Business Commons^™

Beyond The Binary: Rethinking Work-From-Home Policies, Vineeta Dwivedi, Snehal Shah

Asian Management Insights

The right approach depends on your organisation’s readiness.

Tiktok As A Learning Tool In Higher Education: Validation Of A Scale, Pablo Gálvez-Ruiz, Samuel López-Carril, Nicholas M. Wantanabe, Alejandro Lara-Bocanegra

Faculty Publications

In our increasingly digitalized society, social media have emerged prominently within the educational landscape, fostering the creation of online and blended teaching-learning environments. Among these platforms, TikTok, renowned for its short dynamic videos featuring effects and music, stands out. Despite its growing popularity among youth and initial explorations of its pedagogical use by university educators, the educational benefits of TikTok remain largely unexplored. This gap is partly due to the absence of validated research tools to assess its potential educational impact. This study addresses this gap by adapting and validating a new scale, “TikTok-SportEdu”, with a sample of 250 Spanish …

Leveraging Industry 4.0 And Circular Open Innovation For Digital Sustainability: The Role Of Circular Ambidexterity, Noor Ul Hadi, Balqees Almessabi, Muhammad Imran Khan

All Works

The transition to a circular economy requires a fundamental shift from traditional linear production models to resource efficiency and closed-loop systems. Industry 4.0, with its cutting-edge technologies, has the potential to accelerate digital transformation. However, its impact on digital sustainability is neither automatic nor guaranteed. Many organizations continue to adopt Industry 4.0 technologies to boost their operational efficiency and reduce costs, often failing to align them with circular economy strategies. This study, therefore, delves into the conditional role of circular open innovation in ensuring that digital transformation not only contributes to productivity but also actively fosters circular innovation and digital …

Understanding Gender Differences In Digital Readiness During Digital Transformation In Accounting Functions: Accounting Professionals’ Perspective, Benjamin Lee, Clarence Goh, Gary Pan, Poh-Sun Seow

Research Collection School Of Accountancy

Research aims: To examine gender differences in digital readiness during digital transformation in accounting functions, addressing a knowledge gap in current accounting literature. Design/Methodology/Approach: Survey of 297 accounting professionals (180 men, 117 women) with 27 questions on digital readiness perceptions, analysed using exploratory factor analysis and one-way analysis of variance (ANOVA) tests. Research findings: Women exhibited higher overall digital readiness than men, particularly feeling more empowered by senior management and better equipped to continue job tasks during digital transformation. No gender differences were found in perceptions of knowledge and skills, barriers, or organisational strategy. Theoretical contribution/Originality: Challenges traditional stereotypes about …

Applied Optical Character Recognition And Large Language Models In Augmenting Manual Business Processes For Data Analytics In Traditional Small Businesses With Minimal Digital Adoption, Jose Ramon S. Ilagan, Joseph Benjamin R. Ilagan, Zachary Matthew Alabastro

Business Insights Laboratory for Development (BUILD)

The local business landscape in the Philippines presents a slow adoption to digitization. There are fears of inaccurate results and limited technical proficiency. Data analytics and artificial intelligence (AI) are crucial for business growth. By understanding the performance of stock-keeping-units (SKU) with technology, businesses can find better ways to handle products to increase profitability. In exploring optical character recognition (OCR) and large language models (LLM), a software pipeline can help businesses analyze handwritten sales data for business intelligence. The research aims to develop a system for translating logbooks into metrics by augmenting manual business processes performed by staff. The application …

Unlocking Private Equity Investing: A Primer, Yin Wang, Steve Balaban

Asian Management Insights

Private equity might provide higher returns, but investors should be aware of the associated risks.

Bogging Down Investors: An Unintended Consequence Of Litigation Risk, Siwen Fu, Ke Wang, Liandong Zhang, Liu Zheng

Research Collection School Of Accountancy

Securities litigation risk is a well-recognized yet underexplored source of financial reporting complexity or unreadability. This study examines the effect of litigation risk on the readability of corporate financial reports. The 1999 Silicon Graphics Inc. (SGI) court ruling unexpectedly reduced litigation risk for firms within the Ninth Circuit Court's jurisdiction. Using a difference-in-differences design centered on the SGI court ruling, we find that, while the readability of financial reports generally declines over the sample period, treated firms in the Ninth Circuit experience a comparatively smaller decline in readability than control firms in other states after the ruling. Put differently, treated …

Institutional Dual-Holders And Corporate Disclosures: A Natural Experiment, Lin Cheng, Qiang Cheng, Liwei Weng, Mark Yuzhi Yan

Research Collection School Of Accountancy

This study examines the impact of the presence of institutional dual-holders, whose portfolios hold both loans and equity securities of the same firms, on those firms' voluntary disclosures. Using mergers between institutional shareholders and lenders to the same firms as exogenous shocks to identify firms with institutional dual-holders that have high relative equity ownership, we document that such firms are less likely to provide management forecasts and disclose fewer voluntary 8-K items. In cross-sectional analyses, we find that the reduction in voluntary disclosures is more pronounced when institutional dual-holders have higher board representation and when firms have lower litigation risk. …

Conducting Background Checks In The Corporate Security Environment, Alan Saquella

Publications

In the current threat landscape, the background check has become a critical frontline defense in protecting corporate assets, brand integrity and personnel safety. But as any security leader will tell you, the traditional background check — focused on criminal history, employment verification and references — has limitations, especially in today’s regulatory environment.

Federal and state restrictions continue to erode the depth and scope of what can be legally reviewed, and meanwhile, insider threats and deceptive candidates are becoming more sophisticated. In this context, it's no longer about whether to conduct background checks — it's about how to conduct them effectively, …

Mentoring: An Evidence-Based Approach To Leader Development, Robert J. Chico, Sophia R. Thoma, Tejal Wagadia, S. R. Aurora

Management Faculty Publications

Mentoring is vital for fostering the qualities and abilities necessary to expand employees’ capacity to lead. We highlight the aspects of mentoring and key considerations for implementing a mentoring program in organizations and educational institutions. We demonstrate the effectiveness of mentoring in developing emerging leaders and offer resources for readers to learn more about mentoring and implementing mentorship programs. We trust readers will understand mentoring’s benefits and acquire useful insights for establishing a mentorship program.

Chatgpt On Chatgpt: An Exploratory Analysis Of Its Performance In The Public Sector Workplace, Jieshu Wang, Elif Kiran, S. R. Aurora, Michael Simeone, Jose Lobo

Management Faculty Publications

This study explores the impact of Generative Artificial Intelligence (GenAI), in particular, ChatGPT, on the public sector workforce in the United States, focusing on task replacement, assistance potential, and the evolving landscape of skills. Utilizing GPT-4 to evaluate 1,022 core tasks across 51 public sector occupations, we provide an exploratory analysis of the roles susceptible to ChatGPT automation and those in which ChatGPT can augment human efforts. Our findings reveal that while 63% of tasks are resistant to ChatGPT replacement, primarily due to their requirement for physical presence, emotional intelligence, and complex decision-making, tasks that are routine, rule-based, and involving …

On Sgx’S Voyage To Corporate Sustainability: Exploring Emerging Topics In Multi-Industry Corpora, Xinwen Ni, Min Bin Lin, Simon J.D. Schillebeeckx, Wolfgang Karl Hardle

Research Collection Lee Kong Chian School Of Business

Topic modeling and LDA (Latent Dirichlet Allocation) have proven valuable in various fields as an innovative approach to studying areas of interest and identifying topics in a dynamic content. The underlying assumption is that techniques like LDA can swiftly capture emerging topics in textual documents compared to other categorization tools. These unsupervised approaches have been used to identify new industries and technological domains. However, our study on the nascent topic of “sustainability” within the corpora of SGX-listed companies highlights clear limitations in employing techniques like LDA on sparse data. The dynamic LDA approach, also called DTM (Dynamic Topic Modelling),based on …

Lessons Learned From Sandboxing, Piloting And Policy Experimentation With Ai And Other Digital Initiatives: Part 1, Summary Report, Steven M. Miller

Research Collection School Of Computing and Information Systems

This report, "Lessons Learned from Sandboxing, Piloting and Policy Experimentation with AI and Other Digital Initiatives," captures insights and experiences from project experts involved in recent digital innovation initiatives with the governments of Bangladesh, Maldives, and Kazakhstan, and from project experts actively involved with the use of AI for delivering government digital services in the EU, New Zealand, Rwanda, Singapore, United States, and Uzbekistan. The ten in-depth interview write-ups produced from these nine different country settings provide a small but highly informative sample of rich descriptions of some of the important realities, approaches, nuances, issues and challenges related to testing …

The Dead Internet Theory: A Survey On Artificial Interactions And The Future Of Social Media, Prathamesh Muzumdar, Sumanth Cheemalapati, Srikanth Reddy Ramireddy, Kuldeep Singh, George Kurian, Apoorva Muley

Faculty Publications - The LeMoyne Smith School of Business

The Dead Internet Theory (DIT) suggests that much of today’s internet, particularly social media, is dominated by non-human activity, AI-generated content, and corporate agendas, leading to a decline in authentic human interaction. This study explores the origins, core claims, and implications of DIT, emphasizing its relevance in the context of social media platforms. The theory emerged as a response to the perceived homogenization of online spaces, highlighting issues like the proliferation of bots, algorithmically generated content, and the prioritization of engagement metrics over genuine user interaction. AI technologies play a central role in this phenomenon, as social media platforms increasingly …

Lessons Learned From Sandboxing, Piloting And Policy Experimentation With Ai And Other Digital Initiatives: Part 2, Ten In-Depth Interviews, Steven M. Miller

Research Collection School Of Computing and Information Systems

This report, "Lessons Learned from Sandboxing, Piloting and Policy Experimentation with AI and Other Digital Initiatives," captures insights and experiences from project experts involved in recent digital innovation initiatives with the governments of Bangladesh, Maldives, and Kazakhstan, and from project experts actively involved with the use of AI for delivering government digital services in the EU, New Zealand, Rwanda, Singapore, United States, and Uzbekistan. The ten in-depth interview write-ups produced from these nine different country settings provide a small but highly informative sample of rich descriptions of some of the important realities, approaches, nuances, issues and challenges related to testing …

Rethinking Assessment In Asynchronous Learning: A Benchmark Portfolio For Mngt 301, Pedro J. Agüero Arroyo

UNL Faculty Course Portfolios

This teaching portfolio evaluates the instructional redesign of MNGT 301 Introduction to Management at the University of Nebraska–Lincoln, focusing on improving student learning outcomes, addressing performance disparities across demographic groups, and enhancing assessment alignment with course goals. The redesign primarily involved modifying assessment types and implementing clearer structure and grading expectations. The analysis compares student performance data from Fall 2024 and Spring 2025, disaggregated by demographic indicators including gender, race/ethnicity, parent education, neighborhood opportunity index, and rural/urban background. In addition, student perceptions were assessed through a midsemester Keep-Stop-Start survey. Findings suggest that redesign elements enhanced student engagement and equity by …

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

Morehead State Press Release Archive, 1961 to the Present

Press releases for June of 2025.

A Rating System To Evaluate Non-Gaap Exclusion Quality, Patricia M. Dechow, Wei Ting Loh, Annika Yu Wang

Research Collection School Of Accountancy

We develop a rating system to evaluate the quality of individual non-GAAP exclusions. Our perspective is that high-quality exclusions reflect nonrecurring economic transactions, are transitory accounting adjustments, or have little usefulness in forecasting cash flows. We use four approaches to rate exclusions. We evaluate the serial correlation of the exclusion, survey accounting academics’ views, obtain practitioner ratings from the CFA Institute, and identify the exclusions approved by the Chinese securities regulator. A firm’s exclusion quality score is the weighted average rating of its individual exclusions. For our sample of S&P 500 firms, we document that exclusion quality varies by industry, …

How Do Institutional Investors Facilitate Reporting Comparability? Evidence From Common Institutional Ownership In The United States, Xuanbo Li, Yun Lou, Rencheng Wang, Kaitang Zhou

Research Collection School Of Accountancy

We examine how common institutional investors (CIIs) facilitate the financial reporting comparability (FRC) of US firms. Common ownership increases FRC of firms that are directly owned by CIIs (via a direct effect) and has positive spillover effects on other firms in the same industry. We find spillover effects in two types of firms: (1) those that are commonly owned by different institutional investors but are connected through common firms, and (2) those that do not have any common ownership. These results suggest that the effect of common ownership goes beyond commonly owned firms and extends to non-commonly owned firms. Furthermore, …

Capacity Investment In The Presence Of Correlated Demand And Production Resource Uncertainties And Its Implications For Financial Hedging, Onur Boyabatli, Guiyun Feng

Research Collection Lee Kong Chian School Of Business

In manufacturing firms, besides demand uncertainty, capacity investment decisions may also be subject to uncertainty in the availability of a production resource (e.g., budget or commodity component) which may become constraining for manufacturing. When the production resource uncertainty is tied to a financial index (e.g., asset or commodity price), the firm can enter into financial hedging contracts at the time of capacity investment to engineer this uncertainty. Our paper characterizes the optimal capacity investment and hedging decisions and examines how production resource uncertainty impacts the firm’s decisions, profitability, and the value of hedging. We identify three key drivers of these …

Unlocking The Power Of Socio-Knowledge Association For Enterprise Risk Identification In Stock Market, Zhenghao Liu, Keng Siau, Shaochen Yang, Feicheng Ma

Research Collection School Of Computing and Information Systems

Potential risk signals reflected in supply chain and equity connections between enterprises and social connections between investors are becoming crucial to identifying enterprise risks in addition to basic financial indicators. Traditional risk management systems face challenges in adapting to these complexities, highlighting the need for a proactive paradigm shift in risk management. Leveraging graph models such as social networks and knowledge graphs offers a promising approach to identifying and managing potential associated risks effectively. To bridge existing research gaps, a novel risk identification framework driven by social-knowledge graphs has been proposed, integrating graph deep learning and reinforcement learning techniques guided …

Stress Reactivity And Sociocultural Learning: More Stress-Reactive Individuals Are Quicker At Learning Sociocultural Norms From Experiential Feedback, Shilpa Madan, Krishna Savani, Pranjal H. Mehta, Desiree Y. Phua, Ying-Yi Hong, Michael W. Morris

Research Collection Lee Kong Chian School Of Business

When interacting with others in unfamiliar sociocultural settings, people need to learn the norms guiding appropriate behavior. The present research investigates an individual difference that helps this kind of learning: stress reactivity. Interactions in an unfamiliar sociocultural setting are stressful, particularly when the actor fails to follow its rules. Although stress is typically considered a liability, more stress-reactive individuals may be more motivated to improve, and, thus, quicker to learn these rules. Consistent with this idea, a pilot study found that people genetically inclined to stress reactivity, as computed by a genetic profile score across 59 single nucleotide polymorphisms on …

Major Customers And Carbon Footprints Along The Supply Chain, Saiying Deng, Tinghua Duan, Frank Weikai Li, Xiaoling Pu

Research Collection Lee Kong Chian School Of Business

This paper examines whether major corporate customers curb corporate carbon emissions along the supply chain. We show that suppliers with a more concentrated customer base have significantly lower carbon emissions. The results are robust to alternative measures of carbon emissions and customer concentration, alternative sample, alternative explanation, and various approaches to mitigate endogeneity concerns. The effect is more pronounced when major customers have made emission-reduction commitment, when they are exposed to greater climate regulatory shocks and risks, and when they become more concerned about regulatory scrutiny. Moreover, the curbing effect of major customers on supplier carbon emissions is stronger when …

Consumer Acceptance Of Halal Food Traceability Systems: A Novel Integrated Approach Using Modified Utaut And Delone & Mclean Models To Promote Sustainable Food Supply Chain Practices, Aries Susanty, Nia Budi Puspitasari, Ferry Jie, Fauzan Akbar Akhsan, Sumunar Jati

Research outputs 2022 to 2026

With the growing demand for sustainable and transparent food supply chains, consumer awareness of Halal integrity is rising, highlighting the need for a Halal food traceability system to enhance consumer confidence by providing detailed production information. However, the factors influencing consumer acceptance of such systems in Indonesia remain unclear. This study addresses three key objectives: (1) assessing consumer intention to use a Halal food traceability system; (2) exploring the relationships between system quality, information quality, service quality, performance expectancy, effort expectancy, social influence, and trust and consumer behavioural intention; and (3) evaluating the effectiveness of an integrated model combining the …

Ai-Powered Education: A Cross-Country Exploration Of Ai Literacy Among Hospitality And Tourism Educators, Anderson Ngelambong, Siao Fui Wong, Silverina Kibat, Nur'hidayah Che Ahmat, Noel Scott

Research outputs 2022 to 2026

While there is a growing acknowledgement of the importance of AI literacy in educational settings, there is a notable scarcity of specific studies focusing on the AI literacy levels of hospitality and tourism educators in the Asian region. Notably, this study explores the AI literacy levels and integration of AI technologies among hospitality and tourism educators. We interviewed 25 educators from Malaysia and China using a cross-country qualitative study approach to evaluate their mastery of AI tools, their integration of AI into their teaching, and their challenges. The results revealed notable differences in AI literacy between the two groups, with …

What Constitutes A Theoretical Contribution, Noel Scott

Research outputs 2022 to 2026

No abstract provided.

Top Management Green Commitment And Employee In-Role Green Performance: An Emerging Economy Study, Hung Trong Hoang, Nhat Tan Pham, Pi Shen Seet, Janice Jones, Nga Thi Thuy Ho

Research outputs 2022 to 2026

This study examines how and when top management green commitment influences in-role employee green performance, by investigating the mediating role of employee green passion and employee green commitment, and the moderating role of adverse working conditions. Based on a two-wave survey of 397 hotel employees in an emerging economy, Vietnam, the results show that top management green commitment, directly and indirectly, influences in-role employee green performance through employee green passion and employee green commitment. Additionally, the indirect effect of management green commitment on employee in-role green performance through employee green commitment has a stronger effect than through employees’ green passion. …

The Gender Effects Of Covid: Evidence From Equity Analysts, Frank Weikai Li, Baolian Wang

Research Collection Lee Kong Chian School Of Business

We use COVID-19 and sell-side analysts as an experiment to study the effects of gender on labor productivity. We find that the forecast accuracy of female analysts declined more than that of male analysts, especially when schools were closed and among analysts who were more likely to have young children, were inexperienced, were busier, or lived in southern states of the US. Relative to male analysts, females also reduced their forecast timeliness and resorted to more heuristic forecasts but did not reduce coverage or updating frequency. Relative to pre pandemic, female analysts’ careers were more negatively affected than male analysts’. …

Us Food Waste, Kawika Barry

Sustainable Supply Chain Management

This essay touches on the food waste problem we have in the US and various ways to help reduce the issue at hand.

The Pricing Of Green Bonds And The Determinants Of The Green Bond Premium In The Asia-Pacific And European Markets, Parath Wongaree, Chiyachantana N. Chiraphol, Kuan Yong David Ding, Pattarawan Prasarnphanich, Wasin Siwasarit

Research Collection Lee Kong Chian School Of Business

This study examines the sources of capital for sustainable development and investigates the existence of a green bond premium in both primary and secondary bond markets across the Asia-Pacific and European regions. Utilizing the robust Coarsened Exact Matching (CEM) method in conjunction with the Synthetic Minority Oversampling Technique (SMOTE), our analysis reveals a significant disparity in yields between green bonds and conventional bonds within the Asia-Pacific markets, indicating the existence of a green bond premium. In contrast, this distinction is not observed in Europe. These findings suggest that investors in the Asia-Pacific region display a willingness to accept lower yields …