Business Commons^™

Equity Fund Monthly Report, November 2025, Archway Investment Fund

Archway Investment Fund

No abstract provided.

Happiness, Trust, And Mental Fitness In The Workplace: Part Ii, Maureen L. Mackenzie-Ruppel Ph.D.

Business: Faculty Presentations

This paper is the second in a series of papers that will explore happiness in the workplace as a driver of performance. This research agenda was launched at the 2024 NBEA conference with a literature review revealing seven themes that collectively described and defined Workplace Happiness. With IRB approval, thirty-three seasoned professionals were invited to complete a structured questionnaire. Both qualitative and quantitative data were gathered and analyzed. Results revealed the interconnected nature of happiness with key workplace elements. The integration of Happiness within workplace processes, was found to be of critical importance. The nuanced interplay of happiness in the …

Student Textbook Survey - Fall 2025 Executive Summary And Key Findings, James Thibeault

Open Educational Resources Publications

Between September 29 and October 10, the Bentley University library conducted a student textbook survey. The purpose of the study was to gather data from students on textbook affordability. Students responded to 15-20 questions covering topics like how course materials influence their purchasing decisions, their total expenditures of course materials during Fall 2025, and the potential effects of these purchases. The library aimed to gather insights into:

• Students’ views on current textbook prices
• Openness to adopting more affordable educational resources on campus
• Likely responses and behaviors if faced with high-cost educational materials
• The impact of demographic factors related to textbook …

Pricing Strategies In Global Channels: Considering The Effects Of Parallel Trade, Yuan-Mao Kao, Yang Yang, Shih-Fen Cheng, Cheng-Hung Wu

Research Collection School Of Computing and Information Systems

Pricing a global product differently across multiple regions is a common but controversial practice. Although price differentiation helps capture unique market characteristics, it also encourages parallel trade, which may affect the overall corporate performance of a global company. We study this problem with a single global business unit (GBU) and multiple local business units (LBUs). The GBU manufactures a product and sets a transfer price for supplying the product to all LBUs, and LBUs decide retail prices for their respective regional markets. Customers can purchase products in any region by comparing LBUs’ prices and other parallel-imported factors, and we construct …

Beyond The Budget: Financial Literacy In Tyler, Tx, Manuel Reyes-Loya, Cecilia Cuellar, Sara Maldonado

Hibbs Brief

In this issue of the Hibbs Brief, the importance of financial literacy in Tyler, Texas is explored as a key factor influencing household decision-making and community resilience. The brief discusses how gaps in financial knowledge and access — including budgeting, saving, borrowing, and digital financial tools — affect people's ability to build stability, with lower financial literacy linked to higher debt and limited opportunities for long‑term financial success. It emphasizes the need for expanded financial education and resources to strengthen individual financial capability and support regional economic well-being.

Overview Of Obbba Tax Provisions For Individuals And Tax Form Implementation, Michelle S. Freeman, Health Mcconnell

Faculty Open Access Works

Excerpt:  

Legislation H.R. 1, P.L. 119-21, better known as the One Big Beautiful Bill Act (OBBBA), was signed into law by President Donald Trump on July 4, 2025. In some respects, this bill is a “Tax Cuts and Jobs Act 2.0” since it extends or permanently renews certain provisions from the original Tax Cuts and Jobs Act (TCJA) that were set to expire at the end of 2025. This article will address some highlights of the OBBBA and give a brief overview of the IRS’ first draft of some of the tax forms necessary for the bill’s implementation [...]

Moving Toward Equity In K-12 Education, George Theoharis, Leela George

The Lender Center for Social Justice

The study “Moving Toward Equity: K–12 Districts’ Diversity, Equity, and Inclusion (DEI) Policies, Plans, Actions, and Resistance” explores how Central New York school districts are working to create fairer and more inclusive schools. It finds that deep inequalities still shape students’ experiences, especially for those who are Black, Latino, disabled, or LGBTQ+. Some districts have taken meaningful steps like hiring DEI leaders, forming committees, and setting measurable goals while others are still finding their footing. Yet, resistance from community members and staff often slows progress, particularly around issues of identity and inclusion. The research highlights that real change goes beyond …

Does A Ceo Turnover Lead To A Cfo Turnover? Evidence From Voluntary And Forced Turnover, Bakhtear Talukdar, Sabur Mollah, Suchismita Mishra, Junhong Yang

Management Faculty Publications

The role of CFO has become increasingly important since the enactment of SOX 2002. The existing literature suggests that CFOs tend to leave office within 6 to 12 months of a CEO’s departure, but studies addressing whether forced and voluntary turnover behave differently are unexplored. There is also no attempt to explore whether financial performance or institutional shareholding play moderating roles in mitigating successive CFO and CEO turnovers. These scholars find that forced (voluntary) CEO turnover has a higher significant marginal effect on forced (voluntary) CFO turnover. They also find that, in general, higher financial performance and institutional ownership play …

Adaptive Vs. Traditional Learning: Long-Term Knowledge Retention -A Literature Review, Amal Altalhi, Chaitali Bonke, Khaled Alblowi

Information Systems Faculty Publications

Adaptive learning, a personalized educational approach, has appeared as a substitute paradigm to conventional teaching methodologies. Opposed to instruction-based learning, adaptive learning prepares learning content in a way that corresponds to individual learner needs, increasing engagement and knowledge retention. The present study has been conducted to review the literature to evaluate the influence of adaptive learning systems on long-term knowledge retention as compared to their traditional counterparts. Real-time feedback, spaced repetition, and scaffolded content can reduce cognitive load and enhance the learning experience, as they are considered highly effective tools. Several studies have shown that retention improves through the use …

Responsible Investing For A Sustainable Future, Eric Pedersen

Asian Management Insights

Investors should bear in mind that climate risks eventually translate into financial risks. An interview with Eric Pedersen, Head of Responsible Investments at Nordea Asset Management. Investors should bear in mind that climate risks eventually translate into financial risks.

From Hands-On To Tech-On, Wei Kwan Toh, Bing Qian Lim, Wee Tong Choo

Asian Management Insights

The digital future of warehouses.

2025 November, Morehead State University. Office Of Communications & Marketing.

Morehead State Press Release Archive, 1961 to the Present

Press releases for November of 2025.

Mind The Gap: Fixing India’S Demand-Supply Mismatch, Debjit Roy, Anupam Agrawal, Shubham

Asian Management Insights

Adopting advanced technology and a big-picture approach can deliver operational and financial gains.

Unlocking Private Equity Investing, Yin Wang, Steve Balaban

Asian Management Insights

Myths and market shifts to take note of.

The Reit Man For The Job, John Lim

Asian Management Insights

An interview with John Lim, Co-Founder of ARA Asset Management. Deciding to pursue a lifelong entrepreneurial dream when he turned 45, John Lim went on to reshape the Asian real estate investment trust (REIT) industry.

Is Donation Funding A Dilemma For Microfinance Institutions?, Hamid Uddin, Masnun Al Mahi, Shabiha Akter, Sabur Mollah, Jia Liu

Management Faculty Publications

Microfinance institutions (MFIs) play critical roles in providing financial access to low-income communities worldwide. Yet, reliance on donation funding in the operations poses fundamental challenges to their long-term sustainability. These scholars argue that this dependence creates an unclear agency relationship between donors (principal) – providing cost-free funds – and the MFI managers (agent), heightening moral hazard concerns. Also, due to the nature of the business model, MFIs’ operating leverage increases as they increasingly expand lending operations with more cost-free donation funds. Based on a global dataset of 2653 MFIs across 119 countries over 20 years, they find that greater reliance …

Discussion Of "Csr And Negative Corporate Events: The Moderating Role Of Managerial Overconfidence", Hye Sun Chang

Research Collection School Of Accountancy

Corporate social responsibility (CSR) refers to the notion that firms are accountable not only to shareholders but also to a broader set of stakeholders including customers, employees, creditors, and the communities in which they operate. Although CSR has long been part of corporate discourse, its prominence has grown with the rise of environmental, social, and governance (ESG) concerns. Today’s consumers and stakeholders are increasingly attentive to issues such as climate change, economic inequality, labor rights, and social justice, prompting firms to align their strategies with evolving societal expectations. Building on this increasingly salient backdrop, Chu et al. (2026), hereafter CCT, …

Commuting Patterns And Use Of Bus, Cycling, And Walking In Small And Medium-Sized U.S. Cities: An Analysis Of Demographic Influences, Bun Song Lee, Alejandro Pacheco, Dalton Oxford, Troy Rodriguez

Finance Faculty Publications and Presentations

Using 2015-2019 American Community Survey block-group data, we study commuting by bus, cycling, and walking in small and medium-sized U.S. cities, where auto-centric urban form raises equity concerns. We center the analysis on supply as well as demand by asking whether service is present where vulnerable residents live. Three results stand out. First, scarcity is pervasive: more than 70 percent of block groups report no bus commuters, indicating widespread transit deserts. Lack of a household vehicle strongly predicts non-automobile commuting and is tightly correlated with the share of very low-income households. Second, relationships vary with network coverage. In both the …

The Power And Peril Of First Offers In Negotiations: A Conceptual, Meta-Analytic, And Experimental Synthesis, H.M. Petrowsky, L. Boecker, Y.A. Escher, M.L. Frech, M. Friese, A.D. Galinsky, B. Gunia, A.J. Lee, Michael Schaerer, M. Schweinsberg, M. Soliman, R. Swaab, E.S. Troll, M. Weber, D.D. Loschelder

Research Collection Lee Kong Chian School Of Business

Is it advantageous to make the first offer and to do so ambitiously? Although initial studies suggested clear advantages across cultures and contexts, recent findings have challenged the robustness of this first-mover advantage. A preregistered meta-analysis of 374 effects from 90 studies (Study 1; N = 16,334) revealed three beneficial effects of making the first offer: (a) a general first-mover advantage (g = 0.42, m = 80), (b) a positive correlation between first-offer magnitude and agreement value (r = 0.62, g = 1.56, m = 53), and (c) an advantage of ambitious (vs. moderate) first offers on agreement value (g …

Internet Of Things In Intralogistics: Applications And Emerging Research, Rene De Koster, Debjit Roy, Yun Fong Lim, Subodha Kumar

Research Collection Lee Kong Chian School Of Business

Managing the performance of intralogistics operations, that is logistics operations within facilities such as manufacturing plants, order fulfillment warehouses, ports and terminals, and retail stores, is critical in fulfilling customer expectations. Traditional decision-making for intralogistics operations is based on historical data, typically collected over long-range intervals with significant processing delays. However, nowadays, Internet of Things (IoT) applications are used to gather detailed real-time data to make dynamic decisions. These new data sources provide challenges and opportunities for operations management. We provide an overview of prominent IoT technologies in four domains: manufacturing, warehousing, ports and terminals, retail, and other emerging areas. …

Accelerating Expertise In Professional Decision Making: The Effects Of A Simple Rules Training, Gavin Raj Maistry, Jochen Reb, Shenghua Luan, Thomas Menkhoff

Research Collection Lee Kong Chian School Of Business

Traditional approaches to professional decision making hold analytical expertise as superior to qualitative judgment. However, this view is increasingly challenged by work on heuristics as effective decision strategies under conditions of uncertainty. Building on this insight, we developed a script-based simple rules training program in the context of insurance underwriting. We then conducted a quasi-experimental intervention study with 220 participants of varying levels of experience. The study compared performance in the training condition with that in an active control condition on a work sample test given before and after the intervention. The results show that training in simple rules could …

Making Institutional Criteria Transparent For Minority Entrepreneurs, Yolanda Christophe

The Lender Center for Social Justice

Entrepreneurship has become a vital pathway for many minority communities, especially in historically disinvested neighborhoods such as Baltimore’s Black Butterfly. Yet, instead of serving as gateways, mainstream institutions, banks, government agencies, corporations, and landlords too often act as barriers. Entrepreneurs report being denied access without clear explanations, forced to rely on exhausting workarounds like piecing together small grants, leaning on personal networks, or slowly building credibility with skeptical institutions. These hurdles unfairly burden business owners who already face limited resources. The research finds that progress cannot rest on specialized minority programs alone; the broader system must change. By making institutional …

Hard Lessons, Stronger Banks, Gloria Yang Yu

Asian Management Insights

The enduring wisdom of the Savings and Loan crisis veterans.

Western Australia’S Primary Industries: 2021-22 Economic Overview, D. Maharjan, S. Akbari, A K. Abadi Ghadim, P. Mattingley, I. Wilkinson, J. Tan, J. Van Staden, M. Radhakrishnan

All other publications

The Western Australia’s Primary Industries: 2021-22 Economic Overview (WAPIEO) is developed by DPIRD in partnership with the Forest Products Commission.

The WAPIEO has a trade focus and provides a single source for consistent statistics and insights on observed industry trends.

The WAPIEO is based primarily on 2021-22 economic indicators from the Department of Treasury, DPIRD data, and statistics from the Australian Bureau of Statistics (ABS), in line with the release cycle dates of final ABS data.

Does Generative Ai Facilitate Investor Trading? Early Evidence From Chatgpt Outages, Qiang Cheng, Pengkai Lin, Yue Zhao

Research Collection School Of Accountancy

In this paper, we use ChatGPT outages to provide early evidence on whether investors rely on generative artificial intelligence (GenAI) to perform professional tasks and the associated impact on stock price informativeness. We document a significant decline in stock trading volume during ChatGPT outages. The effect is stronger for firms with corporate news released immediately before or during the outages and for firms with higher ownership held by transient institutional investors. We then document declines in short-run price impact and return variance during the outage periods, consistent with reduced informed trading. Lastly, we document a positive effect of GenAI-assisted trading …

Local-Thinking Bias, Ed Dehaan, Charles M. C. Lee, Wei Ting Loh

Research Collection School Of Accountancy

Local-thinking bias, wherein agents overweight information that comes readily to mind, is a prominent finding in cognitive psychology. In this study, we investigate local-thinking bias in the context of sell-side analysts and measure each analyst’s “local” information as news stemming from their individual coverage portfolio. Tests examining multiple analysts forecasting on the same focal firm at the same time find that individual analysts overweight idiosyncratic local news and underweight news from economically linked firms that are not in their coverage portfolios. Market prices track the analyst bias from local news, leading to predictable and economically significant return reversal patterns in …

Commentary: Delayed Climate Reporting Requirements Threaten Singapore’S Sustainability Leadership, Jiwei Wang, Holly I. Yang, Liandong Zhang

Research Collection School Of Accountancy

In a commentary by SMU Professor of Accounting (Practice) and Director of Master of Professional Accounting (MPA) and Master of Science in Accounting (MSA) programmes Wang Jiwei, SMU Associate Professor of Accounting, Lee Kong Chian Fellow and Co-Director (Academic Research) of the School of Accountancy Research Centre (SOAR) Holly Yang, and SMU Dean of School of Accountancy and Lee Kong Chian Professor of Accounting Zhang Liandong, they suggested that delaying climate disclosure requirements for small and mid-sized enterprises (SMEs) from 2025 to 2030 could weaken Singapore’s sustainable finance leadership, despite regulators saying the extension would help smaller firms build environmental, …

Scenarios For Csrd Scope Amendments - Advancing Reporting Scope While Reducing Further Burden, Andreas Rasche, Theodor Florian Cojoianu, Andreas G. F. Hoepner, Fabiola Schneider

Research Collection College of Integrative Studies

This paper presents calculations related to the CSRD scope criteria which are modified through the Omnibus I Simplification Package. We show how many companies would be in scope of CSRD when considering the criteria suggested by (a) the Commission’s Omnibus proposal, (b) the position adopted by the Council of the EU, and (c) the European Peoples Party (EPP) proposal in the European Parliament. For each of these three “cases” we show the impact of lowering or increasing the employee-related threshold. 1.    Our calculations demonstrate that the number of in-scope companies varies significantly when modifying the employee threshold. We conclude from …

Global Standards And Local Ambitions Across Green Taxonomies: Climate Change Mitigation From The European Union To South Africa, Theodor Florian Cojoianu, Andreas G. F. Hoepner, Ifigeneia Paliampelou, Anh Vu, Dariusz Wojcik

Research Collection College of Integrative Studies

Country-level green finance taxonomy standards have emerged to provide clarity on environmentally-sustainable economic activities to attract investment, protect financial services consumers, and counteract greenwashing. This paper adopts the Global Production and Financial Network (GPFN) approach and analyses factors affecting the climate change mitigation ambition level of the South African Green Finance Taxonomy (RSA GFT) in comparison with the EU taxonomy, which served as a model for South Africa's (RSA) regulators. It accounts for (i) the interplay between EU’s and RSA’s production and financial networks, and (ii) RSA’s willingness to attract European funding for sustainable development. We find that EU private …

Biosecurity Investment Impacts On Highly Pathogenic Avian Influenza Control In United States Commercial Turkey Operations, Jada M. Thompson, Kelly Patyk, Victoria Fields, Matthew Branan, Amy Delgado, Kylie Roesler

Agricultural Economics and Agribusiness Faculty Publications and Presentations

Highly pathogenic avian influenza (HPAI) is an extremely transmissible virus that poses a significant threat to the U.S. turkey industry through contagion from migratory birds and results in whole-farm depopulation. To combat the disastrous economic impacts of HPAI, this study examined how biosecurity investments may have economic benefits to producers and the industry. Using data collected from a farm-focused survey of commercial turkey producers, the differences in biosecurity practices between farms affected by HPAI and unaffected farms in 2022 were analyzed. This evaluation aims to understand how effective biosecurity investments were towards reducing the susceptibility of a turkey farm to …