Business Commons^™

“Big Business” : The Pharmally Scandal, Leveric T. Ng

Graduate School of Business Publications

No abstract provided.

2022-April-01-Etsu Expanding Opportunities In Health Sciences For Southwest Virginia Students, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY, Tenn. – East Tennessee State University signed two articulation agreements aimed at expanding opportunities for students who want to pursue careers in the health sciences.

One agreement provides students who achieve an Associate of Arts and Science degree at Virginia Highlands Community College (VHCC), located in Abingdon, Virginia, with the opportunity to transfer those credits to ETSU to pursue a Bachelor of Science degree in Kinesiology (Exercise Science), Public Health (Community Health concentration), or Rehabilitative Health Sciences.

“VHCC students choose ETSU to continue their educational journey, so VHCC faculty, staff, and administration were pleased to partner with ETSU …

2022 Research Day Program, Lincoln Memorial University

Research Day

This program contains abstracts and presentation summaries from LMU's 2022 Annual Research Day conference.

It’S About Time: Understanding Job Crafting Through The Lens Of Individuals’ Temporal Characteristics, Hannah Weisman, Uta K. Bindl, Cristina B. Gibson, Kerrie L. Unsworth

All Faculty Open Access Publications

Job crafting refers to the myriad ways employees customize their jobs, such as by altering their tasks and social interaction at work. Numerous scholars over the past 20 years have remarked on the overall need to better understand the role of time in job crafting. However, the literature has not considered how employees think about time, or, relatedly, how they use and manage it—and why this might matter for job crafting. To address these unresolved issues, the current paper develops a conceptual model of individual-level, time-related characteristics that shape employees’ engagement in job crafting and the effects of job crafting …

2022-April-01-Etsu Professor Speaking At 'Women On Wednesdays', University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY, Tenn. (April 1, 2022) – In “Rosa Bonheur the Amazon? Equestrianism, Female Masculinity and the Horse Fair (1852–1855)”, Dr. Michael Fowler will explore the sartorial and equestrian significance of Bonheur’s self-portrait nested within the painting at noon on Wednesday, April 6 via Zoom. The live stream can be viewed here: etsu.zoom.us/j/98988963213.  

This free virtual talk is part of the “WGS on Wednesdays” series sponsored by the East Tennessee State University Women’s, Gender and Sexuality Studies Program.  

In 1853, Bonheur first exhibited what would become her most widely celebrated work: Horse Fair, a monumental, horizontally oriented painting …

Artificial Intelligence: Reshaping The Accounting Profession And The Disruption To Accounting Education, Amy Foshee Holmes, Ashley Douglass

School of Business Faculty Research

This study provides insights from accounting professionals on the impact of artificial intelligence (AI) adoption and the associated risks on the accounting profession. Survey data suggests that participants have an overall positive perception of AI and believe it will enhance their job performance by reducing repetitive tasks and the risk of human error. In addition, participants believe that the growth of AI technology will change the focus of accounting curriculums to include specialized computer skills. Significantly stronger agreement is expressed by public accountants in Big 4 firms compared to non-Big 4 firms, industry, and accounting educators. More specifically, skills in …

Are Auditors' Reliance On Conclusions From Data Analytics Impacted By Different Data Analytic Inputs?, Jared Koreff

School of Business Faculty Research

Global stakeholders have expressed interest in increasing the use of data analytics throughout the audit process. While data analytics offer great promise in identifying audit-relevant information, auditors may not uniformly incorporate this information into their decision making. This study examines whether conclusions from two data analytic inputs, the type of data analytical model (anomaly vs. predictive) and type of data analyzed (financial vs. nonfinancial), result in different auditors' decisions. Findings suggest that conclusions from data analytical models and data analyzed jointly impact budgeted audit hours. Specifically, when financial data is analyzed auditors increase budgeted audit hours more when predictive models …

Ampsum: Adaptive Multiple-Product Summarization Towards Improving Recommendation Captions, Quoc Tuan Truong, Hady Wirawan Lauw, Changhe Yuan, Jin Li, Jim Chan, Soo-Min Pantel, Hady W. Lauw

Research Collection School Of Computing and Information Systems

In e-commerce websites, multiple related product recommendations are usually organized into “widgets”, each given a name, as a recommendation caption, to describe the products within. These recommendation captions are usually manually crafted and generic in nature, making it difficult to attach meaningful and informative names at scale. As a result, the captions are inadequate in helping customers to better understand the connection between the multiple recommendations and make faster product discovery.We propose an Adaptive Multiple-Product Summarization framework (AmpSum) that automatically and adaptively generates widget captions based on different recommended products. The multiplicity of products to be summarized in a widget …

An Implicit Leadership Theory Lens On Leader Humility And Employee Outcomes: Examining Individual And Organizational Contingencies*, Xingyu Wang, Zihan Liu, Xueqi Wen, Qu Xiao

Research Collection Lee Kong Chian School Of Business

An emerging leadership style centered on the moral practice of humility has recently garnered the attention of organizational researchers in the hospitality field. Taken in tandem with the prevailing empirical evidence supporting the various salutary effects of leader humility on employees' job attitudes and moral behaviors, the current set of studies offers an implicit theoretical perspective on leadership that underlines the importance of identifying both individual characteristics and organizational factors that can alter employees' assessments of humble leaders. We propose that employees' assessments of humble leaders' benevolence hinge on the employees' learning goal orientations and their perceptions of informational justice …

Breaking The Chains: The Inverted-U-Shaped Relationship Between Action-State Orientation And Creativity Under Low Job Autonomy, Ronald Bledow, Jana Kühnel, Mengzi Jin, Julius Kuhl

Research Collection Lee Kong Chian School Of Business

When the social fabric of organizations limits individual autonomy, new ideas are needed that satisfy a person’s will as well as the constraints imposed by the social context. To explain when people achieve this synthesis and display creativity under low job autonomy, we examine the influence of their action-state orientation. The theory of action versus state orientation contrasts two responses people display when faced by a situation that conflicts with their will. An actionoriented response entails that people readily disengage from processing the situation and initiate goal-striving, while a state-oriented response entails that people remain focused on the situation. We …

Effects Of Socioeconomic Status On Consumer Behavior And Attitudes Towards A Brand’S Image, Abbey Haymond

Honors Program: Senior Projects (Public)

This research seeks to understand more about the effects of socioeconomic background on consumer behavior and its impact on the perception of brand images. Data from people of different SES were compared to understand how they view advertisements intended for different audiences and their corresponding effects. It was conducted by sending out a confidential, voluntary survey to a convenience sample targeting 100 consumers. Consumers were asked to rate statements, on a scale of one to five, for each of the research questions to assess specific aspects of their consumer attitudes and behaviors. The high SES group has a higher average …

Top Management Teams In International Business Research: A Review And Suggestions For Future Research, Ilya R. P. Cuypers, Charmi Patel, Gokhan Ertug, Jiatao Li, Youtha Cuypers

Research Collection Lee Kong Chian School Of Business

This article reviews and critically assesses the large and diverse literature on top management teams (TMTs) that has focused on international business (IB) issues. We apply an organizing framework that centers around four key elements of TMTs – TMT composition, structure, processes, and governance – and the most commonly studied IB-related choices and outcomes. This framework allows us to synthesize the contributions of the literature on TMTs in IB and identify opportunities for future research. The contributions of our review are threefold. First, we offer a roadmap for navigating the large and diverse literature on TMTs in IB. Second, we …

Your Loyalty Program Might Be Losing You Money, Raghuram Iyengar, Young-Hoon Park, Qi Yu

Research Collection Lee Kong Chian School Of Business

From Amazon Prime to Panera Bread’s Unlimited Sip Club, loyalty programs have become commonplace in a wide variety of industries. However, despite their popularity, it’s not always clear whether these programs are actually profitable. The authors analyzed data from 24,000 customers at a large Asian retailer to explore the various factors that can drive a program’s profitability, and identified three takeaways to help managers ensure their subscription programs are a net positive: They recommend that managers should go beyond averages and analyze trends on an individual level, measure the underlying factors that drive changes in revenues, and remember to account …

Breaking The Sound Of Silence: Explication In The Use Of Strategic Silence In Crisis Communication, Pang, A., Yan Jin, Youngji Seo, Sung In Choi, Hui-Xun Teo, Phuong D. Le, Bryan Reber

Research Collection Lee Kong Chian School Of Business

Crises present organizations with the “rhetorical exigency” to enact control. Silence is not an option. This study, as the first empirical examination of Le et al’s (2019) seminal study on silence in crisis communication, examines, first, if silence can be strategically used as a bona fide strategy; second, under what circumstances should silence be broken; and third, when silence is broken, how it affects (a) organizational reputation, (b) societal risk perception, and (c) the publics’ crisis information sharing intention. An online experiment was conducted using a nationally representative sample in the United States. Participants were recruited in 2019 via a …

Digital Transformation, Sustainability, And Purpose In The Multinational Enterprise, Gerard George, Simon J.D. Schillebeeckx

Research Collection Lee Kong Chian School Of Business

We discuss how environmental and pandemic crises in combination with digitization are presenting the multinational enterprise (MNE) with increasing geopolitical, organizational, and market tensions. Institutional pluralism is creating a more complex global environment. The organization of productive work is shifting, which challenges how MNEs structure and coordinate their activities. Changing consumer and investor expectations are broadening the understanding of value creation with implications for business models. We contend that the tensions invite MNEs to reconsider how they frame, formalize, and realize corporate purpose. We close with a research agenda that recognizes the need for MNEs to become purpose-driven actors.

Organizational Cultural Strength As The Negative Cross-Entropy Of Mindshare: A Measure Based On Descriptive Text, Arianna Marchetti, Phanish Puranam

Research Collection Lee Kong Chian School Of Business

The strength of an organization’s culture is an important property that may have implications for organizational structure, performance, diversity, and inclusion, independent of its content. However, progress on conceptualizing and measuring cultural strength has been restricted so far. We propose a novel measure of an organization’s cultural strength as the negative average cross-entropy of its members’ mindshare distributions, defined on a support comprising a set of firm-specific cultural elements. Using descriptive text data produced by 2.9 million individuals in about 95 thousand US firms from the employee review website Glassdoor.com, we calculate our measure of organizational cultural strength using topic …

2022-04-00 Newsletter, Morehead State University. Staff Congress.

Staff Congress Records

Staff Congress newsletter from April of 2022.

The Influence Of Regulatory Oversight On Environmental, Social, The Influence Of Regulatory Oversight On Environmental, Social, And Governance Ratings, John Torpey

All Faculty and Staff Scholarship

Firm performance in the specific areas of environmental stewardship, social responsibility, and corporate governance (ESG) has become an important criterion that investors use in determining a firm’s value. This empirical investigation, based on stakeholder theory examines the relationship between regulatory oversight and third-party ESG ratings. Our research methodology involved quantitative, observational, and retrospective analyses. The study population consisted of 471 firms from two heavily regulated industry sectors—the utility and financial sectors—and from two less regulated sectors—the information technology and consumer discretionary sectors. We compiled the ESG ratings for the firms from two independent rating services. The quantitative evaluation included multiple …

2022 April, Morehead State University. Office Of Communications & Marketing.

Morehead State Press Release Archive, 1961 to the Present

Press releases for April of 2022.

The Politics Of Bank Opacity, Heng Yue, Liandong Zhang, Qinlin Zhong

Research Collection School Of Accountancy

The distribution of power in the political system shapes the financial reporting opacity of banks. Specifically, banks located in states with senators on the Senate Banking Committee (BC senators) have greater abnormal loan loss provisions than banks in other states. The result is stronger for larger banks and banks with higher risk. In addition, BC senators have a negative effect on the likelihood of banks in their home states receiving enforcement actions, and, more importantly, this effect is stronger for more opaque banks. These findings suggest that politicians, regulators, and banks use opaque financial reporting to facilitate regulatory forbearance. Moreover, …

Developing Future-Ready Talent Through ‘Real-World’ Digital Projects, Gary Pan, Benjamin Huan Zhou Lee, Yuanto Kusnadi

Research Collection School Of Accountancy

A close collaboration between university and industry partners through ‘real-world’ digital projects could help develop future-ready accountants

Non-Gaap Earnings And Stock Price Crash Risk, Charles Hsu, Rencheng Wang, Benjamin C. Whipple

Research Collection School Of Accountancy

We investigate whether non-GAAP earnings disclosures increase stock price crash risk. Consistent with non-GAAP disclosures allowing managers to inflate investors' perceptions about firm performance, our results indicate that income increasing non-GAAP reporting increases crash risk. We also find that managers can use non-GAAP reporting as a substitute for earnings management to withhold bad news from investors (the traditional explanation for crashes). Finally, we find a positive association between non-GAAP reporting and the likelihood of subsequent events that can trigger a crash. Overall, our evidence is consistent with some non-GAAP disclosures exposing investors to risks of large and sudden price declines.(c) …

Taking Flight, Georgia Southern University

College of Business: News & Publications

• Taking Flight- April 2022
• Message from the Dean

Human Resource Strategy In Times Of Disruption, April R. Kinchen

Doctoral Dissertations and Projects

This study sought to obtain knowledge relating to human resources during crisis and disruption. To obtain a deeper understanding of the material, I conducted a qualitative case study using a structured interview process, an anonymous survey process for triangulation. The interview process comprised 15 interviews to achieve saturation, as well as 135 survey respondents. During the participant interview process, I obtained the data to attribute to the current body of research regarding human resources during times of crisis and disruption. Interview participants comprised of individual contributors, people leaders, and human resource professionals. Participants felt strongly that open communication, infrastructure, and …

Housing Wealth Shocks, Home Equity Withdrawal, And The Claiming Of Social Security Retirement Benefits, Naqun Huang, Li Jing, Amanda Ross

Research Collection School Of Economics

This paper examines the impact of changes in house prices on when eligible individuals start receiving Social Security benefits. If house prices increase, financially constrained households may draw upon the additional home equity to finance expenses and delay receipt of Social Security in order to have increased lifetime monthly benefits. To address concerns that house price changes are correlated with unobserved local demand shocks, we use a control function approach and employ two different instrumental variables. We find that individuals delay Social Security claiming when house prices increase during the housing boom. The probability of claiming within two years after …

“Somos Un Pueblo Fumigado”: Un Análisis De La Lucha Contra La Fumigación Y Sistema De Agronegocios En La Provincia De Buenos Aires, Samuel Brooks

Independent Study Project (ISP) Collection

Esta investigación estudia el movimiento contra el sistema de monocultivo de soja transgénica, la fumigación con “agrotóxicos,” y los grandes agronegocios en la provincia de Buenos Aires. Con la información de tres entrevistas y una visita a un encuentro de habitantes de pueblos fumigados, examino los diferentes “marcos” que el movimiento tiene para describir las formas en que ellos expresan el problema actual, las soluciones que proponen, sus métodos para motivar a la gente, y la perspectiva del movimiento en general. También, incorporo perspectivas académicas para profundizar el análisis de las diferentes áreas de discurso en el movimiento y definir …

Seeking Independence A Second Time: Fdi In Uganda’S Development, Halle Jones

Independent Study Project (ISP) Collection

This paper aims to examine the characteristics of foreign direct investment in Uganda and its impacts on development. The paper will look at the current neoliberal paradigm in the international political economy and its role in the developing world.

A practicum-based internship with the Southern and Eastern Africa Trade Information and Negotiations Institute Uganda (SEATINI) guided independent research and provided information through interviews with various organizations and government ministries.

This paper found that neoliberal policies limit development opportunities of FDI. Examples of successful economic growth in various countries provide significant evidence of the importance of government intervention and strategic development …

Aid For Ed: An Analysis Of Rwanda’S 12-Year Basic Education System And Its Relationship With Government-Channeled Aid, Gabriel K. Anzeze

Independent Study Project (ISP) Collection

The field of foreign aid has been widely explored, particularly as relates to economic development of developing states. This paper however delves into the specific utilization of foreign aid within the education sector in Rwanda and the effects it bears not just on the recipient state in general, but also on its financial practices with regard to aid. By exploring trends in financial expenditure by aid agencies and government, it appears that foreign aid does not necessarily influence government budget allocations and this absence of ‘crowding-out’ gives Rwanda an upper hand in managing foreign aid. Education also appears to be …

Energy Literacy In Portugal: A System Map And Framework To Increase Energy Literacy Through The Renewable Energy Transition, Molly S. Fox

Independent Study Project (ISP) Collection

Western society lives with a great dependence and an almost simultaneous ignorance of energy consumption (van den Broek, 2019). The systemic landscape of energy knowledge and dissemination is more critical than ever as Portugal races to meet decarbonization goals. This paper fills a knowledge gap by updating the current social landscape of energy literacy in Portugal through a comprehensive system map and framework to increase energy literacy levels through the renewable energy transition. By conducting a semi-systematic literature review, meta-narratives and themes were identified and used to create theoretical concepts, a framework, and a system map. This research found that …

Drivers And Barriers Of The Transition To Regenerative Agriculture Within The Eu’S Common Agricultural Policy Reform: Comparative Analysis With The Us Farm Bill, Samantha Gish

Independent Study Project (ISP) Collection

In the wake of multiple crises, such as climate change and international conflict, there is increased urgency to ensure a stable food system. Additionally, changing priorities of citizens have fostered the desire for sustainable production of food. One innovative method of food production is regenerative agriculture and in this practice the main goals are to increase system resilience, improve soil and sequester carbon. This is done through practices such as no tilling, cover and intercropping, and incorporation of livestock into crop fields. Although great in theory, these practices go against traditional agricultural practices and therefore the policy currently in place …