Business Commons^™

Psychological Distance And Auditor Assessment Of The Severity Of An Internal Control Deficiency, Scott C. Jackson, John D. Keyser, Douglas F. Prawitt

Faculty Publications

Auditors often underestimate the severity of internal control deficiencies, particularly when associated misstatements are immaterial. We find that auditors are more likely to correctly classify a material weakness when no misstatement information is provided than when misstatement information is available, and that this finding may unconsciously arise from auditors’ construal level in judging control deficiency severity. Through a series of experiments, we manipulate misstatement information related to an internal control deficiency designed to represent a material weakness. We hold the size of potential misstatement constant and find that auditors and graduate auditing students are less likely to correctly assess the …

Winner-Take-All In International Markets? Performance Persistence Of Social Platforms, Yang Yang, Liang Chen, Jiang Wei, Yang Liu

Research Collection Lee Kong Chian School Of Business

Strategy research has long linked sustained competitive advantage to barriers to imitation. We highlight network effects as an alternative mechanism and adopt a geotemporal perspective to theorize how firms sustain advantage as it unfolds over time in international markets. Our study examines this question through the performance persistence of social platforms, focusing on how institutional and demand-side conditions shape the sustainability of platforms’ competitive advantages. We propose that intellectual property rights protection may restrict the degree of freedom in information dissemination, dampening the role of network effects in sustaining superior performance, whilst demand heterogeneity may enhance the value of sizable …

Choice-Based Crowdshipping For Next-Day Delivery Services: A Dynamic Task Display Problem, Alp Arslan, Firat Kilci, Shih-Fen Cheng, Archan Misra

Research Collection School Of Computing and Information Systems

This paper studies integrating the crowd workforce into next-day home delivery services. In this setting, both crowd drivers and contract drivers collaborate in making deliveries. Crowd drivers have limited capacity and can choose not to deliver if the presented tasks do not align with their preferences. The central question addressed is: How can the platform minimize the total task fulfilment cost, which includes payouts to crowd drivers and additional payouts to contract drivers for delivering the unselected tasks by customizing task displays to crowd drivers? To tackle this problem, we formulate it as a finite-horizon Stochastic Decision Problem, capturing crowd …

Shrinkflation And Consumer Demand, Aljoscha Janssen, Johannes Kasinger

Research Collection School Of Economics

This study investigates shrinkflation—the practice of reducing product size while maintaining or slightly changing prices—in the U.S. retail grocery market. We analyze a decade of retail scanner data to assess the prevalence and patterns of product size changes across various product categories. Our findings show that approximately 1.92% of products have been downsized. When comparing total sales, product downsizing is more than five times as prevalent as upsizing. Product downsizing typically occurs without a corresponding decrease in price and is widespread across product categories. Consequently, consumers end up paying more per unit volume. We further find that consumers are more …

Eagle Accountant - 2026, Georgia Southern University

Eagle Accountant

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Information Discovery, Interpretation, And Analysis By Institutional Investors Around Earnings Announcements, Sami Keskek, Abdullah Kumas

Accounting Faculty Publications

This study examines how institutional investors allocate trading across the earnings an- nouncement cycle and whether industry trading concentration strengthens that activity. The analysis is motivated by two complementary ideas: public disclosures can increase the value of investors’ prior information, and even sophisticated investors face costly information processing. These perspectives imply that institutional trading need not be concentrated only before disclosure and may be strongest after earnings announcements, when investors combine newly released public information with prior firm- and industry-specific signals. Using daily institutional trading data from Ancerno, we find that institutional net trading is positively related to earnings surprises …

A Firm’S Operational Risk: Data Set And Empirical Evidence, Vivek Astvansh, Joseph J. Simpson

International Business and Entrepreneurship Faculty Publications

Problem definition: A firm’s stakeholders would benefit from a quantitative measure of the managerial disclosure of its operational risk and the implications of this disclosure. However, a quantitative and scalable measure of a firm’s disclosed operational risk is unavailable. Thus, the firm’s stakeholders remain unaware of its disclosed operational risk and the risk’s implications. Methodology/results: U.S. law requires a public firm to textually disclose its operational and nonoperational risks in Item 1A of its annual report (i.e., Form 10-K). We train 64 transformer models on U.S. public firms’ Item 1A text to score 131,920 firm-years (16,959 firms, 2005 to 2024) …

A New Functional Setting For Term Structure Modeling Using The Health-Jarrow-Morton Framework, Michael Pokojovy, Ebenezer Nkum, Thomas M. Fullerton Jr.

Mathematics & Statistics Faculty Publications

The well-known Heath–Jarrow–Morton (HJM) framework provides a universal and efficacious instrument for modeling the stochastic evolution of an entire yield curve by explaining the interest rate dynamics in continuous time under no-arbitrage conditions. Existing implementations involve exponentially weighted function spaces as theoretical settings for the former stochastic evolution. While the choice of weight can have a drastic effect on model calibration and subsequent forecasting, it cannot be estimated from market data and does not allow for any objective interpretation. The proposed approach does not have this shortcoming as it adopts a suitably designed unweighted function space. The HJM equation is …

First Portfolio – Mngt 475: Business Strategies, Lisa Tschauner

UNL Faculty Course Portfolios

MNGT 475: Business Strategies serves as the undergraduate strategic management capstone course in the University of Nebraska–Lincoln College of Business. The course integrates knowledge from accounting, finance, economics, marketing, management, supply chain management, analytics, and entrepreneurship while providing students with opportunities to apply strategic frameworks to authentic business challenges. This portfolio documents the design, implementation, assessment, and continuous improvement of the course, with particular attention given to experiential learning and the comparison of two instructional models: a traditional case-study project and a real-world industry-partner consulting project. Drawing upon Kolb’s Experiential Learning Theory, self-reflection, self-efficacy, and teamwork constructs, the portfolio examines …

2026 January, Morehead State University. Office Of Communications & Marketing.

Morehead State Press Release Archive, 1961 to the Present

Press releases for January of 2026.

Modelling Nature? The Digital Twinning And Untwinning Of Urban Farms, Prerona Das, Orlando Woods, Lily Kong

Research Collection College of Integrative Studies

Data-driven solutions and innovations have been extended to various industries, including agriculture, to increase efficiency. With the emergence of smart farming and agriculture 4.0, advanced technologies such as IoT, big data, machine learning, and cloud computing are increasingly integrated into farming. Among these, technologies such as digital models, digital twins and the metaverse are now used to control various farming activities remotely based on real-time data. However agricultural ecosystems, involving uncertain nature-based factors and complex human-nature interactions cannot always be accurately represented or predicted by digital models. Digital models aim to reduce natural environments into controllable game-like situations and undermine …

Approaching The Wine Tasting Lexicon, Angela Dumford

Honors Theses - Providence Campus

There has been an increase in demand for wine knowledge in all sectors of the business. Whether you are a sommelier striving to improve your extensive comprehension of the world of wine, a server aiming to provide guests with a more personalized wine experience, or a simple customer that is curious about learning the basics; wine can be explored and enjoyed by anyone. Despite this, understanding where to begin in the wine world can be extremely intimidating. There are countless books, articles, and infographics available to the average wine enthusiast, but the intensity and quality of information varies dramatically. Furthermore, …

The Customer Is Always Right Philosophy, Gbassah Doman

Honors Theses - Providence Campus

The philosophy “the customer is always right” has long influenced customer service practices by emphasizing attentiveness, satisfaction, and loyalty. While originally intended to promote respectful engagement and trust‑building, contemporary interpretations of the philosophy often encourage unconditional customer accommodation, raising concerns about employee well‑being, ethical boundaries, and organizational sustainability. This study examines the historical foundations, strengths, limitations, and ethical implications of philosophy within modern business environments.

Using a qualitative research approach, the study analyzes academic literature, industry research, and organizational case studies to evaluate how rigid customer absolutism affects employees, customers, and organizational performance. Case studies of Amazon, Ritz‑Carlton, and Southwest …

Commercial Determinants Of Health Revisited: Integrating Business Scholarship For Greater Public Health Impact, Junghoon Park, Bryan W. Husted

Management Faculty Works

In her influential 2020 review in Globalization and Health, Mialon synthesizes the commercial determinants of health (CDOH) literature and underscores how commercial actors are connected to public health through the institutional environments in which they operate. Much of this research conceptualizes firms as institutionally embedded but relatively homogeneous actors, emphasizing external practices such as the production and promotion of harmful commodities, lobbying, and corporate social responsibility initiatives. While recent CDOH scholarship has begun to recognize the importance of organizational-level factors, few studies analyze the internal processes through which corporate conduct with public health consequences emerges. We argue that integrating insights …

Strategic Peer Region Selection For Economic Development, Xiaobing Shuai, Riley Ford

School of Professional and Continuing Studies Faculty Publications

Benchmarking against peer and aspirational regions is essential for economic development because it provides meaningful context for evaluating performance and shaping strategy. These comparisons help highlight regional advantages that attract new investments, as well as uncover gaps that may represent opportunities for future growth. ...

This article provides a practical, data-driven framework that economic development organizations can use to identify peer and aspirational regions, strengthen benchmarking efforts, and support strategy development. A case study illustrates how this can be applied to better interpret economic indicators and inform decision-making. For EDOs, this approach offers a more consistent way to evaluate competitiveness, …

Measuring Value-In-Use Management From The Supplier's Perspective, Amit Mahimkar, John Hadjimarcou, Edward Ramirez

Faculty Publications – Marketing

Business-to-business (B2B) marketing is increasingly shifting from transactional exchanges to the long-term management of customer relationships. As suppliers offer complex, integrated solutions, the focus has shifted from product attributes to the value realized during usage. To manage this experienced value-in-use (VIU), suppliers are establishing organizational structures and processes dedicated to VIU management (VIUM). Despite its growing theoretical and managerial significance, no validated instrument currently exists to assess VIUM implementation from the supplier's perspective. This study develops and validates a second-order formative supplier-side index comprising seven VIUM subprocesses. Nomological evidence (based on survey data from B2B supplier managers, N = 284) …

Making Words Count: Computational Linguistics In Management Research, Joseph J. Simpson, Richard A. Hunt, David M. Townsend, Judy Rady, Elham Asgari, Mohammad Rady, Daniel J. Beal

International Business and Entrepreneurship Faculty Publications

In recent years, a rapidly growing number of management scholars are using computational linguistics (CL) to analyze vast corpora of naturally occurring organizational language. Yet the rapid adoption of CL methods has outpaced the development of shared standards for linking theoretical constructs, linguistic data, and computational measurement. We synthesize 353 articles published in leading management journals for 2013–2025, identifying four recurring challenges shaping the credibility of CL-based research: misalignment between constructs and textual corpora, unnecessary model complexity, the opacity of large language model workflows, and insufficient transparency in reporting. Building on these patterns, we develop four integrative design principles—construct-language fit, …

I Can't Stop: The Effects Of Psychological Climate For Overwork On Recovery Experiences, Jeffrey Drake Terry, Konstantin P. Cigularov

Psychology Faculty Publications

Recovery experiences are important for many health and well-being outcomes. One potential threat to an individual's recovery experiences in the workplace is psychological climate for overwork. The purpose of the present study was to examine the relationship between psychological climate for overwork and recovery experiences. Using a multi-wave research design (N = 202), we found that psychological climate for overwork had direct effects on psychological detachment and indirect effects on psychological detachment and relaxation through cognitive workaholism and work-recovery guilt. These results suggest that psychological climate for overwork may contribute to an individual's experience of cognitive workaholism and work-recovery guilt, …

Do Major Customers Affect Firms' Environmental, Social And Governance Activities?, Feng Dong, John A. Doukas, Stephanie Walton, Rongyao Gloria Zhang, Yiyang Zhang

Finance Faculty Publications

We examine the role of major customers in shaping firms' environmental, social and governance (ESG) practices. We find that firms with major customer relationships undertake fewer ESG activities compared to those without such ties. The association is attenuated when institutional ownership is high, firms are less diversified, customers exhibit greater bankruptcy risk and lower switching costs and during periods of elevated equity market sentiment. Taken together, our findings highlight that reliance on a concentrated customer base can weaken firms’ incentives to engage in ESG practices, with important implications for supply chain sustainability.

Stringency Of Family Firms And Owner-Managers In The Transition To Low-Carbon Emissions, Morten Bennedsen, John Doukas, Halit Gonenc

Finance Faculty Publications

This study examines the relationship between carbon emissions and stock returns, with a focus on the role of family ownership and management. Using a sample of 435 publicly listed firms from 14 Western European countries over the period 2010–2020, we explore whether financial markets perceive family-controlled firms, particularly those led by family-member CEOs, differently in terms of their commitment to sustainable practices. Consistent with prior research, our results indicate that firms with higher emissions earn higher stock returns while simultaneously experiencing lower market valuations, consistent with the presence of a carbon risk premium driven by elevated carbon transition risk. Crucially, …

Machine Learning: Thematic Feature Grouping, And The Magnificent Seven: A Forecasting Analysis, Mirarmia Jalali, Mohammad Najand, Andrew Cohen

Finance Faculty Publications

This study examines the predictability of monthly excess returns for the “Magnificent Seven” U.S. technology firms using machine learning and economically motivated thematic feature grouping. Framed as a focused study of the most systemically consequential equity panel in modern markets—seven firms representing over 30% of the S&P 500—the analysis confronts a small-N, large-P environment where economically structured dimensionality reduction is essential. Using 154 firm-level characteristics categorized into 13 economic themes, we evaluate linear, penalized, tree-based, and neural network models in a small-N, large-P setting. Unrestricted models suffer substantial overfitting and fail to outperform the historical average benchmark out-of-sample. In contrast, …

Does Bidder Complexity Affect Market Reactions To M&A Decisions?, Rajib Chowdhury, John A. Doukas

Finance Faculty Publications

We examine whether and how bidder complexity influences investor reactions to merger and acquisition (M&A) announcements. Using an established measure of complexity, we find a significant positive relationship between acquiring firm complexity and cumulative abnormal returns (CAR). This suggests that investors perceive more complex firms as capable and value-enhancing participants in M&A activities. The association is particularly strong for bidders with high operating risk, greater R&D intensity, and larger firm size. We also find that complex bidders tend to offer higher takeover premiums. Overall, our study contributes to the literature by demonstrating that bidder complexity is an important determinant of …

International Evidence On The Relationship Between Financial Literacy And Corporate Cash Holdings, Kenneth Yung, Reza Kahibavil, Su Li, Arian Amidi

Finance Faculty Publications

This study is the first investigation of the relationship between corporate cash holdings and financial literacy (FL). We find that a one‐standard‐deviation increase in FL is associated with an 8%–27% reduction in corporate cash holdings, depending on the measure of FL used. Moreover, higher FL reduces the market value of excess cash, indicating that financially literate environments discourage value‐destroying cash accumulation. The results remain robust across alternative definitions of FL and cash holdings, estimation methods, and country subsamples. We further rule out the influence of endogeneity, refinancing risk, and variation in cash needs. Additional analyses identify agency costs as the …

Natural Resource Rents And Energy Poverty Nexus In Next Eleven Economies, Muhammad Salah Uddin, Ayub Ali, Zobayer Ahmed, Md Nasir Uddin Sikdar, Ahsan Habib, Abdullah Elah Al-Mahde

Finance Faculty Publications

Energy poverty (EP) remains a persistent global challenge with important implications for economic development, public health, and social welfare. While natural resources, particularly oil and gas, are often viewed as key sources of energy access, their effectiveness in mitigating EP remains underexplored in emerging economies. This study examines the relationship between natural resource rents (NRR), specifically oil rents (OR) and natural gas rents (NGR), and energy poverty (EP) in the Next Eleven (N-11) countries from 2000 to 2020. The primary objective is to assess how NRR influences EP at various levels of poverty using the Method of Moments Quantile Regression …

How Operational And Disclosure Complexity Shapes The Conglomerate Discount, Feng Dong, John A. Doukas, Son Wilson, Rongyao Zhang

Finance Faculty Publications

This study examines how firm operational diversification and disclosure complexity jointly drive the conglomerate discount. We disentangle disclosure complexity, which is determined by managerially influenced financial transparency, from accounting complexity, which is a direct informational consequence of operational complexity. We find that operational diversification is consistently associated with significant conglomerate discounts, while disclosure complexity independently reduces firm value and amplifies the magnitude of the discount when diversification is high. These findings suggest that transparent disclosures can mitigate valuation costs, offering important implications for managers seeking effective communication, investors assessing complex firms, and policymakers aiming to enhance disclosure quality and market …

Beauty Isn't Always Better: How Salesperson Attractiveness Affects Consumers' Approach Behaviors, Veronica L. Thomas, Stephanie M. Mangus, Dora E. Bock

Marketing Faculty Publications

This research examines how a consumer's committed romantic relationship influences their decision to approach an attractive salesperson in a retail environment. To date, the majority of research espouses the benefits of salesperson attractiveness in enhancing consumers' perceptions of the salesperson and the represented retailer. This is problematic because it creates a managerial bias toward attractive salespeople and, as we propose, provides an incomplete view of the effect of salesperson attractiveness on consumers' behavior. Drawing on the interpersonal relationship literature on commitment, we propose that consumers in committed relationships activate relationship-maintenance motives that override the beauty bias when a salesperson's attractiveness …

Financial Literacy And Inclusion Of Philippine Jeepney And Tricycle Drivers, Bryan N. Bernabe, Jyro B. Triviño

Leadership and Strategy Faculty Publications

The study investigated how the different elements of financial literacy influence the financial inclusion of jeepney and tricycle drivers in Caloocan, Metro Manila. Pearson correlation analysis revealed a positive correlation between financial inclusion and attitude, behavior, knowledge, and skills. Additionally, analysis of variance highlighted that education and age play significant roles in enhancing financial literacy. The linear regression findings also supported the idea that income acts as a positive moderator, augmenting the impact of financial literacy on financial inclusion. The study attempted to disaggregate its financial literacy components to understand their impact on financial inclusion, but its interrelationships also require …

Filipino Teachers’ Grit And Organizational Resilience During The Covid-19 Pandemic, Jyro B. Triviño, Moses G. Manalang

Leadership and Strategy Faculty Publications

This study explores the relationship between employee grit and organizational resilience, focusing on perceptions from Filipino teachers during the COVID-19 pandemic. Utilizing a quantitative survey, data from 108 teaching faculty from a Southern Luzon university were analyzed using Spearman correlation to identify potential associations between these constructs. Findings reveal significant but weak to moderate correlations between dimensions of grit and facets of organizational resilience. Notably, adaptability to situations emerged as the most substantial grit component linked to organizational resilience, indicating its critical role in fostering organizational adaptability and planning strategies during uncertain times. The results suggest that individuals with high …

Lost In The Language: Data Breaches And The Strategic Fog Of Risk Disclosures, Ling Tuo, Shipeng Han

Accounting Faculty Publications

This study examines whether firms strategically adjust the readability of Item 1A (“Risk Factors”) disclosures following data breaches. Using U.S. firm-year observations from 2006 to 2023, we find that data breaches are associated with a significant decline in Item 1A readability. This decline is not accompanied by a meaningful increase in informational content; instead, post-breach disclosures exhibit higher syntactic complexity, more positive tone, and lower textual similarity to prior and industry peers' filings, consistent with strategic obfuscation rather than transparent reporting. The readability decline is amplified among firms facing higher litigation risk but attenuated among firms with stronger reputations for …

Brief #2: Collaborative Aggregation & Marketing Of Local Farm Food: A Qualitative Analysis Of Customer Relations Strategies, Evan England, Rachel Filippone, Hannah Stokes-Ramos, Cindy (Luyue) Zheng, Olivia Burton, Analena B. Bruce

Food Practice Research

No abstract provided.