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Full-Text Articles in Business

Account Guarantee Survey, Christian M. Mcnamara, Adam Kulam, Greg Feldberg, Andrew Metrick Jul 2022

Account Guarantee Survey, Christian M. Mcnamara, Adam Kulam, Greg Feldberg, Andrew Metrick

Journal of Financial Crises

This paper surveys 27 account guarantee (AG) programs across 14 Key Design Decisions. The main themes that emerge are: (a) the importance of considering the effects of AG programs on other parts of the financial system or other jurisdictions, (b) the ability to address moral hazard through heightened supervision, which removes a potential obstacle to adopting AG programs in response to the acute phase of crises, (c) the necessity of developing guarantees that are credible and timely, and (d) the need to design standing AG programs with an eye toward how they will function during crises.


The Relationships Among Locus Of Control, The Impostor Phenomenon, And Math Anxiety In Business Majors, Tiffany L. S. Tovey, Stephanie Kelly, Wiley Brown Jul 2022

The Relationships Among Locus Of Control, The Impostor Phenomenon, And Math Anxiety In Business Majors, Tiffany L. S. Tovey, Stephanie Kelly, Wiley Brown

International Journal for Business Education

The importance of quantitative literacy in business education cannot be overstated. A barrier to enhancing quantitative skills for many business majors is their math anxiety, an angst some individuals experience when working with numbers. This study explored the relationship between math anxiety, locus of control, and impostor phenomenon in business students. 220 business students (undergraduate and graduate) from a two moderately sized southeastern universities in the United States participated in an online survey that assessed these three phenomena. A linear regression was run to understand the relationships among the variables. The results indicated that more than one fifth of math …


The Effect Of Competence And Independence On Fraud Detection (Empirical Study At The West Java Representatives Of The Audit Board Of The Republic Of Indonesia), Nenden Indriani, Poppy Sofia Koeswayo, Cahya Irawady Jul 2022

The Effect Of Competence And Independence On Fraud Detection (Empirical Study At The West Java Representatives Of The Audit Board Of The Republic Of Indonesia), Nenden Indriani, Poppy Sofia Koeswayo, Cahya Irawady

Journal of Accounting Auditing and Business

This research examines whether good auditor competence and independence affect fraud detection by the West Java representatives of the Audit Board of the Republic of Indonesia. The population in this research was the auditors of the West Java representatives of the Audit Board of the Republic of Indonesia. The purposive sampling technique was used to obtain 106 auditors of the Audit Board of the Republic of Indonesia. The data for this research were obtained from primary data through a questionnaire. Multiple. Linear regression analysis. It was used to analyze the data in the study. The regression. The coefficient of the …


Factors Affecting Village Financial Management Accountability, Opik Taufik, Syafrizal Ikram Jul 2022

Factors Affecting Village Financial Management Accountability, Opik Taufik, Syafrizal Ikram

Journal of Accounting Auditing and Business

This study aims to analyze the effect of human resource competence and organizational commitment on the use of information technology and its impact on village financial management accountability. This study uses a quantitative approach. The population in this study are villages in Tasikmalaya Regency. This study used the proportional sampling method with a total sample of 187 respondents. The sample of this study consisted of village heads, village secretaries, heads of administrative and general affairs, heads of government sections, and heads of financial affairs from 187 villages in Tasikmalaya Regency. The data collection method is distributing questionnaires measured by a …


Accounting For Financial Reporting In Regional Public Service Agency (Blud) Health Sector, Arunio Ramadito Jul 2022

Accounting For Financial Reporting In Regional Public Service Agency (Blud) Health Sector, Arunio Ramadito

Journal of Accounting Auditing and Business

This study aims to provide an overview of the financial reporting accounting in the Regional Public Service Agency (BLUD). Units analysis are public services in the health sector, namely Regional General Hospital (RSUD) and the Community Health Center (Puskesmas) work unit. In implementing financial reporting accounting, BLUDs must apply reports following Government Accounting Standards Statement (PSAP) Number 13 of 2015 concerning Presentation of Financial Statements for Public Service Agencies (BLU). This study uses a qualitative method by reviewing several literature studies on financial reporting accounting in the health sector BLUD. The research method using literature review reviews can facilitate research …


Energy Conservation In The Retail Sector: Executive Attitudes And Governmental Strategies, Ralph M. Roberts, David L. Redferring Jul 2022

Energy Conservation In The Retail Sector: Executive Attitudes And Governmental Strategies, Ralph M. Roberts, David L. Redferring

Southern Business Review (Archived)

Ralph M. Robert, is an Associate Professor of Management and David L. Redfering is an Associate Professor of Psychology at The University of West Florida. Pensacola, Florida.


The Demise Of Regulation Q Differentials: Competition For Household Savings Between Commercial Banks And Savings And Loan Associates, William S. Rawson, F. Jerry Ingram Jul 2022

The Demise Of Regulation Q Differentials: Competition For Household Savings Between Commercial Banks And Savings And Loan Associates, William S. Rawson, F. Jerry Ingram

Southern Business Review (Archived)

William S. Rawson is an Assistant Professor of Economics and F. Jerry Ingram is an Assistant Professor of Real Estate at The University of South Carolina.


Foreign Investment In The United States, Cord-F. Koening Jul 2022

Foreign Investment In The United States, Cord-F. Koening

Southern Business Review (Archived)

Cord-F. Koening is a student in the Graduate Program, School of Business, Georgia Southern College.


Retirement Decisions Under Certainty And Uncertainty, Henry J. Guithues, Suk H. Kim, Ronald Hutchins Jul 2022

Retirement Decisions Under Certainty And Uncertainty, Henry J. Guithues, Suk H. Kim, Ronald Hutchins

Southern Business Review (Archived)

Henry J . Guithues is Professor of Finance at St. Louis University. Suk H. Kim is an Associate Professor of Accounting and Finance, University of Detroit. Ronald Hutchins is a faculty member in the Department of Finance, Eastern Michigan University, Ypsilanti, Michigan.


An Empirical Study Of Chief Executive Officers (Ceos) Compensation, William G. Browne, Kurt K. Motamedi Jul 2022

An Empirical Study Of Chief Executive Officers (Ceos) Compensation, William G. Browne, Kurt K. Motamedi

Southern Business Review (Archived)

William G. Browne is Professor of Marketing and Kurt K. Motamedi is an Associate Professor of Management at Oregon State University at Corvallis.


Southern Business Review Title Page Jul 2022

Southern Business Review Title Page

Southern Business Review (Archived)

Southern Business Review Title Page Fall, 1980 Volume 6 Issue 2


Southern Business Review Issue Cover Jul 2022

Southern Business Review Issue Cover

Southern Business Review (Archived)

Southern Business Review Issue Cover Fall, 1980 Volume 6 Issue 2


The Effect Of Inflation On Debt, Robert D. Coston Jul 2022

The Effect Of Inflation On Debt, Robert D. Coston

Southern Business Review (Archived)

Robert D. Coston is the Head of the Department of Economics, School of Business, at Georgia Southern College, Statesboro, Georgia.


Adam Smith As A Moral Philiosopher, Douglas Y. Thorson Jul 2022

Adam Smith As A Moral Philiosopher, Douglas Y. Thorson

Southern Business Review (Archived)

Dr. Thorson is Professor of Economics at Bradley University, Peoria, lllinois.


Probabilistic Common Stock Analysis, Edward J. Farragher Jul 2022

Probabilistic Common Stock Analysis, Edward J. Farragher

Southern Business Review (Archived)

Edward J . Farragher is an Associate Professor of Finance, Department of Accounting and Finance, University of Detroit.


Three-Way Analysis Of Labor Cost Variance, Rosita S. Chen Jul 2022

Three-Way Analysis Of Labor Cost Variance, Rosita S. Chen

Southern Business Review (Archived)

Rosita S. Chen is an Associate Professor of Accounting at Shippensburg State College, Shippensburg, Pennsylvania


Efficient Markets And Underwriting Performance In Small Stock Offerings, Robert J. Angell, Jerry G. Hunt Jul 2022

Efficient Markets And Underwriting Performance In Small Stock Offerings, Robert J. Angell, Jerry G. Hunt

Southern Business Review (Archived)

Robert J Angell is an Assitant Professor and Jerry G. Hunt is an Associate Professor in the Department of Accounting and Finance, School ot Business, East Carolina University, Greenville, North Carolina.


Southern Business Review Title Page Jul 2022

Southern Business Review Title Page

Southern Business Review (Archived)

Southern Business Review Title Page Spring 1980 Volume 6 Issue 1


Southern Business Review Issue Cover Jul 2022

Southern Business Review Issue Cover

Southern Business Review (Archived)

Southern Business Review Issue Cover Spring, 1980 Volume 6 Issue 1


Education And The Handicapped: A Survey Of Recent Case Law, The Education Of All Handicapped Children Act And 504 Of The Rehabilitation Act, Nancy R. Reeves Jul 2022

Education And The Handicapped: A Survey Of Recent Case Law, The Education Of All Handicapped Children Act And 504 Of The Rehabilitation Act, Nancy R. Reeves

Southern Business Review (Archived)

Dr. Reeves is an Assistant Professor of Business Law in the Department of Finance and Law, Georgia Southern College, Statesboro. Georgia.


Human Information Processing And Financial Data Aggregation, Sheng-Der Pan Jul 2022

Human Information Processing And Financial Data Aggregation, Sheng-Der Pan

Southern Business Review (Archived)

Sheng-Der Pan is an Associate Professor of Accounting at Shippensburg State College, Shippensburg, Pennsylvania.


Government Regulations: A Cost/Benefit Analysis, Morcos F. Massoud Jul 2022

Government Regulations: A Cost/Benefit Analysis, Morcos F. Massoud

Southern Business Review (Archived)

Dr. Massoud is a Professor in the Department of Accounting and Finance, Shippensburg State College, Shippensburg, Pennsylvania.


Has The Truth-In-Lending Act Worked?, Suk H. Kim, Henry J. Guithues Jul 2022

Has The Truth-In-Lending Act Worked?, Suk H. Kim, Henry J. Guithues

Southern Business Review (Archived)

Dr. Kim is a faculty member of the College of Business and Administration at the University of Detroit. Dr. Guithues is Professor of Finance at St. Louis University.


The Organization, Operation, And Benefits Of A Regional Industrial Council: A Model In Western Kentucky, Rex F. Galloway Jul 2022

The Organization, Operation, And Benefits Of A Regional Industrial Council: A Model In Western Kentucky, Rex F. Galloway

Southern Business Review (Archived)

Dr. Galloway is Chairman and Professor, Department of Management, College of Business and Public Affairs, Murray State University.


Southern Business Review Title Page Jul 2022

Southern Business Review Title Page

Southern Business Review (Archived)

Southern Business Review Title Page, Fall 1979, Volume 5 Issue 2


Southern Business Review Issue Cover Jul 2022

Southern Business Review Issue Cover

Southern Business Review (Archived)

Southern Business Review Issue Cover, Fall1979, Volume 5 Issue 2


Public Information And Short Sale Strategy, James A. Millar, John E. Mccain Jul 2022

Public Information And Short Sale Strategy, James A. Millar, John E. Mccain

Southern Business Review (Archived)

James A. Millar and John E. McCain are members of the Faculty at the University of Arkansas, College of Business Administration, Fayetteville, Arkansas.


Personal Business Ethics: Managers Vs Managers-To-Be*, Charles J. Hollon, Thomas A. Ulrich Jul 2022

Personal Business Ethics: Managers Vs Managers-To-Be*, Charles J. Hollon, Thomas A. Ulrich

Southern Business Review (Archived)

Charles J. Hollon and Thomas A. Ulrich are with the School of Business, Shippensburg State College, Shippensburg, Pennsylvania.


A Multidimensional Control System's Relationship To Performance And Satisfaction, Charles M. Futrell, M.J. Caballero Jul 2022

A Multidimensional Control System's Relationship To Performance And Satisfaction, Charles M. Futrell, M.J. Caballero

Southern Business Review (Archived)

Charles M. Futrell is an Assistant Professor of Marketing and M. J. Caballero is an Instructor of Marketing at Texas, A&M University, College of Business Administration, College Station, Texas.


Real Estate Law Topics: A Hierarchy And Analysis, James R. Brown Jul 2022

Real Estate Law Topics: A Hierarchy And Analysis, James R. Brown

Southern Business Review (Archived)

James R. Brown, Jr., is an Assistant Professor of Real Estate and Land Use Economics at the University of Nebraska at Omaha.