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Articles 3601 - 3630 of 65406
Full-Text Articles in Business
Leveraging Machine Learning To Analyze Semantic User Interactions In Visual Analytics, Dong Hyun Jeong, Bong Keun Jeong, Soo Yeon Ji
Leveraging Machine Learning To Analyze Semantic User Interactions In Visual Analytics, Dong Hyun Jeong, Bong Keun Jeong, Soo Yeon Ji
Management and Decision Sciences
In the field of visualization, understanding users’ analytical reasoning is important for evaluating the effectiveness of visualization applications. Several studies have been conducted to capture and analyze user interactions to comprehend this reasoning process. However, few have successfully linked these interactions to users’ reasoning processes. This paper introduces an approach that addresses the limitation by correlating semantic user interactions with analysis decisions using an interactive wire transaction analysis system and a visual state transition matrix, both designed as visual analytics applications. The system enables interactive analysis for evaluating financial fraud in wire transactions. It also allows mapping captured user interactions …
Investors' Reactions To Alliance-Engendered Acquisition Ambiguity: Evidence From Us Technology Deals, Panos Desyllas, Martin C. Goossen, Corey C. Phelps
Investors' Reactions To Alliance-Engendered Acquisition Ambiguity: Evidence From Us Technology Deals, Panos Desyllas, Martin C. Goossen, Corey C. Phelps
Management Faculty Publications
We study how, when target firms are engaged in strategic alliances, the ambiguity surrounding an acquisition's anticipated synergies influences investors' reactions to announcements of acquisitions. Drawing on behavioural finance research and the resource redeployment literature, we predict that investors' limited access to the information encoded in the target firms' alliances and the uncertainty around the re-deployability of their embedded resources generate a negative relationship between the number of target alliances and investors' reactions. We also hypothesize that this negative effect is exacerbated when the alliances involve foreign alliance partners but is attenuated when acquirers are experienced in acquiring targets with …
Bureaucracies In Information Securing: Transitioning From Iron Cages To Iron Shields, Yaojie Li, Clay Posey, Thomas Stafford
Bureaucracies In Information Securing: Transitioning From Iron Cages To Iron Shields, Yaojie Li, Clay Posey, Thomas Stafford
Management and Marketing Faculty Publications
Drawing inspiration from bureaucracy and information security literature, we develop the theory of security bureaucracy—an evolutionary framework that describes how organizations arrive at their information-securing approaches. Within this framework, we describe three general bureaucratic archetypes (i.e., Security Prototype, Security Structure, and Security Superstructure) that emerge from the interplay between control and expertise. We also expound on the phenomenon of security bureaucracy and delineate how organizations can transition from coercive “iron cages” to enabling “iron shields” in information securing. We also use our security establish-enforce-enculturate (3E) evolutionary framework to inform a proposed variance model of security bureaucracy. Our efforts offer significant …
The Sources And Consequences Of Disputes Over Contractual Meaning, Randy D. Gordon
The Sources And Consequences Of Disputes Over Contractual Meaning, Randy D. Gordon
Faculty Scholarship
With some frequency, parties agree to the particular words used in a contract they sign, only to later disagree as to the meaning of those words and their legal effect. That is, they each assent to something, but that “something” is something different for each of them. In this Article, I first categorize and trace the sources of recurring points of disagreement as a matter of language and linguistics. Then, I look at the consequences of a dispute that leads a fact finder to conclude that the parties genuinely did not agree to the same thing, which is to say …
Exploring The Key Enabling Role Of Digital Technology For Enhancing Supply Chain Performance Through Supply Chain Collaboration, Inventory Management And Supply Chain Resilience, Michelle J. Sadha, Zeplin J. H. Tarigan, Hotlan Siagian, Ferry Jie
Exploring The Key Enabling Role Of Digital Technology For Enhancing Supply Chain Performance Through Supply Chain Collaboration, Inventory Management And Supply Chain Resilience, Michelle J. Sadha, Zeplin J. H. Tarigan, Hotlan Siagian, Ferry Jie
Research outputs 2022 to 2026
The company always tries to improve competitiveness by improving company performance. Using upgraded digital technology makes it easier for internal and external companies to determine business strategies quickly and precisely. This study surveyed expedition companies in East Java, as many as 104 companies with the criteria of having a transportation fleet. Data collection using questionnaires and dissemination in collaboration with the Association of Express Delivery Service Companies, Post and Logistics Indonesia (ASPERINDO). Research respondents consist of employees or unit leaders who are competent in the substance of the survey. Data analysis uses the partial least square (PLS) method. The results …
Predicting Language Proficiency Using A Multiple Regression Model, Madisen Barrieau
Predicting Language Proficiency Using A Multiple Regression Model, Madisen Barrieau
Senior Honors Theses
Businesses that design language learning products have a common goal to impart language proficiency to users. Many variables play a role in reaching language proficiency, including time spent in study, method of learning, use of technology, motivation, and more. This study involved creating several multiple regression models in R on a dataset featuring many of these variables. This research sought to identify the relative weight and measurability of these variables unto the goal of predicting language proficiency. Several regression models were created, and the best model showed that language similarity and length of residence in target culture, among other factors, …
Utilizing Extreme Value Theory To Uncover Yield Distributions From Farm And County Level Historical Corn Yields, Gerald H. Van Tassell
Utilizing Extreme Value Theory To Uncover Yield Distributions From Farm And County Level Historical Corn Yields, Gerald H. Van Tassell
Department of Agricultural Economics: Dissertations, Theses, and Student Research
Yield risk represents a major portion of the financial risk facing corn producers and is found in the left tail of the yield distribution. Traditional methods for generating yield distributions fall into two categories: parametric and non-parametric. The shape and behavior of the tail of parametric yield distributions are determined by distributional assumptions. Non-parametric distributions fail to account for the possibility of as yet unseen extreme events, often referred to as “Black Swans”. Extreme Value Theory (EVT) rectifies these issues by providing an empirical, parametric estimate of the risk of extreme events, regardless of the underlying distribution of corn yields. …
Strategic Implications Of Online Retail Platforms’ Membership-Based Free Shipping Programs, Geng Sun, Huseyin Cavusoglu, Srinivasan Raghunathan
Strategic Implications Of Online Retail Platforms’ Membership-Based Free Shipping Programs, Geng Sun, Huseyin Cavusoglu, Srinivasan Raghunathan
Information Systems Faculty Publications
Product shipping is an indispensable but costly operation in online retailing. Although several initiatives are underway to reduce the shipping cost, an important innovation is the membership-based free shipping (MFS) program, in which a retail platform that allows third-party sellers to sell their products for a commission bears the shipping costs for purchases made by members who have paid an up-front fee. We identify several strategic impacts of MFS programs that are the key drivers to their success from the platform’s or other stakeholders’ perspectives. For example, we find that the membership fee collected by the platform does not cover …
Prosocial Ceos, Corporate Policies, And Firm Value, Mei Feng, Weili Ge, Zhejia Ling, Wei Ting Loh
Prosocial Ceos, Corporate Policies, And Firm Value, Mei Feng, Weili Ge, Zhejia Ling, Wei Ting Loh
Research Collection School Of Accountancy
This paper examines how chief executive officers' (CEOs') prosocial tendency influences corporate policies and firm value. We use individuals' involvement with charitable organizations as a proxy for prosocial tendency. We find that, compared to firms with non-prosocial CEOs, firms with prosocial CEOs have lower executive subordinate turnover, implement more employee-friendly policies, experience higher customer satisfaction, and engage in more socially responsible activities. We also find that firms with prosocial CEOs have higher value and lower risk, partly due to the corporate policies adopted by prosocial CEOs. These results are corroborated when we compare changes in corporate policies and firm value …
Preparing Accountants Of The Future: Examining An Accounting Data And Analytics Undergraduate Program In Singapore, Poh Sun Seow, Gary Pan, Clarence Goh, Duan Ning, Magdeleine Lew
Preparing Accountants Of The Future: Examining An Accounting Data And Analytics Undergraduate Program In Singapore, Poh Sun Seow, Gary Pan, Clarence Goh, Duan Ning, Magdeleine Lew
Research Collection School Of Accountancy
Due to technological innovations, there is a need for universities to produce accounting graduates who are proficient in data and analytics, in addition to core accounting skills. A university in Singapore launched the accounting data and analytics (AD&A) second major program to provide students with skillsets in data and analytics. The aim of this study is to examine the efficacy of the AD&A program. 100 participants were surveyed, involving 70 graduates of the program and 30 employers. The results show that both graduates andemployers were satisfied with the program. The results also show that the program adequately equips graduates with …
Does Generative Ai Facilitate Investor Trading? Evidence From Chatgpt Outages, Qiang Cheng, Pengkai Lin, Yue Zhao
Does Generative Ai Facilitate Investor Trading? Evidence From Chatgpt Outages, Qiang Cheng, Pengkai Lin, Yue Zhao
Research Collection School Of Accountancy
In this paper, we use ChatGPT outages to investigate whether investors rely on generative artificial intelligence (GAI) to perform trading-related tasks and the associated impact on stock price informativeness. We first document a significant decline in stock trading volume during ChatGPT outages and find that the effect is stronger for firms with corporate news released immediately before or during the outages. We further document similar declines in the short-run price impact, return variance, and bid-ask spreads, consistent with a reduction in informed trading during the outage periods. Lastly, we use trading volume changes during outages to construct a firm-level measure …
The Role Of Top Management Commitment To Improve Operational Performance Through It Adoption, Supply Chain Integration, And Green Supply Chain Management, Zenia Estella Soesetyo, Zeplin Jiwa Husada Tarigan, Hotlan Siagian, Sautma Ronni Basana, Ferry Jie
The Role Of Top Management Commitment To Improve Operational Performance Through It Adoption, Supply Chain Integration, And Green Supply Chain Management, Zenia Estella Soesetyo, Zeplin Jiwa Husada Tarigan, Hotlan Siagian, Sautma Ronni Basana, Ferry Jie
Research outputs 2022 to 2026
Manufacturing companies constantly strive to produce products that promote better competitiveness. In addition, the current business environment requires manufacturing companies to adopt environmentally friendly concepts, which have become a global customer concern. Therefore, companies must inevitably meet environmental protection requirements through ecologically friendly processes and products. Meanwhile, environmentally friendly adoption requires a capital-intensive investment, which doubts the management regarding the investment return. Hence, top management commitment is highly needed to maintain eco-friendly products and contribute to the company's performance. This study examines the role of top management commitment to operational performance through adopting information technology, supply chain integration, and green …
Dappscan: Building Large-Scale Datasets For Smart Contract Weaknesses In Dapp Projects, Zibin Zheng, Jianzhong Su, Jiachi Chen, David Lo, Zhijie Zhong, Mingxi Ye
Dappscan: Building Large-Scale Datasets For Smart Contract Weaknesses In Dapp Projects, Zibin Zheng, Jianzhong Su, Jiachi Chen, David Lo, Zhijie Zhong, Mingxi Ye
Research Collection School Of Computing and Information Systems
The Smart Contract Weakness Classification Registry (SWC Registry) is a widely recognized list of smart contract weaknesses specific to the Ethereum platform. Despite the SWC Registry not being updated with new entries since 2020, the sustained development of smart contract analysis tools for detecting SWC-listed weaknesses highlights their ongoing significance in the field. However, evaluating these tools has proven challenging due to the absence of a large, unbiased, real-world dataset. To address this problem, we aim to build a large-scale SWC weakness dataset from real-world DApp projects. We recruited 22 participants and spent 44 person-months analyzing 1,199 open-source audit reports …
Factors Affecting Online Consumers' Cultural Presence And Cultural Immersion Experiences In Live Streaming Shopping, Lifu Li, Kyeong Kang, Yafei Feng, Anqi Zhao
Factors Affecting Online Consumers' Cultural Presence And Cultural Immersion Experiences In Live Streaming Shopping, Lifu Li, Kyeong Kang, Yafei Feng, Anqi Zhao
Research Collection School Of Computing and Information Systems
This paper conducts research on the interaction between ethnic minority group (EMG) live streamers and online consumers, aiming to present how EMG live streamers’ appearance and interaction factors affect online consumers’ cultural experience during live streaming shopping. Based on the social presence theory and the immersion theory, this paper explores how EMG live streamers impact online consumers’ cultural experience, and it designs personal EMG knowledge as a moderating variable under specific social and cultural backgrounds. Through analysing 325 online questionnaires based on the partial least squares path modelling and variance-based structural equation modelling (PLS-SEM), the study results support that both …
The Next 'Deep' Thing In X To Z Marketing: An Artificial Intelligence Driven Approach, Vincent Charles, Nripendra Rana, Ilias O. Pappas, Morten Kamphaug, Keng Siau, Kenth Engo-Monsen
The Next 'Deep' Thing In X To Z Marketing: An Artificial Intelligence Driven Approach, Vincent Charles, Nripendra Rana, Ilias O. Pappas, Morten Kamphaug, Keng Siau, Kenth Engo-Monsen
Research Collection School Of Computing and Information Systems
The existing body of literature indicates a growing interest in research pertaining to the influence of artificial intelligence (AI) on marketing strategies, processes, and practices. However, further studies are required to fully unravel its complete potential and the implications it holds for practical application. The aim of this special issue on “The Next ‘Deep’ Thing in X to Z Marketing: An Artificial Intelligence-Driven Approach” is to explore the next frontiers and delve into the various facets of AI-driven marketing, shedding light on cutting-edge research and practical insights that can shape the future of the field. It also focuses on novel …
Ecological Momentary Assessment Of Digital Food And Beverage Marketing Exposure And Impact In Young Adults: A Feasibility Study, Clare Whitton, Yvonne H. M. Wong, Jerrald Lau, Xin H. Chua, Andre M. Müller, Chuen S. Tan, Rob M. Van Dam, Falk Müller-Riemenschneider, Salome A. Rebello
Ecological Momentary Assessment Of Digital Food And Beverage Marketing Exposure And Impact In Young Adults: A Feasibility Study, Clare Whitton, Yvonne H. M. Wong, Jerrald Lau, Xin H. Chua, Andre M. Müller, Chuen S. Tan, Rob M. Van Dam, Falk Müller-Riemenschneider, Salome A. Rebello
Research outputs 2022 to 2026
Unhealthy food marketing is contributing to the obesity epidemic, but real-time insights into the mechanisms of this relationship are under-studied. Digital marketing is growing and following food and beverage (F&B) brands on social media is common, but measurement of exposure and impact of such marketing presents novel challenges. Thus, this study aimed to evaluate the feasibility of collecting data on exposure and impact of digital F&B marketing (DFM) using a smartphone-based ecological momentary assessment (EMA) methodology. We hypothesized that DFM-induced food cravings would vary based on whether (or not) participants engaged with F&B brands online. Participants were Singapore residents (n …
Social Capital And Cost Of Debt: Evidence From Chinese Ceo Network Centrality, Yiping Chen, Yuan G. Shan, Jimin Wang, Xinxin Yang, Junru Zhang
Social Capital And Cost Of Debt: Evidence From Chinese Ceo Network Centrality, Yiping Chen, Yuan G. Shan, Jimin Wang, Xinxin Yang, Junru Zhang
Research outputs 2022 to 2026
Using a unique dataset comprising 6313 firm-year observations for Chinese listed firms between 2008 and 2017, we investigate the impact of CEO social capital on cost of debt. Our results show that CEO social capital is negatively related to cost of debt, and the impact of CEO social capital in environments with a low degree of marketization or social trust is more pronounced than in environments with a high degree of marketization or social trust. Moreover, our results reveal that two potential mechanisms, discretionary accruals and information disclosure quality, mediate the impact of CEO social capital on cost of debt.
Horizontal Concentration And Vertical Concentration In Capitalist Agriculture: Re-Interpreting Marx And Chayanov, Qian Forrest Zhang
Horizontal Concentration And Vertical Concentration In Capitalist Agriculture: Re-Interpreting Marx And Chayanov, Qian Forrest Zhang
Research Collection School of Social Sciences
How capitalism transforms peasant farming is a central question in agrarian studies. The two most important theoretical perspectives on this question—Marxist and Chayanovian theories—both have limitations. The former overlooked how commercial capital can transform smallholders’ production through vertical integration and extract surplus from smallholders through commodity relations; the latter neglected how labor commodification transforms smallholders’ family economic behaviors. These two theories, however, complement each other on these two fronts. Through critically re-interpreting Marxist and Chayanovian theories, this paper offers a synthesis that integrates the two perspectives into a coherent theoretical framework and proposes that capitalist agriculture expands through both “horizontal …
Agronomic And Economic Productivity Of Summer Annual Forage Systems Under Different Poultry Litter Application Methods, Ivanelle Meyer, Michael P. Popp, Christine C. Nieman, Amanda J. Ashworth, Phillip R. Owens
Agronomic And Economic Productivity Of Summer Annual Forage Systems Under Different Poultry Litter Application Methods, Ivanelle Meyer, Michael P. Popp, Christine C. Nieman, Amanda J. Ashworth, Phillip R. Owens
Agricultural Economics and Agribusiness Faculty Publications and Presentations
Poultry litter (litter) is a nutrient dense fertilizer that increases nutritive value and yield in pastures in the mid-southern US. Nutrient losses due to runoff and nitrogen volatilization are common when broadcasting litter. As such, incorporating litter below the soil surface (subsurface) was evaluated in comparison to broadcasting in 2021 and 2022 by quantifying yield and nutritive value of annual forages. The study was a randomized complete block design with three forage treatments—sorghum-sudangrass only (Sorghum bicolor L.), cowpea only (Vigna unguiculata L.), and their mixture, and three litter application methods (broadcast, subsurface, and a no litter control). Litter …
Ai Competency Acquisition Online? Engaging Undergraduate Students In An Ai 101 Course Through A Chatbot Workshop, Thomas Menkhoff, Lydia Teo
Ai Competency Acquisition Online? Engaging Undergraduate Students In An Ai 101 Course Through A Chatbot Workshop, Thomas Menkhoff, Lydia Teo
Research Collection Lee Kong Chian School Of Business
In recent years, digital transformation has dominated industries at an unprecedented rate. Alongside the proliferation of Artificial ntelligence (AI) technologies in the workplace, institutions of higher learning are experiencing an unprecedented push to integrate AI into the education ecosystem (Popenici & Kerr, 2017; Renz & Hilbig, 2020). AI in education (AIED) has the propensity to enrich teaching and learning in higher education by personalising students’ learning courses, automating assessment tasks, or providing24/7 access to learning resources (Karandish, 2021). According to estimates by the AI Market in the US Education Report, the AIEDmarket will grow at a CAGR of 47.77% during …
When Do Corporate Good Deeds Become A Burden? The Role Of Corporate Social Responsibility Following Negative Events, Changhyun Kim, Yoonseok Zang, Heli Wang, Kate Niu
When Do Corporate Good Deeds Become A Burden? The Role Of Corporate Social Responsibility Following Negative Events, Changhyun Kim, Yoonseok Zang, Heli Wang, Kate Niu
Research Collection School Of Accountancy
This study investigates the differential roles of corporate social responsibility (CSR) in the context of negative events. By categorizing CSR and negative events by their respective stakeholder groups, primary and secondary stakeholders, we theorize and test differential impacts of CSR and their interaction effects with different types of negative events. We propose that, while CSR toward secondary stakeholders offers the monotonous risk-tempering effect, CSR toward primary stakeholders has heterogeneous effects when facing negative events. Specifically, the effect of CSR toward primary stakeholders varies with the type of negative events. When negative events are associated with secondary stakeholders in the domain …
Implicit Commitments To Workplace Environment And Corporate Information Production: Evidence From Indoor Environment Quality, Summer Rui Huang, Leonard Leye Li, Louise Yi Lu, Rencheng Wang
Implicit Commitments To Workplace Environment And Corporate Information Production: Evidence From Indoor Environment Quality, Summer Rui Huang, Leonard Leye Li, Louise Yi Lu, Rencheng Wang
Research Collection School Of Accountancy
This study investigates the effect of a firm’s indoor environment quality (IEQ) on its information production. Leveraging a third-party sustainability building rating system that provides IEQ scores for office buildings, we first show that employees in a firm’s headquarters with better IEQ scores are more likely to leave positive building-related feedback on Glassdoor, indicating employees’ recognition and appreciation of a workplace with superior IEQ. Next, we find robust evidence that firms headquartered in buildings with better IEQ issue more frequent and more accurate management forecasts. Furthermore, we show that a firm’s commitment to better IEQ (1) enhances occupational wellbeing of …
The Effect Of Pcaob Inspections On Corporate Innovation: Evidence From Deficiencies About The Valuation Of Intangibles, Jungbae Kim
Research Collection School Of Accountancy
I examine the economic consequences on corporate innovation when PCAOB inspections cite auditors for insufficient procedures in auditing the valuation of intangibles. I find that the clients of deficient auditors recognize larger and timelier impairments of intangibles, suggesting that affected auditors increase scrutiny about the valuation of intangibles in subsequent audits. This effect obtains only for valuation-related deficiencies and is salient for the clients of auditors who receive such deficiencies repeatedly. I also document real effects that the clients of deficient auditors exhibit less use of external mergers and acquisitions—which yield recognizable intangibles whose valuation is subject to increased auditor …
Leader-Expressed Humility: Development And Validation Of Scales Based On A Comprehensive Conceptualization, Kraivin Chintakananda, James M. Diefendorff, Burak Oc, Michael A. Daniels, Gary J. Greguras, Michael R. Bashshur
Leader-Expressed Humility: Development And Validation Of Scales Based On A Comprehensive Conceptualization, Kraivin Chintakananda, James M. Diefendorff, Burak Oc, Michael A. Daniels, Gary J. Greguras, Michael R. Bashshur
Research Collection Lee Kong Chian School Of Business
We introduce new leader humility scales capturing a theoretically rich conceptualization of leader-expressed humility aligned with traditional and ethically-grounded philosophies. These scales draw from recent inductive research (Oc et al., 2015) identifying nine dimensions of leader-expressed humility: (1) having an accurate view of self, (2) recognizing follower strengths and achievements, (3) modeling teachability and being correctable, (4) leading by example, (5) showing modesty, (6) working together for the collective good, (7) empathy and approachability, (8) showing mutual respect and fairness, and (9) mentoring and coaching. The first three dimensions overlap with the most prominent conceptualization of leader-expressed humility in the …
Job Insecurity And Well-Being: Integrating Life History And Transactional Stress Theories, Nina Sirola
Job Insecurity And Well-Being: Integrating Life History And Transactional Stress Theories, Nina Sirola
Research Collection Lee Kong Chian School Of Business
The current research proposes and tests a novel model explaining how job insecurity shapes well-being and has consequences for stratification and inequality. I draw on evolutionary life history theory, which proposes that growing up in a poorer versus wealthier environment impacts the sense of control people feel when exposed to threat in adulthood. I integrate this perspective with transactional stress theory to propose that job insecurity has a disproportionately negative effect on employees from poorer backgrounds, leading to lower engagement and higher emotional exhaustion among such employees, while those from wealthier backgrounds are buffered against these effects. These responses to …
Nationalist Sentiments And The Multinational Enterprise: Insights From Organizational Sociology, Jesper Edman, Ilya R. P. Cuypers, Gokhan Ertug, Ruth V. Aguilera
Nationalist Sentiments And The Multinational Enterprise: Insights From Organizational Sociology, Jesper Edman, Ilya R. P. Cuypers, Gokhan Ertug, Ruth V. Aguilera
Research Collection Lee Kong Chian School Of Business
International business scholars have recognized the impact of political and economic nationalism on the multinational enterprise (MNE). We complement these approaches by highlighting the sociological manifestations of nationalism and their implications for the MNE. We argue that nationalist sentiments, i.e. widely-shared assumptions of superiority over other nations and cultures, constitute an under-researched but critical element in international business (IB). Drawing insights from organizational sociology, we elucidate how nationalist sentiments manifest in the MNE’s external and internal environment. Specifically, we suggest that nationalist sentiments accentuate national institutional logics, generate status-based categorizations of foreign and domestic firms, and heighten emphasis on national …
Lessons From The Demise Of The Brent Crude Oil Futures Contract On The Singapore Exchange, Kuan Yong David Ding, Wui Boon Lim
Lessons From The Demise Of The Brent Crude Oil Futures Contract On The Singapore Exchange, Kuan Yong David Ding, Wui Boon Lim
Research Collection Lee Kong Chian School Of Business
This paper highlights the lessons drawn from the demise of the Brent Crude Oil futures contract that was traded on the Singapore Stock Exchange (SGX). We analyze the market microstructure of the contract prior to its failure—specifically, the number of trades, trading volume, open interest, bid–ask spread, and volatility. We find a steady decline in the mean volume, open interest, and number of trades as the contracts near their demise. The bid–ask spread of the contract also widens. Investigations of the mutual offset feature of the Brent Crude Oil futures contract between SGX and the International Commodity Exchange (ICE) provides …
What Drives Employers’ Favorability Ratings On Employer Review Platforms? The Role Of Symbolic, Personal, And Emotional Content, Christoph E. Höllig, Andranik Tumasjan, Filip Lievens
What Drives Employers’ Favorability Ratings On Employer Review Platforms? The Role Of Symbolic, Personal, And Emotional Content, Christoph E. Höllig, Andranik Tumasjan, Filip Lievens
Research Collection Lee Kong Chian School Of Business
Employer review platforms have changed the recruitment landscape by allowing current and former employees to post messages about an employer outside of direct company control. Therefore, they have emerged as an important form of third-party employer branding. However, we know little about how such open-ended comments relate to the key variable in employer reviews: employers’ favorability rating. Therefore, we start by situating this variable among other constructs in the employer branding space. Next, we build theory on how content in the open-ended comments of an employer review relates to the positivity or negativity of the reviews’ favorability rating. We test …
Politically Connected Emncs In A (De)Globalising World: A Review And Future Research Directions, Dongdong Huang, Lai Si Tsui-Auch, Marleen Dieleman, David Gomulya
Politically Connected Emncs In A (De)Globalising World: A Review And Future Research Directions, Dongdong Huang, Lai Si Tsui-Auch, Marleen Dieleman, David Gomulya
Research Collection Lee Kong Chian School Of Business
Emerging market multinational corporations (EMNCs) have emerged as significant global players, driven by their home country political connections that present both opportunities and challenges. Despite the insights gained from current studies, we still lack a clear conceptualisation of diverse political connections and the distinctiveness of politically connected EMNCs. Our study conducts a comprehensive review to bridge those gaps. We identify and compare two types of political connections, delve into major theories and highlight their main focus, key arguments, mechanisms and outcome predictions. Consequently, we propose a context-mechanism-outcome framework across three contextual levels, emphasising theoretical convergence and divergence between politically connected …
Intangibles And Management Earnings Forecasts, Ashraf Khallaf, Yezen Kannan
Intangibles And Management Earnings Forecasts, Ashraf Khallaf, Yezen Kannan
All Works
We investigate how the accounting treatment of intangible assets on managers’ likelihood of issuing voluntary earnings guidance (MEF). We find that unrecognized intangibles (immediately expensed) are negatively associated with MEF issuance, while recognized intangibles (capitalized) show a positive association. These findings hold across various factors such as analysts’ coverage, industry type and for a subsample that excludes software firms permitted to capitalize software development costs under SFAS No. 86. In additional, we investigate the cross-sectional determinants of MEF issuance based on the characteristics of firm intangibility. We find a significant increase in the likelihood of MEF issuance for higher unrecognized …