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Kennesaw State University

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Articles 1801 - 1815 of 1815

Full-Text Articles in Business

The Effect Of Estate Taxes On Family Business: Survey Results, Joseph H. Astrachan, Roger Tutterow Sep 1996

The Effect Of Estate Taxes On Family Business: Survey Results, Joseph H. Astrachan, Roger Tutterow

Faculty Articles

A survey of 1,003 businesses examined the effect of estate taxes on family business behavior, including investment, employment, and strategic decisions. The results strongly suggest that estate taxes have marked effects on business behavior. These effects are more pronounced in larger firms where their potential impact is of a greater magnitude.

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Business Risk And Performance: An Examination Of Industry Effects, Rajaram Veliyath Jul 1996

Business Risk And Performance: An Examination Of Industry Effects, Rajaram Veliyath

Faculty Articles

Examines business risk and industry sales volatility across the computing equipment, airline and pharmaceutical industries of the United States. Earnings performance and industry industrial munificence; Opportunity from high volatility for improved risk-performance payoffs in the computer industry; Idiosyncratic firm-specific effects.

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Better Environment, Better Staff, Roger H. Hermanson, Joseph V. Carcello, Dana R. Hermanson, Bernard J. Milano, Gerald A. Polansky, Doyle Z. Williams Apr 1995

Better Environment, Better Staff, Roger H. Hermanson, Joseph V. Carcello, Dana R. Hermanson, Bernard J. Milano, Gerald A. Polansky, Doyle Z. Williams

Faculty Articles

The article discusses result of a survey addressing the quality of work life among audit personnel in the U.S. The result shows that dissatisfaction in the work environment affects staff's performance. Creating customer value is one of the issues in business establishment. As stated, clients are demanding the expertise that comes with experiences. The quality of work environment may persuade outstanding staff members to pursue other career options. Financial rewards of public accounting are not the basis for changes in the rating of staff.

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Are America's Top Business Students Steering Clear Of Accounting?, Dana R. Hermanson, Roger H. Hermanson, Susan H. Ivancevich Apr 1995

Are America's Top Business Students Steering Clear Of Accounting?, Dana R. Hermanson, Roger H. Hermanson, Susan H. Ivancevich

Faculty Articles

Examines top business students' perceptions of the accountancy profession and how these perceptions may influence the students' career choices. Assertion that students choose accounting for financial reasons; Appeal of accounting work to nonaccounting students; Implications for the recruitment of top business students.

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Attracting African American Honor Students Into Accounting, Dana Hermanson, Susan H. Ivancevich, Roger H. Hermanson Jan 1995

Attracting African American Honor Students Into Accounting, Dana Hermanson, Susan H. Ivancevich, Roger H. Hermanson

Faculty Articles

The percentage of minority professionals in the major accounting firms has risen only 2 percentage points since 1976. Black members of a national collegiate honor society were surveyed to see if their perceptions of the accounting profession lead them to select other majors. The nonaccounting students perceived the accounting profession very positively in providing long-term financial rewards and availability of employment. The nonfinancial characteristics of lifestyle, work environment, and nature of accounting work were perceived poorly by respondents. It is vital that black students gain a better understanding of the nonfinancial nature of accounting work and of the role of …

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A Neglected Factor Explaining Family Business Success: Human Resource Practices, Joseph H. Astrachan, Thomas A. Kolenko Sep 1994

A Neglected Factor Explaining Family Business Success: Human Resource Practices, Joseph H. Astrachan, Thomas A. Kolenko

Faculty Articles

Over 600 family firms were involved in this examination of the impact of human resource management (HRM) and professional governance practices on family business success and survival. Our findings identified some of the most prevalent family firm HRM practices and found significant positive correlations among HRM practices, gross firm revenues, and CEO personal income levels. The results support prior arguments for competitive advantage in the marketplace gained through effective use of HRM practices. An interesting additional finding was that while boards of directors, strategic planning, and frequent family meetings were correlated with business longevity over multiple generations, succession planning was …

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Management Accounting & Academe, Heather M. Hermanson, Dana R. Hermanson Jun 1994

Management Accounting & Academe, Heather M. Hermanson, Dana R. Hermanson

Faculty Articles

Management accounting offers rewarding research opportunities. If researchers are able to identify more efficient ways to analyze internal accounting data, these new methods can be adopted immediately by interested companies. Breakthroughs in management accounting research do not have to filter through a standard-setting body before they can have an impact on practice. Due to the absence of management accounting rules, the great demand for management accounting research, and the availability of management accounting data, it is not surprising that academic research is beginning to drive the field of management accounting.

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The Decision Making Unit In The Choice Of A Long-Term Health Care Facility, Faye W. Gilbert, R. Keith Tudor Apr 1994

The Decision Making Unit In The Choice Of A Long-Term Health Care Facility, Faye W. Gilbert, R. Keith Tudor

Faculty Articles

Presents a study which describes the membership and relative degree of influence of various participants within the decision making unit (DMU) in the selection of a long-term health care (LTHC) facility. Information on the elderly population in the United States; When the DMU construct was originally developed; Results of study.

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Influence Of Family Relationships On Succession Planning And Training: The Importance Of Mediating Factors, Ivan Lansberg, Joseph H. Astrachan Mar 1994

Influence Of Family Relationships On Succession Planning And Training: The Importance Of Mediating Factors, Ivan Lansberg, Joseph H. Astrachan

Faculty Articles

This study models the influence of family relationships on succession variables, using a sample of 130 participants from 109 family businesses. Results suggest that the effects of family adaptability and family cohesion on succession planning and successor training are determined by the family'S commitment to the business and the quality of the owner-manager and successor relationship. The study finds that the influence of family relationships on administrative behavior in family businesses is not always direct, as was previously assumed, but is mediated by various factors.

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Signal Detection Theory And Single Observation Designs: Methods And Indices For Advertising Recognition Testing, Dennis J. Cradit, Armen Tashchian, Charles F. Hofacker Feb 1994

Signal Detection Theory And Single Observation Designs: Methods And Indices For Advertising Recognition Testing, Dennis J. Cradit, Armen Tashchian, Charles F. Hofacker

Faculty Articles

Two simulations assessed the statistical bias, consistency, and efficiency of 4 different signal detection theory (SDT) sensitivity measures; a corrected-hit probability, the traditional d′ statistic, and 2 nonparametric measures collected from a collapsed-data procedure. Overall, results reinforce evidence that collapsed procedures produce relatively unbiased and efficient estimators. Recommendations for the best approach to using SDT for advertisement recognition testing are offered.

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The Internal Control Paradox: What Every Manager Should Know, Dana R. Hermanson, Heather M. Hermanson Jan 1994

The Internal Control Paradox: What Every Manager Should Know, Dana R. Hermanson, Heather M. Hermanson

Faculty Articles

Examines some conflicting trends concerning internal control systems of companies in the 1990s. Definition of internal control; Trends toward internal control; Trends away from internal control; Balanced view of internal control; Solution to the internal control paradox.

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A Comparative Analysis Of Value Line, Standard And Poor's And Moody's Industiral Bond Ratings, Billie Ann Brotman Jul 1990

A Comparative Analysis Of Value Line, Standard And Poor's And Moody's Industiral Bond Ratings, Billie Ann Brotman

Faculty Articles

This paper compares and contrasts financial strength ratings assigned by Value Line, Standard and Poor's, and Moody's. All of these rating agencies use modified ratings. When modifiers are considered, these agencies agree between 85 to 97 percent of the time. A model using stock market information as well as liquidity, leverage, activity and profitability ratios is presented. Cronbach's alpha, a measure of reliability, is calculated for each rating class, and the entire data set.

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Linear And Nonlinear Appraisal Models, Billie Ann Brotman Apr 1990

Linear And Nonlinear Appraisal Models, Billie Ann Brotman

Faculty Articles

In this article, the author uses nonlinear models to forecast the value of four important housing characteristics. The article explains, for example, that each additional bedroom does not add a set incremental dollar figure to the value of a house. The results suggest that nonlinear models predict housing values better than linear ones.

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Signal Detection Analysis And Advertising Recognition: An Introduction To Measurement And Interpretation Issues, Armen Tashchian, J. Dennis White, Pak Sukgoo Nov 1988

Signal Detection Analysis And Advertising Recognition: An Introduction To Measurement And Interpretation Issues, Armen Tashchian, J. Dennis White, Pak Sukgoo

Faculty Articles

Recently the theory of signal detection has been introduced as a method for improving ad recognition testing. The authors expand upon this presentation, elaborate the various data collection and analytic approaches available to marketing researchers, and discuss the potential problems associated with each approach.

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Compliant, Aggressive And Detached Types Differ In Generalized Purchasing Involvement, Mark E. Slama, Terrell G. Williams, Armen Tashchian Jan 1988

Compliant, Aggressive And Detached Types Differ In Generalized Purchasing Involvement, Mark E. Slama, Terrell G. Williams, Armen Tashchian

Faculty Articles

Cohen's (1967) method of determining compliant, aggressive and detached personality types is modified and employed in exploring the relationship between personality types and generalized purchasing involvement. The hypothesis that the detached personality type will be less involved in purchasing than compliant or aggressive personality types is tested and supported. Theoretical implications are discussed.

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