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Articles 1 - 10 of 10
Full-Text Articles in Business
Exploring The Relationship Between Financial Transparency And Sustainability Transparency In The Fashion Industry, Sohaila Hussaini
Exploring The Relationship Between Financial Transparency And Sustainability Transparency In The Fashion Industry, Sohaila Hussaini
Dissertations
The focus of this research is to investigate the relationship between the corporate sustainability attributes of financial transparency and sustainability transparency in the fashion industry. Many firms in the fashion industry disclose sustainability reports to communicate their efforts and activities for promoting sound environmental, social, and governance-related policies and practices. However, recent literature suggests that within the fashion industry, incomplete disclosures and a general lack of transparency diminish the usefulness and effectiveness of such reports. This study seeks to ascertain whether observed shortcomings associated with environmental, social, and/or governance-related disclosures are associated with similar shortcomings in corporate financial reporting completeness …
Cultural Microaggressions In Multinational Organizations: Organizational Inclusivity And Employee Coping Strategies, Regina Mcwilliams
Cultural Microaggressions In Multinational Organizations: Organizational Inclusivity And Employee Coping Strategies, Regina Mcwilliams
Dissertations
Cultural microaggressions are especially problematic in multinational organizations because of the sheer and vast diversity of employees, customers, and partners across numerous countries and continents. These subtly discriminatory remarks or actions often lead to negative consequences that can cost companies immeasurable revenue and profit losses, customer and employee attrition, and brand reputational damage. This study aims to understand the impact of cultural microaggressions on job outcomes and the moderating effects of inclusivity practices and employee coping strategies. We draw upon the minority stress model and use quantitative methods to determine the relationship between cultural microaggressions and various job outcomes. Findings …
Not All Best Practices Result In Best Performances: Two Empirical Studies Of Online Accounting Education, Mark Sanders
Not All Best Practices Result In Best Performances: Two Empirical Studies Of Online Accounting Education, Mark Sanders
Dissertations
Exploring the impact of specific pedagogical strategies in online accounting education on student learning outcomes is central to this research. This two-study dissertation focuses on the influence of course delivery methods on student performance and the mediating function of accounting efficacy. A diverse sample of accounting and business students was quantitatively analyzed to determine the relationship between course structure, classroom justice, students’ motivation and their accounting efficacy, applicability of learned material, and final grades. Even though certain teaching practices were advantageous, the combination of these practices did not always lead to improved student performance, according to the findings. Significant determinants …
Risky Business: Ceo Risk Tolerance And Non-Gaap Earnings, Johnna Murray
Risky Business: Ceo Risk Tolerance And Non-Gaap Earnings, Johnna Murray
Dissertations
CEO influence on non-GAAP earnings is a growing area of research. Risk-taking by CEOs is one way to gauge the extent of CEO influence on firm outcomes, especially non-GAAP earnings. This research examines the association between CEO sports hobbies, a proxy for CEO risk-taking, and their company’s non-GAAP earnings. In addition to the risk-proclivity of the CEO, non-GAAP earnings are the result of firm size, equity, return on assets, and changes in revenue. The extent of CEO influence was evaluated by a regression analysis of non-GAAP earnings using firm characteristics with CEO risk-taking measures and control variables such as CEO …
With A Little Help At Home: The Impact Of Romantic Partner Support On Daily Burnout And Workplace Incivility, Matthew Aplin-Houtz
With A Little Help At Home: The Impact Of Romantic Partner Support On Daily Burnout And Workplace Incivility, Matthew Aplin-Houtz
Dissertations
With rude and discourteous encounters in the workplace becoming more common, Workplace incivility (WI) is at an all-time high. As such, workers experience levels of burnout from these negative social interactions. The literature concedes that the results of these interactions lead to mounting burnout, causing negative physical and emotional outcomes at the individual and organizational levels. Considering that the literature also supports that employees have the potential to recover from burnout symptoms through rest, obtaining the perception of control of their circumstances, and cognitive reframing, the time and activities a worker spends at home carry the potential for minimizing burnout …
Successfully Scaling Digital Technology Ventures: An Empirical Study Of The Strategic Choices That Maximize Firm Value, Scott Morris
Successfully Scaling Digital Technology Ventures: An Empirical Study Of The Strategic Choices That Maximize Firm Value, Scott Morris
Dissertations
Our study aims to understand the choices managers working for subscription-based digital ventures must make at arguably the most critical juncture of their firm’s lifecycle. With few slack resources to repair mistakes, managers at these scaling firms must make decisions that are larger in scope and scale than in the start-up phase. Tradeoffs are often required as decision-makers face choices such as investing more resources in sales and marketing to drive growth or in product development to improve quality and add new products or features. In many instances, the question is whether to forego some growth opportunities to maximize profitability …
Moving Forward By Looking Back: How Family Firms Create Competitive Advantage By Embracing Their History, Adam Goldman
Moving Forward By Looking Back: How Family Firms Create Competitive Advantage By Embracing Their History, Adam Goldman
Dissertations
Family businesses are the engine that drives the United States economy. While extensive implications have been made in the literature about the advantages or disadvantages of family-owned businesses compared to non-family-owned businesses, the focus of this study was to show how small to medium-sized family-owned firms (FF SMEs) based in the United States can use their unique history to create a competitive advantage. Drawing on imprint theory and the resource-based view (RBV), this history-informed study helped identify the impact that founder imprints, business traditions, and storytelling have on the business performance of FF SMEs. Using quantitative methods, the findings of …
The Impact Of Firm Size, Job Embeddedness, And Job Engagement On Turnover In Public Accounting Firms, Amy Cooper
The Impact Of Firm Size, Job Embeddedness, And Job Engagement On Turnover In Public Accounting Firms, Amy Cooper
Dissertations
Retention in public accounting firms has been and continues to be a top concern in the accounting profession. The direct and indirect cost of turnover; the decrease in accounting enrollment and graduation; the Great Resignation; and changes to work environments due to the pandemic elevate what was already a serious problem into a critical problem for the accounting profession. The size of public accounting firms is a well-used descriptor when employees talk about where they work. The purpose of this study was to examine the role of the size of firm in predicting an employee’s level of job embeddedness and …
Transition To The New Revenue Standard: A Study Of Firms’ Decisions To Adopt Asc 606 Early, Irene Y. Zhang
Transition To The New Revenue Standard: A Study Of Firms’ Decisions To Adopt Asc 606 Early, Irene Y. Zhang
Dissertations
The Financial Accounting Standards Board has issued a new revenue standard through a series of updates since May 2014 (collectively, ASC 606). The standard allowed firms to adopt it a year early before the required effective date. This study provides evidence of the adoption effects of ASC 606 on firms’ financials and examines the relationship between the likelihood of early adopting ASC 606 and firm-specific characteristics. The results show that early adopters are distributed across 12 industries and 40% of them are concentrated in the computer programming and software industry. Early adopters in the software industry reported the largest cumulative …
See Me From Behind The Screen: Workplace Ostracism In A Remote Environment, Quiméka Nicole Saunders
See Me From Behind The Screen: Workplace Ostracism In A Remote Environment, Quiméka Nicole Saunders
Dissertations
Workplace Ostracism is a common social phenomenon that impacts individuals of diverse backgrounds, across various industries, and cultural experiences. Literature to date highlights direct and indirect relationships of workplace ostracism, concerning the psychological and behavioral outcomes an individual may experience and the impact to organizational goals. Of existing literature, studies have focused on acts of ostracism conducted in face-to-face (F2F) environments or in F2F workplace situations. With the COVID-19 Pandemic, many companies were forced into teleworking situations, where work continues to be conducted outside of the central work office or facility (remote). With the shift in working environments, the prevalence …