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2006

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Articles 1201 - 1230 of 1765

Full-Text Articles in Business

Opinion On Independent Auditors' Opinions Of Substantial Doubt: A Nasdaq Non-Compliance Evaluation, Jeff Grover, Angeline Lavin Jan 2006

Opinion On Independent Auditors' Opinions Of Substantial Doubt: A Nasdaq Non-Compliance Evaluation, Jeff Grover, Angeline Lavin

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

Allegations of ethical conduct in violation of Sarbanes-Oxley (SOX)-2002 continue. As the investment community and the public witness the trials and convictions of several corporate executives, the impact of the independent Auditor's Opinion (IAO) cannot be understated. This source of unbiased evaluation of a firm's ability to remain as a going-concern is clearly essential. This paper assumes that the IAO contains new information that is useful in evaluating the sustainability of a firm. In this paper, an event study is performed to assess the information content in stock returns prior to and following the lAO announcement week for a group …

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Determinants Of Option Spreads In A Multiple Listing Environment, Rebecca Abraham, Charles Harrington Jan 2006

Determinants Of Option Spreads In A Multiple Listing Environment, Rebecca Abraham, Charles Harrington

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

This study empirically determined the predictors of bid-ask spreads of equity options within the context of the current multiple-listed options market. Price emerged as the most powerful predictor followed by multiple listing. Price and volatility increased spreads, while multiple listing and volume reduced them. Multiple listing was more powerful than volume in explaining spreads. This study establishes that spread reductions prevail several years after initial multiple listing and supports the importance of competition over economies of scale in explaining spreads.

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Empirical Study Of Public Bureaucratic And Private Non-Profit Organizations And The Adoption Of A Market Orientation, Leslie Tworoger, Thomas Tworoger Jan 2006

Empirical Study Of Public Bureaucratic And Private Non-Profit Organizations And The Adoption Of A Market Orientation, Leslie Tworoger, Thomas Tworoger

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

The purpose of this study was to investigate the relationship between the uses of power bases by leaders of private non-profit organizations and leaders in a bureaucratic governmental organization and the adoption of a market orientation by the firm. The study was conducted on a state bureaucracy and the corresponding newly privatized agency taking over the developed services. Today, in till attempt to make government bureaucracies more efficient and economical, there is a major shift in governmental services to the private non-profit sector (O'Connell, 1996; Rosenthal, 2000; Alexander, 2000). These private agencies are expected to employ more business-like methods (Alexander, …

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Polychronic Leader: What Would Leadership Research Look Like If We Considered Polychronicity?, David Palmer Jan 2006

Polychronic Leader: What Would Leadership Research Look Like If We Considered Polychronicity?, David Palmer

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

This paper proposes that research in the area of leadership would be enriched and enhanced by the explicit consideration of temporal variables, specifically polychronicity. Effective leadership involves engagement with multiple tasks, activities, and constituencies, often simultaneously. As a construct concerned with multiple task engagement and time use preferences, polychronicity is ideally situated to inform future research studies conducted to investigate a variety of extant leadership theories and traditions.

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Entrepreneur- Investor Negotiations: Investigating The Power Gap, Karen Page, Robert Sprague Jan 2006

Entrepreneur- Investor Negotiations: Investigating The Power Gap, Karen Page, Robert Sprague

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

Federal Securities Laws are designed to ensure that investors are provided with sufficient information to make an informed investment. These Laws presume that investors are relatively naive and powerless compared to the relatively sophisticated and powerful sellers of securities. In the new venture arena, however, it is often the case that sellers, the entrepreneurs, are relatively naive and powerless compared to the investors, who tend to be expert in venture finance. This paper explores these heretofore unexamined power imbalances and presents attributes of the entrepreneurs and their resources that may affect entrepreneurs' ability to negotiate with venture capitalists.

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Role Of Implicit Personality Theory In Leadership Research, Lawrence Silver, Debbie Silver Jan 2006

Role Of Implicit Personality Theory In Leadership Research, Lawrence Silver, Debbie Silver

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

Implicit personality theory explains how individuals interpret the world around them including the events they experience and observe. Research in social and educational psychology indicates that one's implicit personality theory influences the extent to which one makes judgments about ability regarding the self and others. While some researchers have begun to apply the concept to organizational studies, this paper explains the value of extending that research into three areas important to leaders: (1) employee evaluation, (2) managerial feedback, and (3) work motivation.

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Transformational Mentoring: What Role Does Mentoring Play In The Development Of Transformational Leaders?, Lynda St. Clair, Ronald Deluga Jan 2006

Transformational Mentoring: What Role Does Mentoring Play In The Development Of Transformational Leaders?, Lynda St. Clair, Ronald Deluga

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

This paper introduces the concept of "transformational men to ring," an alternative to traditional mentoring, as a tool for developing transformational leaders. Transformational mentoring differs from traditional mentoring in its emphasis on risk-taking rather than refuge-seeking and its encouragement of self-sacrifice rather than self-promotion. Our conceptual model identifies key mentor actions, anticipated mediators, and expected outcomes of the transformational mentoring process. We argue that current organizational leaders will need to address both cultural and structural barriers to transformational mentoring if they wish to support the development of future transformational leaders in their organizations.

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Transformational Leadership And Cultural Values: Are They Related To Desired Organizational Outcomes?, Josephine Sosa-Fey, Barbara Dastoor Jan 2006

Transformational Leadership And Cultural Values: Are They Related To Desired Organizational Outcomes?, Josephine Sosa-Fey, Barbara Dastoor

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

Globalization of the marketplace and tile intense competition among multinational corporations makes attainment of organizational goals an imperative. Furthermore, an increasingly culturally diverse workforce challenges twenty-first century leaders to manage employees in ways to maximize desired organizational outcomes. This study investigates the relationships between cultural value variations, transformational leadership, and work-related outcomes. Managers at all levels of the organization will benefit from insights into what motivates workers to higher levels of performance.

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Continuing Confusion -Are Managers And Leaders Different?, David Curtis Jan 2006

Continuing Confusion -Are Managers And Leaders Different?, David Curtis

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

This paper revisits the debate about whether managers and leaders are different It notes the assertion that managers do things right and leaders do the right thing. The paper, then, examines the discussions provided in the leadership literature, and the experiences described by successful executives to test the validity of the previously described claim. Also, this paper provides an alternative view that managing and leading are not as different as commonly asserted.

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Neohumility And Business Leadership: Do They Belong Together?, Pareena Lawrence Jan 2006

Neohumility And Business Leadership: Do They Belong Together?, Pareena Lawrence

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

This article looks at commonly accepted and newly emerging ideas of effective leadership in the literature. One such quality that has recently emerged in the discourse on leadership is "humility." Humility has traditionally been associated with weakness and even seen as antithetical to the leader persona. This article suggests a new view of humility, "neohumility," humility without weakness and transformed to fit the business world. It operationalizes the definition of neohumility and includes characteristics such as self-awareness, valuing others' opinions, willingness to learn and change, sharing power, having the ability to hear the truth and admit mistakes, and working to …

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In-Process R&D (Iprd) Write-Off Misclassifications In Compustat: An Econometric Evaluation, Lolita Paff Jan 2006

In-Process R&D (Iprd) Write-Off Misclassifications In Compustat: An Econometric Evaluation, Lolita Paff

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

Over the period 1994-1999, for a sample of 57 firms, in-process research and development (IPRD) costs write-offs were reported in the 10-Ks of approximately 12% of the observations. The IPRD amounts ranged from $230,000 to over $16 7 million. In 38% of these cases, Compustat overstated R&D expense by including the IPRD write-off Comparative econometric estimates obtained show larger parameter coefficients when the Compustat's R&D expense data was used. This suggests prior research on R&D tax credit effectiveness based on Compustat data may have been upwardly biased, overstating the tax credit's incentive effects. Policy implications and directions for future research …

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Treachery And Betrayal- An Analysis Of The Modern Fiduciary Behavior Of Corporate Directors And Management- The Need For Schooling In The Business Ethics Of Tomorrow, Gregory Huckabee Jan 2006

Treachery And Betrayal- An Analysis Of The Modern Fiduciary Behavior Of Corporate Directors And Management- The Need For Schooling In The Business Ethics Of Tomorrow, Gregory Huckabee

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

This article examines the fiduciary relationship between corporate officers and directors, and the shareholders they serve. In recent years, the breakdown of the fiduciary relationship and the failure of the corporate model have received much attention, as the headlines of Wall Street's endless fiduciary scandals adequately illustrate. What is the root of this failure, and what, if anything, are the remedies? Case analysis will demonstrate the pandemic problem involving fiduciary responsibility, demonstrating the need for reform. This review will identify systemic corporate fiduciary weaknesses and underlying causes. Recommendations for change to alleviate fiduciary failure will be discussed, with focus placed …

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Capstone Approach For Teaching Financial Instruments In Intermediate Financial Accounting, Konrad Gunderson Jan 2006

Capstone Approach For Teaching Financial Instruments In Intermediate Financial Accounting, Konrad Gunderson

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

Since the release in 2003 of Statement of Financial Accounting Standard 150 (SFAS150), accounting for certain financial instruments with characteristics of both liabilities and equity, intermediate accounting textbooks now include mandatorily redeemable preferred stock (MRPS) as a financial instrument requiring liability classification. MRPS is not legal debt in the traditional sense, but is classified as debt because its characteristics make it essentially equivalent to debt. This paper presents a series of teaching modules which, building on standard coverage of long-term debt and contributed capital, are designed to increase students' understanding of the essential characteristics of financial instruments. Completion of the …

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Structure Of Organizational Values: An Action Science Perspective, Aaron Buchko Jan 2006

Structure Of Organizational Values: An Action Science Perspective, Aaron Buchko

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

This research examines the values statements of 327 organizations to identify the core values concepts or words that are used by firms to define the fundamental belief systems of the enterprise. One hundred and ten unique words or concepts were identified. Using au action science methodology, 78 practicing managers sorted these words into a classification scheme that resulted in 13 distinct categories of organization values that can be viewed as meta-values or core concepts of organizations.

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Impact Of Subordinate Threats On Leaders' Pay Allocation Decisions, Mark Fulford Jan 2006

Impact Of Subordinate Threats On Leaders' Pay Allocation Decisions, Mark Fulford

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

In many different context within organizations today, attempts are made by direct reports to influence the decisions of their leaders. In no context does the resulting decision hit closer to home for a direct report than those related to the allocation of pay raises. Under what conditions are attempts by direct reports to influence their leaders' pay allocation decisions most effective? Wit at effect does a threat by the subordinate have on the leader's decision? Does the severity of the threat used matter? In an attempt to answer these questions, a study was conducted of leaders' pay allocation decisions under …

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Employee Retirement Education Programs: An Important Part Of Corporate Social Responsibility, Tim Reisenwitz, Lauren Skinner, Leonard Weld Jan 2006

Employee Retirement Education Programs: An Important Part Of Corporate Social Responsibility, Tim Reisenwitz, Lauren Skinner, Leonard Weld

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

Corporate social responsibility (CSR) is becoming increasingly important to organizations wishing to create a sustainable competitive advantage by attracting quality employees. The focus of this paper is to offer a framework for organizations to create CSR internally using relationship marketing principles. The framework for this propositional development is employee retirement options. The authors discuss the decline of the defined benefit pension plan, the increase in 401 (k) retirement plans, and the issues facing employees. Suggestions are offered regarding how organizations can create employee loyalty and improve corporate social responsibility within their organization by educating employees on their various retirement options.

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Determinants Of Managerial Career Attainment: Student Perceptions And Organizational Realities, Amy Hurley-Hanson, Cristina Giannantonio, Jeffrey Sonnenfeld Jan 2006

Determinants Of Managerial Career Attainment: Student Perceptions And Organizational Realities, Amy Hurley-Hanson, Cristina Giannantonio, Jeffrey Sonnenfeld

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

This study explored the perceptions of managerial career attainment of graduating MBA students and compared them to previous research on the actual determinants of career attainment. Results suggest that students did seem to have a good grasp of which determinants are important to managerial career attainment. Business school faculty are encouraged to prepare MBA students for the organizational realities that they will likely experience during their careers.

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Board Composition And Control: An Exploratory Analysis Of Organizational Crisis And Prevention, William Donoher Jan 2006

Board Composition And Control: An Exploratory Analysis Of Organizational Crisis And Prevention, William Donoher

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

Despite extensive scholarship on the subject of board control, the scandals of recent years suggest the need to revisit our assumptions - and our theories - regarding alternative board control mechanisms. This study uses an exploratory factor analysis comparing firms that successfully or unsuccessfully avoided governance failure and the onset of crisis to assess the consistency of board structures. Results indicate that there is some consistency among the successful firms, but that in genera/no common structural form can be linked to either success or failure. Thus, general rules cannot be relied upon, and a context specific approach to governance should …

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Drawing On Peer Evaluation Studies To Manage The Classroom, Roger Putzel Jan 2006

Drawing On Peer Evaluation Studies To Manage The Classroom, Roger Putzel

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

As global competition flattens hierarchies, management strives for productivity by delegating responsibility, notably including evaluation, to employees. Preparing generally apathetic students for this environment, teachers can manage classes in the same way. Traditional, hierarchical evaluation faces structural, managerial, and psychological difficulties. Peer evaluation, although reliable and valid, must additionally overcome peer group solidarity. Evaluators dread assigning low ranks because no one likes being below average. Peer evaluation challenges students and engages them in a work culture of distributed responsibility.

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Effective Use Of Computer-Based Instruction And Assessment, Gladys Swindler Jan 2006

Effective Use Of Computer-Based Instruction And Assessment, Gladys Swindler

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

Advancing technology, increased emphasis on computer curricula, tech-savvy students, and shrinking budgets indicate that it is time to address the pedagogical issues of the introductory computing course. This study investigates the feasibility of using a hybrid instructional model of computer-based instruction with minimal classroom interaction when teaching an introductory computing course at a college or university. ANOVA reveals that computer-based instruction with minimal classroom interaction is as effective as a traditional model of lecture and hands-on instruction. Computer-based instruction provides a means to enrich students' teaming experiences, maximize faculty productivity, and effectively manage scarce resources.

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Comprehensive Audit Of The Criteria Used For Scoring Applicants For Consumer Credit, Joel Jolayemi, Linda Carr Jan 2006

Comprehensive Audit Of The Criteria Used For Scoring Applicants For Consumer Credit, Joel Jolayemi, Linda Carr

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

This paper presents a comprehensive audit of the criteria used for scoring applicants for consumer credit. The audit consists of two parts: the first part focuses on the criteria used in customized models, while the second part deals with those used in Fair-Isaac and Co (FICO) or generic models. This paper shows that most of the sets of criteria variables used in lending institutions and in literature are poorly selected and poorly defined.

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2007 Symposium Announcement Jan 2006

2007 Symposium Announcement

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

No abstract provided.

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Learning Leadership Across Generations In Family-Owned Enterprises, Catherine Pratt Jan 2006

Learning Leadership Across Generations In Family-Owned Enterprises, Catherine Pratt

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

This study explores leadership development issues in family businesses. Family owned enterprises comprise a significant proportion of the business population. However, approximately half of family owned businesses do not survive generational transitions. The sheer number of ongoing leadership transitions begs greater understanding on how leadership is learned in the family business and how to improve the leadership development process. This study sought to understand how leadership is learned across generations by asking family business leaders about their own experience and perceptions. Family business leadership development themes and needs for education and research are identified.

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Making Principles Of Marketing Case Studies Tangible Through Computer-Aided Interactivity, Maggie O'Connor, Tulay Girard Jan 2006

Making Principles Of Marketing Case Studies Tangible Through Computer-Aided Interactivity, Maggie O'Connor, Tulay Girard

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

A web-based principles of marketing case study module was developed over a two year period between marketing students and faculty and instructional design students, staff, and faculty. The module was tested with five sections of principles of marketing students to find out whether or not students perceive a difference in learning marketing concepts and problem-solving skills when working on a paper case with no interactivity versus a Web-based case study module with computer-aided interactivity. This study further investigated whether students find a web-based case more enjoyable than a paper case and if students are more likely to be interested in …

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International Business Education And Practices: Chinese "Sea Turtles" And Economic Development, David Pan, Jon Shapiro Jan 2006

International Business Education And Practices: Chinese "Sea Turtles" And Economic Development, David Pan, Jon Shapiro

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

China's rapid economic growth has created a demand for professionals of international competence. Many Chinese go overseas studying and repatriate for this job market. However, expatriates with little job experience are often unemployed for an extended period unless they lower their expectations in coastal cities where economy is vibrant, while few go to inland regions of lesser developed. Thus, expatriates as "Sea Turtles" become "Sea Weeds." This paper addresses the issues determining this transformation by differential economic development. We discuss the current status of expatriate employability and emergent need in China, and also make policy and strategy suggestions.

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Outside The Lines: Exploring Student Use Of Web-Based Vicarious Learning About Financial Markets, Matthew Ford Jan 2006

Outside The Lines: Exploring Student Use Of Web-Based Vicarious Learning About Financial Markets, Matthew Ford

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

This study considers web-based expert commentary as a mechanism for college student learning about financial markets. Social cognitive theory suggests that students may team vicariously by observing the thought processes expressed in the writings of well chosen web-based role models and adopting similar patterns of thought over time. An exploratory study using undergraduate business school students investigated the change in measures of financial market awareness after exposure to web-based commentary. Significant learning effects were evident, particularly when exposure was augmented by structure that guided the learning experience. Although more research is required, these findings suggest the utility of web-based expert …

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Cover, Front Matter & Editorial Board Jan 2006

Cover, Front Matter & Editorial Board

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

No abstract provided.

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2007 Symposium Announcement Jan 2006

2007 Symposium Announcement

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

No abstract provided.

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Making The Decision To Outsource A Service Department: Who Should Deliver Internal Audit Services?, Hubert Glover, Jeffrey Mcmillan, Jean Wells Jan 2006

Making The Decision To Outsource A Service Department: Who Should Deliver Internal Audit Services?, Hubert Glover, Jeffrey Mcmillan, Jean Wells

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

The 2001-2003 wave of financial fraudulent reporting, aggressive earnings management, and overall management integrity issues highlight the important role that an internal audit function can have in protecting organizations and demonstrate how important it is that internal auditors operate with independence and objectivity. This paper highlights the issues organizations face when contemplating the internal audit outsourcing market. The illustrative materials provide exposure to the strategic, analytical, financial and operational decisions involved with retaining or outsourcing a corporate internal audit department.

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About Synergy And Dissynergy: Change, Strategic And Chaotic Decision Choices, And Resultant Outcomes, Chris Crawford Jan 2006

About Synergy And Dissynergy: Change, Strategic And Chaotic Decision Choices, And Resultant Outcomes, Chris Crawford

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

Change occurs at a rate quicker than most organizations can strategically respond. In fact, like any gambler, decision making in the current business environment is little more than playing the odds in some cases. Nonetheless, organizations attempting to succeed must try to minimize the chaotic element of decision making through the introduction of strategic thinking. Moving toward strategic thought can sometimes propel organizations into a synergistic spiral of decision making - where one decision reveals further opportunities. Likewise, organizations that fail to prepare for the chaotic will find themselves falling into a dissynergistic spiral where failure breeds even more failure. …

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