Business Commons^™

Hidden Wealth And Automatic Information Sharing, Andrew Belnap, Jacob Thornock, Braden Williams

Faculty Publications

In recent years, governments across the globe have implemented automatic information-sharing measures as a revolutionary tool to combat offshore tax evasion. Using hand-collected and private Internal Revenue Service data on participation in the Foreign Account Tax Compliance Act, we provide some of the first evidence of the costs and quality of information shared via automatic information sharing. We estimate that the aggregate costs borne by foreign financial institutions (FFIs) were $31–$52 billion. Furthermore, although 97 percent of FFIs have committed to sharing information with US tax authorities, there is significant variation in quality. Quality is lower for accounts held by …

Sharenting In Tourism, Hospitality, And Leisure: When Pride In Your Children Might Put Them At Risk, Jun Wen

Research outputs 2022 to 2026

No abstract provided.

Chinese Fintech Goes Global: Political Challenges And Business Strategies, Yujia He

Patterson School of Diplomacy and International Commerce Faculty Publications

Fintech (the application of digital technology to financial services) has witnessed unprecedented growth, bringing significant implications for the financial system and sustainable development.1 The Financial Stability Board, an international body that monitors and makes recommendations about the global financial system, defines fintech as “technologically enabled financial innovation that could result in new business models, applications, processes, or products with an associated material effect on financial markets and institutions and the provision of financial services.”2 The use of technology in finance is certainly not new—consider the growth of electronic banking and high-frequency trading in the early 2000s. In the past two …

Ireland, Intellectual Property And The Political Economy Of Information Monopolies, Kenneth W. Murphy

Articles

Ireland’s policies towards US-owned global digital intermediaries (Big Tech) have emerged as an international political issue and received global media attention. So far, political and media focus has been on the impact of Ireland’s tax policies on the revenue-raising ability of other European states and perceptions of light touch regulation of those corporations based in the Republic. The current paper will focus on how Ireland’s switch to a focus on capital allowances for the sizeable American tech corporations has enabled the latter to sustain their dominance in the digital transition through incentivizing and subsidizing their switch to assetization as a …

Water Misuse In Tourism And Link To Poverty Cycles, Chloe Landry

Student Research Design & Innovation Symposium

Tourism is a key distributor of wealth in many developing countries and yet they still struggle with basic needs like food, adequate shelter, and water. Water poverty is extremely prevalent in already poor locations, and when this situation merges with over-tourism it only gets worse. Tourists consume almost 3-4 times the amount of water than locals. This can be from showers, kitchen appliances, recreational uses, and the drinking supply. Since tourists bring in economic empowerment for these destinations, they are inclined to use however much water they please while the locals suffer. This creates a cycle of poverty that begins …

Crikey: A Man Misremembered, Emma Smith

Student Research Design & Innovation Symposium

Hegemony in media is the process in which the dominant ideologies of a society are upheld through signs, signifiers, and other imagery. Using “The Crocodile Hunter,” Steve Irwin as an example of a larrikin, media artifacts and biographical remnants of Irwin’s life were assessed to determine if Steve met the criteria to be considered a larrikin. Critical opinions of Steve Irwin, as well as profiles of other famous Australian larrikins, were also used to compare and contrast the ideals of the larrikin. The purpose of this project was to analyze the concept of hegemony and how it relates to larrikinism, …

Introducing Accessibility To Sustainable Tourism, Emma Akian

Student Research Design & Innovation Symposium

Tourism is a universal activity, but not every individual has equal access to travel. This proposal analyzed the strengths and weaknesses of the accessible tourism industry to identify ways of making travel both more accessible and sustainable. It focused on the benefits of incorporating accessibility into the three pillars of sustainable tourism: environment, community, and economy. With an estimated 1.3 billion people living with a significant disability globally, tourism providers are neglecting a significant demographic of travelers with immense influence over tourism revenue. Barriers to accessible tourism include a lack of comprehensive information, poor digital accessibility, and both physical and …

Student Mental Health Crisis: A Study In Stress, Cara Steere

Student Research Design & Innovation Symposium

This research project explores the question “Why are mental health issues increasing in high school and college students and why are the issues they are dealing with so different from one another?” A literature review was conducted to understand the difference between high school and college stress. 61% of students have said that performing well and getting good grades deemed satisfactory has "put them over the edge". To further understand the plague of mental health issues, 1:1 interviews peer interviews were conducted to compare the stress of high school and college. These interviews showed that high school and college stress …

Textile Designs & Collection, Paige Brown

Student Research Design & Innovation Symposium

An apparel and home furnishing collection made from original textile designs and a color palette rooted in nostalgia. Made to round out my time in RTL3075 Textile Design, these patterns, and the subsequent collection, were made using Procreate and the sample fabric through the fabric company Spoonflower. The materials were selected using our Spoonflower Fabric Kits. The final presentation goes over the details of this collection, the inspiration, target audience, and specifics about the patterns and materials. When making this collection, I had the college student, and the comfort they would want in their off time, in mind. I wanted …

Longitudinal Healthcare Analytics For Early Detection And Progression Of Neurological Diseases: A Clinical Decision Support System, Gabriel Owusu, Xuan Wang, Jun Sun

Information Systems Faculty Publications

Neurological diseases, including Alzheimer's disease (AD), are rising global health challenges. This study presents a two-stage decision support system (DSS) that uses machine learning and neuroimaging for early AD detection and monitoring. The first stage uses deep learning for predicting AD likelihood. The second leverages a 3D convolutional neural network to identify crucial brain regions in AD progression. Notably, the DSS offers a solution to machine learning's "black box" problem using an occlusion map explainability method, enhancing decision transparency. Its design is adaptable to other diseases using imaging data, underscoring its broad healthcare potential. By providing an innovative and interpretable …

Ceo Marital Status And Corporate Cash Holdings, Ahmed M. Elnahas, Md Noman Hossain, Siamak Javadi

Finance Faculty Publications

We examine the effect of CEO marital status on corporate cash holdings. Consistent with the classical agency framework, we find that firms with single CEOs hold more cash compared to otherwise similar firms with married CEOs and that the excess cash held by single CEOs is significantly discounted by shareholders. Our findings survive a battery of tests to ease endogeneity and selection bias, confirming that results are not simply reflecting innate heterogeneity in preferences. Overall, our findings indicate that a variable outside the common firm- and macro-level determinants, CEO marital status, can significantly influence corporate policies.

Credit Risk Correlation And The Cost Of Bank Loans, Siamak Javadi, Theophilus T. Osah

Finance Faculty Publications

Using several approaches to compute firms’ credit risk correlation, we provide robust empirical evidence that lenders charge higher loan spreads to borrowers with higher credit risk correlation. Consistent with the theoretical literature, we find that the credit risk correlation effect is concentrated in investment-grade firms, driven by tightening lending conditions, and more pronounced for firms with higher rollover risk. We also show that banks whose borrowers have higher average credit risk correlation, have greater default risk themselves. Overall, our results indicate that banks view credit risk correlation as an important risk factor.

Regulatory Innovation And (De)Legitimisation: Accountability Challenges In The Healthcare Field, Kazeem Akinyele, Lisa Baudot, Jared Koreff, Steve Sutton

School of Business Faculty Research

Accounting research examines accountability in the healthcare field but little attention is paid to how contemporary regulatory innovations (e.g. AI-driven data algorithms) impact accountability objectives. We address this concern through a study of how regulatory innovations may appropriate accountability by (de)legitimising healthcare actions. This is examined in the case of a regulatory innovation enacted in the US healthcare sector. Specifically, we employ a field study of a healthcare provider subject to oversight to highlight how actors (de)legitimise the provision of healthcare services. Our findings show that regulatory innovation generates debates around illegitimate services as determined by healthcare oversight contractors. These …

Contextualizing The “Spanish Dream”: Using Critical Hrm To Understand Immigrant Homeownership In Spain, 2000–2009, Mario V. Gonzalez Fuentes, Jonathan Ross Gilbert, Robert F. Scherer, Carlos Iglesias-Fernandez

School of Business Faculty Research

Purpose A pronounced rise in postpandemic immigration is creating consumption opportunities and challenges for countries worldwide. Past research has shown that immigrant homeownership indicates advanced consumer acculturation. However, critical factors which differentiate immigrant decisions to purchase a home remain underexplored. This study aims to examine the importance of different identity resources in determining homeownership gaps between immigrant groups in Spain during a dynamic decade.

Design/methodology/approach A mixed methods research design with triangulation was used. First, the critical “historical research method” is used to empirically assess 15,465 household-level microdata files from the National Immigrant Survey of Spain. Second, the analysis is …

Muslim Collegiate Student-Athletes' Experience With Fasting During Ramadan While Participating In Sport, Mishaal Amjad, Julie M. Cavallario, Nicolette A. Harris, Cailee E. Welch Bacon

Rehabilitation Sciences Faculty Publications

Context: As colleges and universities continue to focus on creating diverse, equitable, and inclusive environments, it is important to gain more knowledge on the experiences that Muslim student-athletes have while fasting during the month of Ramadan. While previous researchers have investigated the physical effects of fasting on the body, little is known about the challenges or support Muslim student athletes experience while fasting and participating in sport during Ramadan.

Objective: To explore the experiences of Muslim collegiate student-athletes regarding fasting during Ramadan while participating in sports.

Design: Consensual qualitative research.

Setting: Individual video interviews.

Participants: 12 Muslim collegiate student-athletes (4 …

Enhanced Prediction Of Stock Markets Using A Novel Deep Learning Model Plstm-Tal In Urbanized Smart Cities, Saima Latif, Nadeem Javaid, Faheem Aslam, Abdulaziz Aldegheishem, Nabil Alrajeh, Safdar Hussain Bouk

School of Cybersecurity Faculty Publications

Accurate predictions of stock markets are important for investors and other stakeholders of the equity markets to formulate profitable investment strategies. The improved accuracy of a prediction model even with a slight margin can translate into considerable monetary returns. However, the stock markets' prediction is regarded as an intricate research problem for the noise, complexity and volatility of the stocks' data. In recent years, the deep learning models have been successful in providing robust forecasts for sequential data. We propose a novel deep learning-based hybrid classification model by combining peephole LSTM with temporal attention layer (TAL) to accurately predict the …

Project Control System (Pcs) Implementation In Engineering And Construction Projects: An Empirical Study In Saudi's Petroleum And Chemical Industry, Sahar Jawad, Ann Ledwith, Rashid Khan

School of Cybersecurity Faculty Publications

Purpose

There is growing recognition that effective project control systems (PCS) are critical to the success of projects. The relationship between the individual elements of PCS and successfully achieving project objectives has yet to be explored. This research investigates the enablers and barriers that influence the elements of PCS success and drive project objectives.

Design/methodology/approach

This study adopts a mixed approach of descriptive analysis and regression models to explore the impact of six PCS elements on project outcomes. Petroleum and chemical projects in Saudi Arabia were selected as a case study to validate the research model.

Findings

Data from a …

Coping With Social Media Envy In Luxury Consumption: The Role Of Social Networking Site Actions, Murong Miao, Chuanyi Tang, Lin Guo, Kiran Karande

Marketing Faculty Publications

Because social networking sites (SNS) facilitate social comparison, consumer envy becomes inevitable among social media users. Drawing on social comparison and coping theories, this study examines how different types of envy lead to consumers? distinct behaviors on SNS, some of which are self-directed and focus on self-enhancement, and others are either positive or negative interactions with the envied person. Employing both the contexts of luxury product and service sharing experiences on Instagram, our four studies consistently found that while consumers who experience benign envy are more likely to interact with the envied positively, such as liking the envied? posts, those …

Dinner At Your Doorstep: Service Innovation Via The Gig Economy On Food Delivery Platforms, Geng Sun, Yeongin Kim, Yinliang (Ricky) Tan, Geoffrey G. Parker

Information Systems Faculty Publications

Boosted by greater demand for convenience and then turbocharged by the coronavirus disease 2019 pandemic, online food delivery (OFD) has witnessed rapid growth over the past several years. Despite such growth, however, it is still unclear how incentives and payoffs of various parties are affected by the three-sidedness of the OFD market, which involves consumers, restaurants, and gig drivers—beyond the traditional two-sided setting. In this paper, we study the OFD platforms’ optimal choices in a competitive setting where the platforms compete on both prices and service quality. Our analysis shows that conventional insights from two-sided platforms do not completely carry …

Enhancing Inclusive Entrepreneurial Activity Through Community Engagement Led By Higher Education Institutions, Emma O'Brien, Thomas M. Cooney

Articles

While supporting entrepreneurship through government intervention has become a global phenomenon, the OECD (2021) has identified that several communities (including women, youth, seniors, unemployed and immigrants) remain under-represented in terms of entrepreneurial activity. Inclusive entrepreneurship policies seek to enhance economic and social inclusion and emphasise the significant contribution that people from within these communities could make to local and regional development if appropriate support was offered. The purpose of this study is to examine how higher education institutions (HEIs) can co-create inclusive entrepreneurial training initiatives with local communities that support economic and social inclusion.

Project Wars: A Serious Game To Teach Decision Making In Project Execution, Cecil Eng Huang Chua, Veda C. Storey, Linda Wallace

Business and Information Technology Faculty Research & Creative Works

Project execution (i.e., the production, delivery, and deployment of an information system project's outputs) is a difficult concept to teach effectively because of the many real-time decision-making variables facing a project manager. This paper introduces Project Wars, a web-based serious game designed to teach the project execution concepts of deferral of gratification, organizational mindfulness, and discipline in the face of adversity. Project Wars serves as both a platform to instill these concepts and as a basis for discussions on other critical concepts. The latter includes project team management and control, project leadership, the relationship between productivity, slack, and overtime, and …

Token-Based Reviewer Economies: Proposed Institutions For Managing The Reviewer Shortage Problem, Cecil Eng Huang Chua

Business and Information Technology Faculty Research & Creative Works

This opinion paper presents two proposed token-based systems to fix the information system academy's review system. At present, the review system consumes more human resources than the information systems academy has by an order of magnitude. The cost of this overflow is borne entirely by information systems researchers. I argue this is because the review system is based on a gift economy that cannot handle the currently sized market. Both proposals involve the creation of tokens and a central governing body. The first proposal involves a market built around a review bank (central governing body) that issues review tokens that …

Information Extraction From The Reviews Of Ai Applications Using Sas Text Mining Process, Imranul Kabir Chowdhury, Wen Bin Yu

Business and Information Technology Faculty Research & Creative Works

The recent surge in AI advancements, particularly generative AI, has grabbed the attention of major tech companies who are all striving to integrate it seamlessly into their products. This highlights the need to evaluate the various AI products on the market and identify the features that resonate most with users. SAS Enterprise Miner, a powerful text analysis tool, can be used to uncover hidden insights from user reviews. In this study, we will leverage various SAS functions to analyze reviews of different AI applications. By analyzing these reviews, we aim to pinpoint the unique strengths of these AI applications and …

Mgmt 4411: Managing A Diverse Workforce (Syllabus), Kurt Kraiger

Management Syllabi Archive

Course Description: Overview of the multiple dimensions of human diversity and the impact diversity and inclusion have in the modern workplace. Students work towards a personal philosophy of diversity and inclusion as well as the skills to function effectively in multi-cultural settings.

Business Archives As A Tool For Academic Business Researchers, Annette Bochenek, Ilana Stonebraker

Libraries Faculty and Staff Scholarship and Research

This paper examines the structure and collections in business archives in order to create a list of suggestions to better prepare researchers seeking historical business data prior to 1970. Four business archivists were chosen for interviews from a variety of industries. The article shares seven tips gained from the interviews, including getting to know what is housed or not housed in the business archive, looking for archives with museum arms, and considering the importance of legal permission as part of the process for utilizing business archives. The authors also explore how business librarians can better support the work of business …

The Relationship Of Esg Component Scores And Creditworthiness On Publicly Listed Firms In The Asean-5 Countries, Shayne Jefferson Alvarez, Charlene Ashley C. Cu, Lance L. Lamberte, Patrick Henry G. Yap, Paulynne J. Castillo, Roberto B. Raymundo, Joel Q. Tanchuco

Angelo King Institute for Economic and Business Studies (AKI)

ESG ratings are crucial for ASEAN-5 businesses' creditworthiness. While existing studies often concentrate on ESG's impact on financial performance or general pillars, a detailed exploration of the 10 specific ESG components in the ASEAN-5 is lacking. This study addresses this gap, examining how ESG ratings affect a company's creditworthiness (probability of default) in publicly traded companies across the ASEAN-5 countries while considering potential heterogeneity. Utilizing annual data from 2013-2022 for 10 ESG components and Eikon Refinitiv's probability of default via the Starmine Combined Credit Risk Model across ASEAN-5, the study employs a panel OLS regression model with White's Robust Standard …

The Estimation Of Production Functions With Monetary Values, Jesus Felipe, John Mccombie, Aashish Mehta

Angelo King Institute for Economic and Business Studies (AKI)

For decades, the literature on the estimation of production functions has focused on the elimination of endogeneity biases through different estimation procedures to obtain the correct factor elasticities and other relevant parameters. Theoretical discussions of the problem correctly assume that production functions are relationships among physical inputs and output. However, in practice, they are most often estimated using deflated monetary values for output (value added or gross output) and capital. This introduces two additional problems—an errors-invariables problem, and a tendency to recover the factor shares in value added instead of their elasticities. The latter problem derives from the fact that …

Jesuit B-Schools: Powering Regional Socio-Economic Development And Problem Solving Through Analysis & Application Of Best Global Practices, María Del Pino Ramos, Anatoly Zhuplev, Jose Rincón, María José Vazquez

Librarian Publications & Presentations

Our exploratory research and development (R&D) project is a joint undertaking by two Jesuit institutions, Loyola Marymount University (LMU), U.S.A., and Universidad Loyola Andalucía (ULA), Spain. We aim to leverage collaborative potential of Jesuit B-schools to facilitate regional socio-economic development (RSED) and growth through the analysis and application of best global practices. Many universities have rich intellectual potential and information resources that are often underutilized. Our undertaking strives to engage these resources to foster positive impacts on RSED and problem-solving. The project aligns with Jesuit educational values and aims to redirect the creative power of the young generation from dependency …

Life Satisfaction And Job And Personal Resources Among Public Workers With Non-Standard Work Schedules, Jennifer M. Cavallari, Sierra M. Trudel, Megan N. Miskovsky, Rick A. Laguerre, Alicia G. Dugan

Management Faculty Research and Publications

Background

While the link between non-standard work schedules and poor health outcomes is established, few studies have examined how resources both in and outside of work can support the well-being of workers with non-standard work schedules.

Methods

Using a cross-sectional survey, we assessed the association between one facet of well-being, life satisfaction, and job and personal resources. In 2019, an electronic survey was administered to two unionized, public service populations who work non-standard work schedules: transportation maintainers and correctional supervisors. We assessed life satisfaction with a 10-item scale; a broad set of job resources (reward satisfaction, supervisor support, co-worker support, …

Digitised Knowledge-Based Literature Reviewing: A Tutorial On Coding Causal And Process Models As Graphs, Yuanyuan (April) Song, Xia Zhao, Richard T. Watson

Management Faculty Research and Publications

Current literature reviewing approaches rely on using keywords to search for relevant articles, reading them, and manually synthesising their knowledge. This approach is inefficient and limits the pace of scientific progress. We have developed a graph-based approach to digitising knowledge to address such issues. The method focuses on coding the core knowledge in publications (i.e. causal or process models) as directed graphs following a well-defined regimen and combining the directed graphs into a labelled property graph database. We provide guidance on coding publications as graphs using a graph query language. An application has been developed to facilitate scholars to code …