Business Commons^™

The Signaling Value Of Input Information: Performance Effects Of Task Difficulty And Effort Sensitivity, Steven D. Smith, William B. Tayler, Tyler F. Thomas, Todd A. Thornock

Faculty Publications

We investigate how the reporting of input information to managers affects employee performance, and how the signaling value of inputs for impression management moderates this effect. We develop theory to predict that the information content of input information (incremental to output measures), and thus its potential for impression management, will depend separately on both the difficulty of the task and the sensitivity of performance to effort. Across three experiments, we predict and find the reporting of input information significantly increases employee effort and performance in difficult relative to easy tasks and in low relative to high effort sensitivity tasks. Our …

Psychological Reactance Theory And Tax Evasion Intentions, Diana Falsetta, Brian C. Spilker

Faculty Publications

This study experimentally examines how tax administration service inefficiencies in the form of tax return processing delays from paper-filed tax returns indirectly affect taxpayer tax evasion intentions through taxpayers’ psychological reactance to the delay. We further consider whether this indirect effect is different when the taxpayer willingly chooses to paper file their tax return versus when the taxpayer is forced to do so. Consistent with Psychological Reactance Theory (PRT), we find that when taxpayers receive delayed refunds, they experience psychological reactance (e.g., anger and frustration with the tax administration) that increases their tax evasion intentions. Further, we find that the …

Timing Is Everything: Congruence, Controllability, And Performance Measure Weighting, Hayden T. Gunnell, Gary Hecht, William B. Tayler, Kristy L. Towry

Faculty Publications

We investigate whether the weights managers place on performance measures for performancebased compensation depend on whether weights are determined at the beginning or end of the performance period. We propose that managers frame the weighting decision differently depending on timing. Specifically, prior to employee effort, managers frame the decision as intended to align employee effort to firm objectives, whereas after employees have exerted effort, managers frame the weighting decision as intended to evaluate employee effort. Thus, we expect, and find, that managers weight measures that are more congruent with firm objectives more heavily when weightings are determined ex ante (before …

The Influence Of Financial Data Subscriptions On Analyst Research, Braiden Coleman, Travis Dyer, Mark Lang

Faculty Publications

We use disclosed “source” data from analyst reports to infer brokerage financial data subscriptions (FDS) and investigate their effects on analyst research. When brokerages add FDS, their analysts’ forecast accuracy increases. Effect sizes are at least as large as those for analyst experience, busyness, and brokerage size. Benefits are largest for less experienced and busier analysts with less private access to management forecasting over longer horizons. Although adding new FDS benefits individual analysts, there is substantial overlap in FDS across brokerages, leading to homogenized market views. Specifically, when brokerages have overlapping FDS, their analysts’ forecasts, timing, boldness, recommendations, report content, …

If The Body Keeps The Score, What Happens When You Bring The Body To Work? Exploring The Health Effects Of Trauma On Human Capital, Lisa Jones Christensen, Elizabeth Embry, Arielle Badger Newman, Paul C. Godfrey

Faculty Publications

Data reveal that the physical effects of trauma exposure increasingly surface in business, social, and other settings. Exposure to trauma at any point in life can cause employee health concerns, yet many firms do not acknowledge or address this. Herein, we combine trauma theory with human capital theory to explain how manifestations of trauma exposure—hyperarousal, intrusion, and constriction—impact employee health and performance. This article outlines how each manifestation affects human capital deployment, and thus employee performance. It further demonstrates how these human capital deployment issues have individual- and unit-level performance implications. This article offers a theory linking health effects of …

Disclosure Benchmarking By Lawyers: Evidence Fromthe Ipo Setting, Michael S. Drake, Jeff Mcmullin, Kenneth Merkley, Chase Potter, John Treu

Faculty Publications

Lawyers play an important advisory role in drafting financial reports, yet empirical evidence documenting the influence of external legal counsel on this process remains sparse. This study focuses on a specific aspect of lawyers’ drafting process: the practice of reviewing disclosures previously filed by other issuers—a practice termed “disclosure benchmarking.” Using initial public offering (IPO) disclosures as the setting, we find that disclosure benchmarking is associated with amore efficient Securities and Exchange Commission (SEC) review process. We further find that it is associated with several measures of disclosure quality, including disclosures that are less likely to be revised in subsequent …

Foreign Tax Holiday Participation And U.S. Job And Investment Loss, Zackery D. Fox, Linda Krull, Scott G. Rane

Faculty Publications

We investigate whether foreign tax holiday participation among U.S. multinational companies is associated with offshoring U.S. jobs and other domestic investment activities. We find that foreign tax holiday participation is associated with (1) an increase in offshoring U.S. jobs and (2) a decrease in domestic investment, as proxied by changes in the number of employees, capital expenditures, and R&D activity. Furthermore, we find evidence suggesting that the association between targeted, temporary tax incentives provided by foreign tax holidays and firms’ domestic activities is stronger among firms with a smaller foreign presence and is distinct from the impact of foreign statutory …

Redesigning Executive Incentives: The Rising Role Of Subjective Performance Measures, Zackery D. Fox

Faculty Publications

Despite the growing use of subjective performance incentives used in executive bonuses, empirical evidence on their effectiveness remains inconclusive. This study explores three aspects of subjective metrics in bonus plan design: their prevalence, the goals they target, and their impact on managerial behavior and firm outcomes. First, I document 53.8 percent of CEO bonus plans include at least one subjective performance measure, and among these plans, an average of 38.9 percent of total bonus weight is allocated to these measures. Using machine learning, I show subjective metrics target incentives related to employees, firm culture, and executive performance. Second, using the …

Customer Service Operations: A Gatekeeper Framework, Maqbool Dada, Brett A. Hathaway, Evgeny Kagan

Faculty Publications

Customer service has evolved beyond in-person visits and phone calls to include live chat, AI chatbots and social media, among other contact options. Service providers typically refer to these contact modalities as “channels”. Within each channel, customer service agents are tasked with managing and resolving a stream of inbound service requests. Each request involves milestones where the agent must decide whether to keep assisting the customer or to transfer them to a more skilled – and often costlier – provider. To understand how this request resolution process should be managed, we develop a model in which each channel is represented …

Nonprofit Spotlight: Choice Humanitarian, Erica Jensen

Journal of Nonprofit Innovation

No abstract provided.

Research Summaries: Access To Education, Erica Jensen

Journal of Nonprofit Innovation

No abstract provided.

Full Issue: Access To Education, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.

Landscapes Of Learning: How Nonprofits Are Bridging Educational Divides, Erica Jensen

Journal of Nonprofit Innovation

No abstract provided.

Lack Of Women In Federal Level Politics In The United States, Ellie E. Romans Draper

Journal of Nonprofit Innovation

This paper explores the enduring underrepresentation of women in U.S. federal politics, analyzing historical exclusions and contemporary challenges. It identifies that, despite women constituting 50.5% of the population, they held only 28% of Congressional seats in 2023. The study assesses barriers such as the scarcity of female role models, inadequate support, and entrenched societal expectations that discourage political participation. Key findings suggest that these factors not only restrict women's entry and progression in politics but also affect democratic integrity and policy inclusivity. It highlights the organization She Should Run, which encourages women from diverse backgrounds to pursue political office, providing …

The Collective: Elevating Care For Children Through Collaboration, Cameron Outlaw

Journal of Nonprofit Innovation

A Child’s Hope Foundation fosters connection in the orphan care space through The Collective, an association composed of NGOs, care providers, and government agencies. The focus of The Collective is to eliminate isolation in orphan care by connecting everyone in the space to the support they need. A Child’s Hope Foundation fulfills these needs through connecting caregivers to needed resources, building partnerships with governments and nonprofit agencies, and supporting family placement for children.

Enhancing Data-Driven Decisions By Improving Nonprofit Transparency And Collaboration: A Study Of The Accessibility Of Nonprofit Data In The Global Landscape, Angie Holzer, Beverli Dewalt, Louis Ye

Journal of Nonprofit Innovation

This paper addresses the pressing need for enhanced transparency of nonprofit data to improve nonprofit collaboration, emphasizing the development of a global nonprofit database. Globally, there is a lack of transparency and accessibility to nonprofit data, which reduces the ability to make better decisions 1) between nonprofits as they work to collaborate and improve outcomes, 2) with nonprofit resource providers (foundations, volunteers, donors, company CSR programs, governments, grantees, etc.) when making decisions about who to support, and 3) with nonprofits as they attempt to reach those who need their services. By analyzing 34 nonprofit databases from the European Union, the …

Relations Among Academic Program Elements And Students' Sense Of Belonging, Rosemary Ashby

Undergraduate Honors Theses

This thesis studies specific elements of an academic program and their relationship with students’ sense of belonging. To gather data, participants responded to a questionnaire that contained items designed to understand their experience in their major. The quantitative portion asked about the program elements (independent variables) and used the General Belongingness Scale to measure their sense of belonging (dependent variable). This also included questions that had participants report their perception of how each element affected their sense of belonging. The final item was open-ended and asked for their general thoughts on belonging in their program. The findings suggest that the …

Catalysts Of Change: How Social Movement Organizations Accelerate Shifts In Social Norms, Katie A. Apker, Michelle Blood Checketts, Taeya M. Howell, Lisa Jones Christensen, Ben William Lewis, Gordon N. Scott

Faculty Publications

We examine how social movement organizations (SMOs), particularly third-party rating agencies, can catalyze rapid shifts in social norms among an organizational population. We propose that rating agencies can instigate new social norms by defining appropriate and acceptable standards of performance that prompt organizations to realign their behaviors to mirror these new standards, thereby accelerating changes in shared understandings regarding appropriate firm behavior. We tested our theory by analyzing how members of the S&P 500 index adapted to a new gender diversity rating by KLD Research & Analytics, focusing on the acceptance and implementation of gender diversity standards on corporate boards …

50 Universities Working On Research In Public Health Technologies, Angie Holzer, Erica Bassett

Journal of Nonprofit Innovation

No abstract provided.

Joni September 2024 Full Issue, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.

Ideas For Professional Development In The Nonprofit Sector, Elise Lael Kieffer

Journal of Nonprofit Innovation

The nonprofit and nongovernmental sector serves the critical role, in our world, of filling in the gaps in service and opportunity that are unfulfilled by the public sector and either unfilled or unobtainable through the private sector. This thought paper presents one option for a professional development program for nonprofit professionals working in rural communities. This program serves to facilitate the training of nonprofit employees and volunteers in critical leadership and management education. Through this educational opportunity, nonprofit leaders, board members, and aspiring nonprofit directors come together in a cohort of peers to learn both foundational and advanced theories, strategies, …

Covid-19 And Health Equity: Lessons Learned From The Pandemic, Sumaya Ali, Lakell Archer, Erica L. Jensen

Journal of Nonprofit Innovation

Health inequities refer to avoidable, unjust differences in health outcomes caused by systemic disadvantages rooted in social, economic, and environmental contexts (Braveman, 2014). Health disparities refer to differences in health outcomes between groups, often measured by prevalence, morbidity, or mortality (Centers for Disease Control and Prevention [CDC], 2020). Health inequalities are measurable differences in health status that may arise from biological, social, or environmental factors (World Health Organization [WHO], 2019). Health inequities, however, are specifically preventable and unjust differences.

The COVID-19 pandemic highlighted these inequities, intensifying pre-existing structural disparities within healthcare and societal systems. The pandemic underscored the urgency of …

Mass Shootings In The United States, Sydney Livingston

Journal of Nonprofit Innovation

High rates of mass shootings are becoming a uniquely American problem; the US makes up 73% of the world’s mass shootings, yet makes up only 4.25% of the world’s population. School shootings, in particular, have increased dramatically in the US since the Columbine High School shooting in 1999, an event many perpetrators have since drawn upon as inspiration. There is a strong divide of opinions in the nation regarding how firearm deaths should be reduced, which has complicated and slowed progress in identifying effective solutions. Each mass shooting causes additional shootings to occur, and each one takes a toll on …

Impacts Of Climate Change In The United States, Nathan T. Thompson

Journal of Nonprofit Innovation

Climate change, a shift in long-term climate patterns primarily driven by anthropogenic factors, poses a super wicked problem impacting every sector and region globally, including the United States. This paper explores the scientific basis of climate change, its contributing factors, and the myriad consequences on terrestrial and aquatic systems, as well as mental health. Notably, the emission of greenhouse gases from fossil fuels and agricultural activities is the primary cause, exacerbated by ideological division and psychological distance. The U.S. has seen some progress with a 7% decrease in emissions over the past 30 years and a growing shift toward renewable …

Addressing Adolescent Suicide In South Korea, Alyssa Kang

Journal of Nonprofit Innovation

Suicide is a prevalent issue that widely affects all demographics in South Korea. Among adolescents, it is the leading cause of mortality with an average rate of 7 deaths per 100,000 people. Some of the most significant factors that influence the risk of suicidal ideation and attempts are cultural stigma and academic stress. Other factors, such as bullying and family structure, also increase the likelihood of suicide, while specific characteristics including internet addiction, socioeconomic status, and substance abuse have been found to be predictors of suicide. Adolescent suicide attempts in Korea also increase the individual's risk for future attempts, and …

Research Summaries: Global Health, Lakell Archer, Sumaya Ali, Erica Jensen

Journal of Nonprofit Innovation

No abstract provided.

Cameras For Girls: Nonprofit Spotlight, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.

Full Issue: Artificial Intelligence And Data For Nonprofit Organizations, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.

Machine Learning For Nonprofit Organizations, Justin Holzer

Journal of Nonprofit Innovation

Nonprofit organizations are often looking for ways to increase efficiency while operating with limited resources. With data more readily available than in the recent past, machine learning provides powerful tools for unlocking valuable insights and enabling nonprofits to do more with limited resources. This paper explores various machine learning techniques to enhance nonprofit operations with an overview of machine learning approaches, including supervised, unsupervised, semi-supervised, and reinforcement learning, and their potential benefits for nonprofit organizations. A practical use-case of donor prediction for fundraising is presented to demonstrate how supervised learning can be employed to identify potential repeat donors. The neural …

Enhancing Nonprofit Efficiency And Productivity Through Ai: Applications Of Chatgpt, Sam R. Calhoun, Angie Holzer

Journal of Nonprofit Innovation

This article explores how nonprofit organizations can leverage AI to enhance efficiency and productivity. Key areas of impact include automating routine inquiries, supporting fundraising efforts, streamlining administrative tasks, aiding in program delivery, facilitating research and analysis, improving internal communication, and providing professional development. By integrating AI, nonprofits can optimize operations and focus more on their core mission, leading to greater social impact.