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Full-Text Articles in Business
Determinants Of State Audit Delay: An Empirical Analysis, Mary Fischer, Treba Marsh
Determinants Of State Audit Delay: An Empirical Analysis, Mary Fischer, Treba Marsh
Faculty Publications
Prior audit delay studies concentrated on municipal government, counties and school districts. This study adds to the literature by examining the determinants of state governments’ timeliness of audit reports. Audit delay determinants found by previous municipal research are used to identify characteristics that may influence state audit delay. This study’s results suggest both agreement and contradiction of prior research audit delay determinants. Financial variables alone do not predict state government audit delay. However, a combination of financial and nonfinancial variables used in municipal audit delay studies do.
Special Business Entity Reporting: One Plugged Hole Is Better Than None, Mary Fischer, Treba Marsh
Special Business Entity Reporting: One Plugged Hole Is Better Than None, Mary Fischer, Treba Marsh
Faculty Publications
This discussion includes an overview of special business entities and their status and outlines legitimate uses. It also illustrates what can and has happened, when individuals who lack integrity direct special business entities. Problems are identified that can arise when special business entities are not used as they were intended, namely, inaccurate financial reporting. The company in the illustration walked the line between legal and illegal, but was past the line of what was morally right, and in the shareholder’s best interest. The discussion concludes with an accounting solution for the special business entity problems.
The Power Of Brand Love, Marc Fetscherin, Ryan Barker, Jeffery Peacock
The Power Of Brand Love, Marc Fetscherin, Ryan Barker, Jeffery Peacock
Faculty Publications
In this article we would like to respond to Romaniuk’s (2013) Viewpoint article "What’s (brand) love got to do with it?" and provide our point of view regarding brand love. While we agree with some of the limitations she points out in Batra et al.’s (2012) article, and acknowledge them, we disagree with her statement that there is ‘no evidence that building brand love leads to higher market share, sales or profitability’ (Romaniuk 2013, p. 185). It is conceivable that there was no evidence when she wrote the article in 2013. However, as this article illustrates, we have since 2013 …
The Effect Of Product Category On Consumer Brand Relationships, Marc Fetscherin, Michèle Boulanger, Gustavo Q. Souki, Cid Goncalves Filho
The Effect Of Product Category On Consumer Brand Relationships, Marc Fetscherin, Michèle Boulanger, Gustavo Q. Souki, Cid Goncalves Filho
Faculty Publications
Purpose - This paper aims to investigate the effect of product category on consumer brand relationships. Design/methodology/approach - Based on a total of 800 consumers, respondents evaluated their relationship with their favorite brand in one of the four product categories studied (soft drink, mobile phone, shoes, cars). EFA, subsequent CFA, SEM and ANOVA were used to assess these relationships and the product category effect. Findings - The authors find that brand love positively influences brand loyalty and both, influence positively WOM and purchase intention. Looking at the directionality of these relationships, the results show no product category differences. However, the …
Chinese Overseas M&A: Overcoming Cultural And Organizational Divides, Francesca Spigarelli, Attilio Mucelli, Ilan Alon
Chinese Overseas M&A: Overcoming Cultural And Organizational Divides, Francesca Spigarelli, Attilio Mucelli, Ilan Alon
Faculty Publications
This article contributes to the existing knowledge on the difficulties and critical aspects of the post-acquisition phase of an emerging market multinational. To establish the context, a literature review on multinational companies from emerging countries, and specifically on the internationalization initiatives of Chinese companies, is provided, along with a framework to analyze cultural and management-related differences related to mergers and acquisitions (M&As). This review and framework is followed by a case study of a Chinese motorbike M&A in Italy. The case illustrates how Chinese companies use Italy to access Western markets (and strategic logistical services), as well as a wide …
The Globalisation Of Chinese Capital, Ilan Alon
The Globalisation Of Chinese Capital, Ilan Alon
Faculty Publications
The globalisation of Chinese capital will be one of the hallmarks of 21st-century economics, shaping debates over state capitalism, ‘free’ markets and international institutions. China internationalised its product markets and upgraded its manufacturing prowess towards the end of the 20th century by allowing inward foreign direct investment (FDI) and by promoting export trade. This was supported in part by cheap labour, and resulted in growing trade surpluses with key trading partners—particularly the US. Outward FDI was discouraged in order to preserve foreign reserves, and together these policies have helped China accumulate significant amounts of capital, now making it a multi-trillion …
The Rationality Of Economic Voting Revisited, Motoshi Suzuki, Henry W. Chappell
The Rationality Of Economic Voting Revisited, Motoshi Suzuki, Henry W. Chappell
Faculty Publications
Examines the rationality of economic voting, using post-World War II United States national election data.