Business Commons^™

Ceo Gender, Trade Credit, Covid-19 Pandemic, And Corporate Dividend Policies In Vietnam, Trang Ngoc Doan Tran Ms., Linh Ngoc Thi Nguyen Ms., Dung Phuong Ngoc Tran Ms., Khoa Dang Duong Dr.

The Indonesian Capital Market Review

This comprehensive study examines the dynamic interplay among CEO gender, trade credit, and dividend policies across 563 listed companies in Vietnam from 2006 to 2024. Employing the Generalized Method of Moments to address the endogeneity issue. The findings show that firms led by female CEOs distribute significantly lower dividends than those led by male CEOs. Moreover, a positive nexus exists between trade credit and the dividend payout ratio of listed firms in Vietnam. Furthermore, the study reveals that CEO gender moderates the relationship between trade credit and dividend payouts in Vietnam. Finally, our robustness tests confirm that the results remain …

Designing Menus That Welcome Everyone: How Inclusive Menu Cues Drive Customer Behavior For Diners With Dietary Restrictions, Cortney Norris, Lisa Slevitch, Matthew Bauman, Soyoung Park, Seung Hyun Lee

ICHRIE Research Reports

Millions of consumers navigate dietary restrictions every time they eat out, whether due to food allergies, religious practices, or lifestyle choices such as veganism. Yet most restaurant menus do little to acknowledge these needs. This report summarizes findings from a three-phase study that explored which menu design features most effectively communicate inclusivity to diners with dietary restrictions and how those features influence emotions, attitudes, and likelihood of choosing a restaurant. The results offer restaurant operators concrete, evidence-based strategies for making their menus more welcoming and, in doing so, expanding their customer base.

Back Matter Of Volume 18 Issue 2, Editor Business Review

Business Review

Guidelines for contributors

Front Matter Of Volume 18 Issue 2, Editor Business Review

Business Review

Contents, Editorial board

Back Matter Of Volume 18 Issue 1, Editor Business Review

Business Review

Guidelines for contributors

Front Matter Of Volume 18 Issue 1, Editor Business Review

Business Review

Contents, Editorial board

Back Matter Of Volume 17 Issue 2, Editor Business Review

Business Review

Guidelines for contributors

Front Matter Of Volume 17 Issue 2, Editor Business Review

Business Review

Contents, Editorial board

Back Matter Of Volume 17 Issue 1, Editor Business Review

Business Review

Guidelines for contributors

Front Matter Of Volume 17 Issue 1, Editor Business Review

Business Review

Contents, Editorial board

Back Matter Of Volume 16 Issue 1, Editor Business Review

Business Review

Guidelines for contributors

Front Matter Of Volume 16 Issue 1, Editor Business Review

Business Review

Contents, Editorial board

Back Matter Of Volume 11 Issue 2, Editor Business Review

Business Review

Guidelines for contributors

Front Matter Of Volume 11 Issue 2, Editor Business Review

Business Review

Contents, Editorial board

Back Matter Of Volume 11 Issue 1, Editor Business Review

Business Review

Guidelines for contributors

Front Matter Of Volume 11 Issue 1, Editor Business Review

Business Review

Editorial board, Table of contents, Message

Are Extension Agriculture Programs Hitting Their Target With Military Veterans?, Adam Ingrao, Craig W Carpenter, Michael Lotspeich-Yadao, Charles M. Tolbert

Journal of Extension

The desire to support military veterans has led to a variety of targeted Extension programs, but the types and availability of these programs vary substantially. After reviewing the size and diversity of the U.S. veteran population, we examine one of the main USDA programs targeting veterans: the Beginning Farmer and Rancher Development program. We then use matrix analysis to categorize veteran support programs across other program areas. Finally, we compare these programs with veterans' needs, as described in recently conducted veteran focus groups, and conclude by highlighting gaps and opportunities for improving Extension programming for veterans, including substantially improving program …

From Pensions To Portfolios: How Retirement Financialization Reshapes Women's Retirement Security In The United States, Elena Lam, Evelyn Williams, Raylynn Miller

Scholarly Horizons: University of Minnesota, Morris Undergraduate Journal

This paper examines how the financialization of retirement has reshaped women’s retirement security in the United States. Rather than focusing primarily on the gender wage gap, the paper argues that the shift from defined-benefit (DB) pensions to defined-contribution (DC) retirement accounts has transformed retirement from a system based on institutional guarantees into one that depends on uninterrupted employment, regular contributions, financial knowledge, and market performance. Through a review of existing literature and U.S. retirement data, the paper shows how retirement risk has increasingly been transferred from employers and collective institutions to individual workers. The analysis identifies several mechanisms through which …

Cybersecurity Governance And Bank Performance In Tunisia: An Exploratory Mixed-Methods Analysis Of Iso/Iec 27001 Certification, Asma Redissi

Arab Economic and Business Journal

This study contributes novel difference-in-differences evidence on ISO/IEC 27001 certification and bank performance in an emerging market. Using a sequential mixed-methods design combining CISO interviews and panel data from twelve Tunisian banks (2016-2023), we document a cybersecurity performance paradox: certification is operationally indispensable yet financially invisible in the short run. The DiD coefficient is non-significant for profitability (ROE: β = +0.0046, p = 0.827), while a significant delayed revenue effect emerges post-certification (NBI: β = +0.123, p = 0.036). Institutional voids and low stakeholder cyber-literacy may weaken the signaling mechanism, suggesting mandatory certification frameworks in emerging banking markets.

How Does An Advanced Educator Utilize Digital Language Teaching And Learning By Integrating Linguistic, Cultural, And Business Life Perspectives?, Hely Westerholm, Pirjo Takanen-Körperich, Ph.D.

International Journal for Business Education

This paper explores advanced educators’ digital working capabilities in online language teaching, with a particular focus on sharing Finnish language and culture in a foreign context. Cultural and linguistic knowledge play a significant role in enhancing students’ motivation to study foreign languages. In today’s educational environment, digitalisation and globalisation exert an increasing influence on foreign language teaching and learning.

The digital learning environment has brought about a paradigm shift in foreign language didactics. Digital language learning is both challenging and holistic in nature. Continued foreign language learning is simultaneously an individual and a social process, as digital learning cultures impose …

How Grades Changed Before, During And After Covid-19 In A Business College, Douglas R. Moodie, Alison Keefe, Robin Cheramie

International Journal for Business Education

Purpose: This study examines how undergraduate business student grades changed before, during, and after the COVID-19 pandemic using a large institutional dataset from a business college in a US university between 2015 and 2024.

Method: The analysis includes over 390,000 student-course observations and incorporates instructional modality, student demographics, course characteristics, and prior academic performance.

Results: Results show a substantial increase in mean course grades during the COVID-19 period, followed by a partial reversion post-pandemic to levels that remain above pre-pandemic trends. These patterns are consistent across modalities, demographics, and departments.

Implications: The findings raise important questions regarding the interpretation of …

Back Matter Of Volume 6 Number 2, Tufail A. Qureshi

Business Review

Guideline for Contributors, Guideline for Authors

Front Matter Of Volume 5 Number 1, Tufail A. Qureshi

Business Review

Front matter, Editorial Board, Contents, Editorial Perspective

Origami Sake: Building A Sustainable Supply Chain For A New Beverage Startup, Akosua Sayer Koduah, Nick E. Johnston

ICHRIE Research Reports

Sustainability has become a strategic pillar in the hospitality and beverage industry, shaping supply chain decisions, consumer behavior, and market competitiveness. This study examines how Origami Sake, a startup brewery in Hot Springs, Arkansas, integrates sustainability into its supply chain from inception. Using qualitative analysis of company interviews, secondary data, and comparative literature, the study shows that Origami Sake embeds renewable energy, localized rice sourcing, and by-product reuse into its core operations. These practices reflect circular economy principles and strengthen regional identity, yet they also pose challenges related to packaging limitations, organic rice availability, data-tracking gaps, and the risks of …

Are Hotels Ready For Flooding? Improving Employee Preparedness, Ahmin Kwon, Marketa Kubickova, Swechchha Subedi

ICHRIE Research Reports

Focusing on the experiences of 500 current hotel employees in the United States, this report evaluates current levels of flood preparedness and the role of organizational support in shaping employee proactive response. Findings indicate that most employees have experience with flooding and rely on multiple information sources, yet trust in government response remains moderate. Clear disparities emerge across hotel segments, with significantly higher preparedness commitment and proactive behavior among employees in luxury hotels and those with longer tenure. Importantly, prior experience does not necessarily translate into effective preparedness. Although many respondents perceive existing information as sufficient, there is a continued …

Exploring Hotel Sustainability Through A Service Design Lens: An Espoused Theory Vs. Theory-In-Use Perspective, Cindy Yoonjoung Heo, Jaehyun Park, Sanqi Yang, Chen Ni, Lei Tang, Lei Yu, Julneth Rogenhofer, Geraldine Assen

ICHRIE Research Reports

Sustainability is now widely embedded in hotel strategies, but it is often assessed through what hotels communicate rather than what guests actually experience. This study examines that disconnect by drawing on Argyris and Schön’s distinction between espoused theory and theory-in-use, combined with a service design perspective. Using document analysis alongside in-situ observations at the front desk and in guest rooms, the study looks at how sustainability appears across service touchpoints and whether it is likely to be noticed and understood by guests. The findings suggest that many initiatives are operationally in place but remain largely out of sight during the …

Aviation Disruptions And Tourism Resilience: Policy Lessons From The Indigo 2025 Crisis For India’S Hospitality Tourism Sector, Ann Mary Varghese, Vijaya Zinnoury

ICHRIE Research Reports

The December 2025 IndiGo flight disruption crisis, characterized by widespread cancellations, delays, and capacity constraints, significantly impacted India’s tourism and hospitality sectors during peak travel periods. This research report examines the cascading effects of aviation instability on tourism demand, hotel occupancy, pricing dynamics, and regional economies. Drawing on secondary data from industry reports, news coverage, and policy analyses, the study identifies systemic vulnerabilities in India’s aviation–tourism nexus. Findings indicate that flight disruptions led to large-scale hotel cancellations, revenue losses, and demand volatility, particularly in destination-dependent regions in India such as Darjeeling, Rajasthan, and Uttarakhand. The report further evaluates industry responses, …

Tourism System Fragility: Evidence From The Middle East War, Ann Mary Varghese, Vijaya Zinnoury

ICHRIE Research Reports

The ongoing Middle East conflict (2026) has triggered one of the most significant global aviation disruptions since the COVID-19 pandemic, with widespread airspace closures, flight cancellations, rerouting, and fuel cost escalation affecting airlines worldwide. This research report examines how conflict-driven aviation instability has impacted tourism demand, hospitality performance, and destination economies.

Drawing on real-time global evidence, the study finds that the closure of critical air corridors across the Middle East, which handle approximately 15% of global air traffic, led to thousands of daily flight cancellations, mass rerouting, and substantial cost increases for airlines. These disruptions propagated across tourism systems, reducing …

Robot Ready, Deploying Semi-Autonomous Food Delivery Robots, Betsy Bender Stringam, Somang Min, Jennifer Martinez

ICHRIE Research Reports

Semiautonomous food delivery robots are expanding rapidly across college campuses, healthcare facilities, office complexes, and other food delivery settings. The semiautonomous food delivery robot market grew to about $800 million in 2025 and is expected to exceed $3.24 billion by 2030.

This report draws on research studies conducted at a university contract foodservice beta deployment site, involving in-depth interviews with employees and managers who worked directly with semiautonomous food delivery robots during and after implementation, triangulated with field notes and observations by the research team. The report highlights key findings and develops an original practitioner framework around these findings, called …

Building Consumer Trust In Short-Term Rentals: A Literature Review On Factors Influencing Consumer Booking Motivations And Trust Formation, Alyssa N. Thornton, Kiyan Shafieizadeh

ICHRIE Research Reports

This study synthesizes existing research on consumer trust formation and booking motivations in short-term rental (STR) platforms through a systematic literature review. Drawing on 19 peer-reviewed studies published between 2015 and 2025, the review examines how trust-building cues and motivational factors jointly influence consumer booking decisions in peer-to-peer accommodation contexts. Using a thematic analysis approach, the findings reveal five dominant themes: visual and aesthetic cues, host attributes, reviews and reputation mechanisms, economic and functional motivations, and host–guest interaction. The results highlight the central role of visual presentation and social signals in reducing perceived risk and fostering trust, while economic and …