Business Commons^™

Board Characteristics And Bank Performance: An Empirical Analysis Of The Size Effect In Emerging Economies, A. Bouteska, M. Kabir Hassan, Luca Pezzo, Jose Perez-Amuedo

Finance Faculty Research and Publications

Purpose

This paper aims to estimate the impacts of the board characteristics on bank performance in emerging countries, mainly focusing on the role of moderating factor.

Design/methodology/approach

Based on the literature review and the feasible generalized least squares econometric method approach, 137 deposit banks from seven emerging countries, including Saudi Arabia, Kuwait, United Arab Emirates, Bahrain, Qatar, Malaysia and Turkey, are all examined in the 2010–2022 year period.

Findings

Bank size is suggested as the statistically significant factor that moderates the association among the board characteristics, i.e. board size, duality, government ownership and bank performance. Based on the bank size, …

The Protective Power Of Psychological Resources In Mitigating Burnout And Enhancing Flourishing, Dylan R. Polkinghorne, David J. Radosevich, Deirdre M. Radosevich, Dianne D. Murphy, Laken James, Sue S. Craver

Management Faculty Research and Publications

Purpose

This study explores how burnout mediates the relationships between critical psychological resources, specifically resilience, flow and self-efficacy, and flourishing in contemporary work environments.

Design/methodology/approach

Data from 374 participants, including undergraduate students at a regional comprehensive university in the Midwest and full-time working adults in the USA, were analyzed using mediation analysis in MPlus 8.11 to assess the indirect and direct effects among burnout, psychological resources and flourishing in a work environment.

Findings

Results indicate that self-efficacy significantly predicts lower burnout levels and higher flourishing. Resilience and flow were negatively associated with burnout, reducing its impact; however, the direct effects …

Ceo-Board Political Alignment And Firm Performance: An Examination Of Declines From Homogeneity That Are Mitigated By Ceo Psychological Traits, James Grabowski, Christina Robichaud, David B. Wangrow

Management Faculty Research and Publications

As people group themselves by their political ideologies, ideological alignment is likely to occur in workgroups—including boards of directors. While some research highlights positive outcomes from shared group characteristics, homogeneity can also hinder decision-making due to fewer perspectives being considered, limited sharing of non-conforming information, and narrowed problem solving. Building from prior research, we contend that substantial political alignment between a CEO and board members aligns them toward a common cognition, which fosters negative effects associated with homogeneity and subsequently reduces firm performance. We further contend that these performance reductions can be mitigated by psychological traits associated with managerial discretion. …

Because I Care: The Effect Of Value Congruence And Compensation Scheme On Target Setting In Social Mission Organizations, Wioleta Olczak, Tyler F. Thomas, Dimitri Yatsenko

Accounting Faculty Research and Publications

Many organizations, including for-profit firms, seek to support a social mission. This study experimentally examines how superiors' value congruence and compensation scheme affect superiors' target-setting decisions in social mission organizations. We predict and find that more value-congruent superiors set higher targets for their subordinates than less value-congruent superiors to motivate

their subordinates to advance the organization's social mission. We also find that superiors set higher targets for their subordinates when compensated with performance-based pay rather than a fixed wage. We highlight the importance of superiors' value congruence with the organization's social initiatives and compensation scheme on their target-setting decisions. Organizations …

The Eu Ai Act’S Impact On Artificial Intelligence Applications In Financial Services, David K. Krause, Eric Krause

Management Faculty Research and Publications

This paper examines the significant implications of the European Union’s Artificial Intelligence Act (EU AI Act) for US and other non-EU financial technology firms involved in developing or deploying AI systems within the EU. The Act’s risk-based classification and stringent compliance obligations present considerable regulatory and operational hurdles for AI applications in crucial financial services like credit scoring and algorithmic trading. The analysis details how requirements for conformity assessments, data governance, human oversight, and auditability impact these applications. Furthermore, the paper evaluates the contrasting regulatory philosophies of the EU and the US, offering strategic recommendations for firms and policymakers navigating …

The Board Committee Chair Effect: How Much Does It Contribute To Firm Performance?, Kalin Kolev, Donald J. Schepker, David B. Wangrow, Vincent L. Barker Iii

Management Faculty Research and Publications

Boards of directors rely on committees to perform important specialized monitoring and advising tasks. While there is general consensus that committees and their chairs influence board outcomes and, thus, firm performance, we know little about the magnitude of these effects on firm performance. Using variance decomposition, we show that audit, compensation, and nominating committee chairs explain a significant portion of variance in firm financial performance. Some of the performance variance attributed to committee chairs comes from the increased explanatory power of adding an important level of strategic leaders. However, most of the committee chair effect seems to stem from performance …

Is More Always Better? An Experimental Examination Of The Effects Of Feedback Frequency, Narcissistic Oversensitivity, And Growth Mindset On Performance Accuracy, Joseph A. Johnson, Khim Kelly, Wioleta Olczak

Accounting Faculty Research and Publications

The provision of more frequent feedback to employees is increasing, although prior research has found mixed results as to the effect of increased feedback frequency on employee performance. Narcissism research identifies narcissistic oversensitivity as a key narcissistic subdimension that may result in particularly strong responses to performance feedback. We predict and find in an experiment that increased performance feedback frequency has a more negative impact on the performance accuracy of individuals with higher levels of narcissistic oversensitivity and that this negative interactive effect of feedback frequency and narcissistic oversensitivity is mitigated by the priming of a growth mindset. These results …

The Effect Of Narcissism And Contract Frame On Employee Performance In The Presence Of An Ex Ante Target, Theresa Libby, Wioleta Olczak

Accounting Faculty Research and Publications

Incentive contracts containing ex ante targets are prevalent in organizations. Although prior research indicates that contract frame has no significant impact on employee performance when an ex ante target is assigned, we provide a more nuanced view by examining the role of narcissism in this relationship. Results indicate when an ex ante target is assigned, less narcissistic employees perform better than more narcissistic employees regardless of contract frame. In addition, target difficulty plays a role. When narcissism is lower, employees working under a less difficult target perform better than those working under a more difficult target, but there is no …

The Interplay Of Agile Capabilities In Crisis Response, Marko Bastl, Corrado Cerruti, Carlos Mena, Heather Dawn Skipworth

Management Faculty Research and Publications

Purpose

Large-scale disruptions that lead to extreme environmental uncertainty, combined with perceived threats and time pressure, have prompted some organizations to rapidly form new networks. This research aims to focus on how actors in these newly formed networks leverage their agile capabilities in response to extreme disruptions. Design/methodology/approach

Grounded in the agility literature, this study employs an abductive research approach and a multi-case design. Data were collected from 18 actors embedded in four newly formed networks located in the United Kingdom, Italy, Colombia and the USA. Findings

Through six propositions and an empirically derived model of supply chain agility under …

High-Impact Practices (Hips) Spectrum: Introducing The High-Engagement Experiences (Hees) Taxonomy, Kathryn Marten, Dianne D. Murphy, Heather L. Kaminski, Mathew Dornbush

Management Faculty Research and Publications

High-Engagement Experiences, or HEEs, are introduced as part of a new classification taxonomy: The High-Impact Practices (HIPs) Spectrum. The introduction of the HIPs Spectrum is relevant because it expands educators’ definition of HIPs from binary to a more nuanced continuum, which lays the foundation for future research on HIPs and HEEs that can translate into practical implications for curriculum and student success. We propose a quantitative scale for measuring and classifying courses along the HIPs Spectrum, which ranges from ‘Neither HEE nor HIP’, to ‘HEE’, to ‘HIP’ based upon Kuh and colleagues' (2013) widely-used Universal Elements of HIPs. This scale …

Identical Ratios: A Red Flag Of Ratio Management, Qianhua Ling, Andrea Alston Roberts

Accounting Faculty Research and Publications

This paper identifies a helpful red flag stakeholders can use to detect whether a nonprofit has managed its financial information. This red flag is reporting an identical program ratio—that is, the nonprofit organization reports the exact same ratio in multiple years—while reporting a large change in total spending. We find nonprofits are more likely to report identical program ratios when resource providers rely on ratios; pay is determined, at least in part, by performance; and the potential for regulatory interference is high. This paper also identifies the cost allocation techniques and the specific expenses nonprofits likely manage. We find most …

Measuring Student Success Using The High-Impact Practices Spectrum: Evidence For The Value Of High Engagement Experiences, Heather L. Kaminski, Kathryn Marten, Dianne D. Murphy

Management Faculty Research and Publications

The High-Impact Practices (HIPs) Spectrum is a taxonomy for assessing and categorizing courses along a continuum based on elements of High Impact Practices (Marten et al., in press). This study provides quantitative evidence for the validity and impact of the HIPs Spectrum by analyzing seven years of enrollment data in a Midwestern regional comprehensive university School of Business. Along the HIPs Spectrum, courses are categorized as High Impact Practice (HIP), High Engagement Experience (HEE), or Neither. Labeling the medium-intensity HEE courses allows for a detailed analysis of their effect on students, which is a gap in previous literature. Results show …

Fast Or Slow? A Meta-Analysis On The Performance Implications Of Decision, Implementation, And Response Speed, Kalin Kolev, Bernadine J. Dykes, Saehee Kang, Margaret Hughes-Morgan, Walter J. Ferrier

Management Faculty Research and Publications

Speed across various organizational processes, such as decision-making, executing operational activities, and responding to competitive challenges, represents an essential component of firms’ ability to achieve a competitive advantage. However, a theoretical and empirical consensus has yet to form whether decision speed (DS), implementation speed (IS), and response speed (RS) are beneficial or detrimental to firm performance. To help reconcile these inconclusive findings, we meta-analyze 127 studies (representing 239 effect sizes) and report overall direct effects for DS (0.21), IS (0.22), and RS (0.10) on firm performance. In addition, we examine contingencies which reveal that the performance consequences of DS, IS, …

Accounting Aspects Of Appraisals, Raymond A. Weber

Bachelors’ Theses

The purpose of this thesis is to explain the application of appraisals to the following specific accounting problems: 1. The Establishment of Plant Accounts 2.The Determination of Invested Capital 3. The Distribution of Departmental Investment

It is important to keep accurate property records in every line of industry; yet property accounts are subject to many inaccuracies, and their correct maintenance offers many perplexing problems to the accountant. This thesis is, therefore, an attempt to point out some of the more common errors which creep into property records, and to show how appraisals may be applied to correct these errors. Particular …

Emboldened In The Rap “Game”: How Severely Stigmatized Video Models Navigate Disrespect And Vulnerability To Workplace Mistreatment., Payal Sharma, Kristie M. Rogers, Blake E. Ashforth

Management Faculty Research and Publications

Moral stigma attached to an occupation can scar workers through discrediting, shaming, and denying respect. It can also open the door to interpersonal mistreatment, but little is known about how morally stigmatized workers navigate anticipated disrespect to potentially avoid harm. We explore this issue in a study of an occupation carrying severe moral stigma and where disrespect and workplace mistreatment are pervasive: models in hip-hop and rap music videos. Through analyses of 71 interviews with 48 video models and 19 industry informants, field observations, and archival data, we show how severe moral stigma and industry constraints promote generalized disrespect of …

The Impact Of Technological Innovations On Consumer Behavior In E-Commerce: A Systematic Review, Yue Wang, Jianzheng Shi, Terence T. Ow, Jia Yun, Yuanyu Yang

Management Faculty Research and Publications

This study systematically reviews the literature on the impact of technological innovations in e-commerce on consumer behavior, using the SPAR-4-SLR methodology and TCCM framework. It consolidates research across various technologies, including websites, social media, live streaming, AR/VR, and AI. The analysis reveals a growing interest in this field post-2017, with a focus on websites and social media, but highlights a research gap in emerging technologies. Key theoretical frameworks are identified, emphasizing the need for integration to comprehensively understand consumer behavior. The review maps out antecedents, mediators, moderators, and outcomes, stressing the importance of longitudinal studies and advanced analytics. This approach …

Llms Enhance Emotional Expression While Maintaining Analytical Depth In News Writing, Samuel Mazzone, Jonah Harlan, Larry Zhiming Xu, Terence T. Ow

Management Faculty Research and Publications

As the impact of generative artificial intelligence (GenAI) becomes increasingly evident in automated journalism, leveraging its potential while mitigating the risks becomes a priority in research. To address this need, our study evaluated the performance of large language models (LLMs) in news writing. We tested 11 LLMs by having them rewrite headlines and content from articles published by Milwaukee Neighborhood News Service (NNS) between 2011 and 2023. The analysis and comparison of 3,623 human-written and 39,853 AI-adapted news pieces showed that different LLMs consistently enhanced emotional expression in headlines (Cohen’s d = .33) and in news content (Cohen’s d = …

Bringing Self-Determination Theory To The Forefront: Examining How Human Resource Practices Motivate Employees Of All Ages To Succeed, Rick A. Laguerre, Janet L. Barnes-Farrell

Management Faculty Research and Publications

Self-determination theory (SDT) is widely used in human resource (HR) practice studies to explain how HR practices impact work outcomes. However, there is little empirical evidence establishing the complete SDT mediational process in the HR domain, which entails basic psychological needs and motivation acting as mediators of relations between HR practices and work outcomes. The present study addresses this issue with a mixed methods approach. Using an item classification task with subject matter experts (N = 48), HR practices were classified as autonomy-, competence-, and relatedness-supportive. Based on this scheme, we tested an SDT-based conceptual model in a three-wave …

Anomalies, Option Volume, And Disagreement, Allaudeen Hameed, Byoung-Hyun Jeon

Finance Faculty Research and Publications

We document robust amplification of stock market anomaly returns associated with elevated option trading volume driven by disagreement trades. Consistent with the correction of mispricing associated with biased beliefs, anomaly returns are higher when disagreement option volume is high prior to earnings announcements. Additionally, we demonstrate that disagreement-based option volume is negatively related to future stock returns among stocks that are overpriced based on anomaly characteristics. Our findings also concentrate in stocks that are also difficult to short, emphasizing the combined impact of investor bias and shorting costs. Leveraging the staggered adoption of extensible Business Reporting Language, we establish a …

Family Firms' Cross-Border Mergers And Acquisitions, Matteo P. Arena, Michaël Dewally, Bharat A. Jain, Yingying Shao

Finance Faculty Research and Publications

We evaluate the link between family ownership and cross-border investment behavior. By analyzing a sample of 2000 large U.S. acquirers between 2001 and 2016, we empirically show that family firms are less active in the international market for corporate control. Unlike non-family firms, family firms generate positive cross-border acquisition returns. Our results also suggest that target country conditions and acquirer financing constraints influence the link between family ownership and cross-border acquisitiveness as well as its valuation consequences. Overall, we find evidence to indicate that reduced shareholder-manager agency conflicts in family firms result in value enhancing cross-border investment behavior.

Honing The Craft Of Qualitative Data Collection In Extreme Contexts, Payal Sharma, Madeline Toubiana, Kisha Lashley, Felipe Massa, Kristie M. Rogers, Trish Ruebottom

Management Faculty Research and Publications

Over the past several years, there has been ongoing dialog within our academic journals and the profession regarding the value of examining extreme, unconventional, or unsettling contexts in management research. These conversations have highlighted that perhaps more than ever, we as a society are facing unprecedented grand and perplexing challenges, and conducting research in unconventional or extreme settings can reveal complex dynamics or relationships that we may not understand otherwise. Less discussed, however, are methodological considerations for conducting research in unique contexts. As such, we aim to extend the explicit discussion of effective strategies for scholars who consider the perspectives …

Team Psychological Contracts: Effects Of Gender And Social Comparison Orientation, Bonnie S. O'Neill, Martin D. Hassell

Management Faculty Research and Publications

Understanding the psychological contract (PC) perceptions of college students is crucial for attracting and retaining them as early-career employees. We explore how gender and social comparison orientation (SCO) serve as antecedents and moderators of PC breach. Potential PC obligations were examined across 34 teams of full-time business students. Moderated relationships between SCO and gender were examined relative to PC development, breach, and commitment via a survey following a semester-long team project. Results showed that gender significantly influenced obligation perceptions, with females possessing stronger obligations of their team. Positive relationships existed between SCO and the strength of reported obligations and with …

The Feasibility And Acceptability Of A Diabetes Survival Skills Intervention For Persons Transitioning From Prison To The Community, Louise Reagan, Rick A. Laguerre, Sarah Todd, Colleen Gallagher

Management Faculty Research and Publications

Community evidenced-based diabetes self-management education (DSME) models have not been examined for feasibility, acceptability, or effectiveness among persons transitioning from prison to the community to independent diabetes self-management (DSM). In a non-equivalent control group design with repeated measures, we examined the feasibility, acceptability, and preliminary effect of a 6-week, 1-h per week Diabetes Survival Skills (DSS) intervention on diabetes knowledge, distress, self-efficacy, and outcome expectancy for transitioning incarcerated males. Of the 92 participants (84% T2D, 83% using insulin, 40% Black, 20% White, 30% Latino, 66% high school or less, mean age 47.3 years, 84% length of incarceration ≤4 years ), …

Addressing Antiwork Concerns Through Nonwork Identity: Beyond An Emphasis On Meaningful Work, Christina Christodoulou, Edileide Oliveira, Maryam Baloch, Rick A. Laguerre

Management Faculty Research and Publications

No abstract provided.

Self-Ambivalence: Naming A Contemporary Work–Family Problem That Has No Name, Jenny M. Hoobler, Courtney R. Masterson, Kristie M. Rogers

Management Faculty Research and Publications

As workers and family members, individuals ought to celebrate seemingly positive events (e.g., a promotion and the purchase of a home). Yet, the numerous identities that contemporary workers hold increase the likelihood of an event that is pleasant in one domain being problematic in another and more cognitively and affectively complex than anticipated. We theorize that these events are likely to prompt self-evaluations that are positive (“I'm a success!”) and negative (“I'm a failure.”) across one's identity set, with questions such as “Who have I become?” and “Is this who I ought to be?” The result is self-ambivalence, that is, …

Extending The Foresight Of Phillip Ein-Dor: Causal Knowledge Analytics, Richard T. Watson, Yuanyuan (April) Song, Xia Zhao, Jane Webster

Management Faculty Research and Publications

Phillip Ein-Dor advocated that electronic journals be more than a PDF of the established text model. He envisioned a transformation of scholarship. The need for such a transition has only grown since the first issue of JAIS in 2000 because the continuing growth and fragmentation of knowledge limits the generation of new knowledge. We propose drawing on analytics and AI to accelerate and transform scholarship, providing an appropriate tribute to a visionary IS leader.

The Association Between Vigour And Flexibility With Injury And Alertness During Shift Work, Lee Di Milia, Janet L. Barnes-Farrell, Rick A. Laguerre, Simon Folkard

Management Faculty Research and Publications

Models of shift work and health suggest that individual differences in circadian rhythm characteristics may moderate the relationship between night shift work and injury, but this argument has not been directly tested. In this study, we tested the efficacy of two circadian rhythm characteristics—vigour and flexibility—as moderators of the path between shift work and injury. In addition, we aimed to replicate the association between vigour, flexibility, and alertness by time of day, and the measurement properties of the Circadian Type Inventory. We recruited 401 healthcare workers from Australia and Great Britain. After controlling for confounding variables, the results showed that …

Life Satisfaction And Job And Personal Resources Among Public Workers With Non-Standard Work Schedules, Jennifer M. Cavallari, Sierra M. Trudel, Megan N. Miskovsky, Rick A. Laguerre, Alicia G. Dugan

Management Faculty Research and Publications

Background

While the link between non-standard work schedules and poor health outcomes is established, few studies have examined how resources both in and outside of work can support the well-being of workers with non-standard work schedules.

Methods

Using a cross-sectional survey, we assessed the association between one facet of well-being, life satisfaction, and job and personal resources. In 2019, an electronic survey was administered to two unionized, public service populations who work non-standard work schedules: transportation maintainers and correctional supervisors. We assessed life satisfaction with a 10-item scale; a broad set of job resources (reward satisfaction, supervisor support, co-worker support, …

Digitised Knowledge-Based Literature Reviewing: A Tutorial On Coding Causal And Process Models As Graphs, Yuanyuan (April) Song, Xia Zhao, Richard T. Watson

Management Faculty Research and Publications

Current literature reviewing approaches rely on using keywords to search for relevant articles, reading them, and manually synthesising their knowledge. This approach is inefficient and limits the pace of scientific progress. We have developed a graph-based approach to digitising knowledge to address such issues. The method focuses on coding the core knowledge in publications (i.e. causal or process models) as directed graphs following a well-defined regimen and combining the directed graphs into a labelled property graph database. We provide guidance on coding publications as graphs using a graph query language. An application has been developed to facilitate scholars to code …

Faculty Matter: Development Of Faculty Diversity Climate And Its Relation To Graduate Student Intent To Stay, Jennica R. Webster, Gary A. Adams

Management Faculty Research and Publications

This study sought to advance our understanding of the nexus between policy and ambient discrimination experiences of faculty and the intention to stay among graduate students. To accomplish this, we built on theory and research in higher education by leveraging models from the strategic human resource management (HRM) literature. In doing so, we advanced a novel theoretical model relating faculty perceptions of traditional HRM policies and ambient discrimination to department-level shared perceptions of diversity climate. We further theorized how that shared diversity climate relates to evaluations of graduate students’ general campus climate and their intent to stay. We tested this …