the lowest quantiles, and were generally monotonically decreasing for higher quantiles.


Effects Of Employee Monitoring Notification Policies On Hr Manager Opinions, Gundars Kaupins Jan 2021

Effects Of Employee Monitoring Notification Policies On Hr Manager Opinions, Gundars Kaupins

Management Faculty Publications and Presentations

As a variety of electronic monitoring methods such as global positioning systems are available, monitoring employees without notice is a consideration even though several laws ban it and ethical questions remain. Monitoring without notice has risks that Human Resources (HR) managers should consider when they set monitoring policies to enhance knowledge management. A total of 174 HR managers were asked about their top reasons to electronically monitor employees with or without notice. About half received information that a company did not notify employees of electronic monitoring and the other half received the opposite information. Prospect theory was the basis for …