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2008

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Full-Text Articles in Business

A Study Of Foreign Earnings Management Using An Empirical Distribution Approach, Nancy Manzhen Fan Jun 2008

A Study Of Foreign Earnings Management Using An Empirical Distribution Approach, Nancy Manzhen Fan

Accounting Dissertations - Archive

Effective January 1, 1998, SFAS 131 changed the way managers voluntarily disclose business, geographic and operating segments of their companies. Reporting geographic segments is specifically related to the reporting of overseas operations of multinational companies. This study analyzes the possibility of earnings management in foreign earnings and how SFAS 131 might have changed the patterns of foreign earnings distribution. I use an empirical distribution approach outlined by Burgstahler and Dichev (1997) in examining whether foreign earnings are managed to avoid earnings decreases and losses. Results show that foreign earnings are managed to avoid losses but not earnings decreases. In addition, …

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Financial Environment And Small Businesses In Kosova, Perparim Nuhiu Jun 2008

Financial Environment And Small Businesses In Kosova, Perparim Nuhiu

Theses and Dissertations

No abstract provided.

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Does Watching Television Really Affect Cognitive Development In Young Children?, Knowledge@Smu Jun 2008

Does Watching Television Really Affect Cognitive Development In Young Children?, Knowledge@Smu

Knowledge@SMU

Is a preschool child who spends many hours in front of the television deprived of enriching experiences and healthy activities that facilitate brain development? Joint research by economics professors Huang Fali of Singapore Management University and Lee Myoung-jae of Korea University investigated the effects of watching television on the cognitive development of children by analysing math and reading scores of children aged 8-9 years, and how these related to their television-watching patterns at 6-7 years of age. Their research yielded some surprises.

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Using Van Valens Procedure In Business Research To Assess Consistent Differences In Multidimensional Variability In Two Or More Groups, Mark L. Berenson, Kimberly Killmer Hollister Jun 2008

Using Van Valens Procedure In Business Research To Assess Consistent Differences In Multidimensional Variability In Two Or More Groups, Mark L. Berenson, Kimberly Killmer Hollister

Department of Information Management and Business Analytics Faculty Scholarship and Creative Works

Much business research involves comparisons in two or more groups on many dimensions. This paper primarily focuses on demonstrating and providing guidance as to how researchers should approach a multivariate analysis in the comparison of sets of corresponding characteristics in two or more independent groups. In particular, this paper demonstrates the utility of a simple but not widely known procedure developed by Van Valen (1978) that should be employed to test for the significance of differences in overall variability in the sets of corresponding characteristics in two or more groups, a test that enjoys much statistical power in detecting significant …

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Forecasting Flying Hour Costs Of The B-1, B-2, And B-52 Bomber Aircraft, Stefanie L. Van Dyk Jun 2008

Forecasting Flying Hour Costs Of The B-1, B-2, And B-52 Bomber Aircraft, Stefanie L. Van Dyk

Theses and Dissertations

This thesis both evaluates, and presents improvements to, the current method of forecasting flying costs of Air Force aircraft. It uses depot level repairable (DLR) and consumable (CONS) data for the Air Force's bomber platforms: B-1B, B-2, and B-52H. The current forecasting method assumes a proportional relationship between costs and flying hours such that 1) when no hours are flown costs are zero, and 2) a 1% increase in flying hours will increase costs by 1%. The findings of this research indicate that applying log-linear ordinary least squares regression techniques may be an improved fit of flying cost data over …

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Driving Ohio's Prosperity (Auto Supply Chain), Edward W. Hill Jun 2008

Driving Ohio's Prosperity (Auto Supply Chain), Edward W. Hill

All Maxine Goodman Levin School of Urban Affairs Publications

in cooperation with The MPI Group, Inc. Prepared for Compete Columbus. Central Ohio Is the Leverage Point of a Two-Job Strategy for Growing the Value of Automotive & Advanced Manufacturing How to help manufacturers do today’s job of meeting customers’ demands and tomorrow’s job of continuing to innovate and improve.

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Pre-Test Assessment, Thomas Berry Jun 2008

Pre-Test Assessment, Thomas Berry

College of Business Faculty and Staff Works

Pre-tests are a non-graded assessment tool used to determine pre-existing subject knowledge. Typically pre-tests are administered prior to a course to determine knowledge baseline, but here they are used to test students prior to topical material coverage throughout the course. While counterintuitive, the pre-tests cover material the student is not expected to know, but serve as a motivational tool and a road map for the students, resulting in improved course performance.

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A Long Spell Of Uncertainty, John Austin, Chris Decker, Tom Doering, Ernie Goss, Bruce Johnson, Lisa Johnson, Ken Lemke, Franz Schwarz, Scott Strain, Eric Thompson, Keith Turner Jun 2008

A Long Spell Of Uncertainty, John Austin, Chris Decker, Tom Doering, Ernie Goss, Bruce Johnson, Lisa Johnson, Ken Lemke, Franz Schwarz, Scott Strain, Eric Thompson, Keith Turner

Economics Faculty Publications

We find ourselves in a period of sustained economic uncertainty. Today, like 6 months ago, the U.S. economy is on the brink of a recession. Weakness in lending activity, coupled with weakness in the housing sector and related manufacturing industries has stymied economic growth since late 2007. At times, recession seems imminent. But, the official measures, such as quarterly gross domestic product, do not clearly signal that the economy is contracting. Further, prices are rising rapidly for food and energy. That is the uncertainty. Will 2008 be remembered as a recession year, or as a period of disappointing but slow …

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Tax Relief For Firefighters And Emts, Anthony P. Curatola, Anthony J. Cataldo Ii Jun 2008

Tax Relief For Firefighters And Emts, Anthony P. Curatola, Anthony J. Cataldo Ii

Accounting Faculty Publications

No abstract provided.

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The Emergence Of The Concept Of Job Satisfaction In Organizational Behavior, Saad Ali Al-Anzi Jun 2008

The Emergence Of The Concept Of Job Satisfaction In Organizational Behavior, Saad Ali Al-Anzi

Journal of Economics and Administrative Sciences

The prestigious Journal of Management History is highly commendable for its distinguished role in grounding management thought and accurately attributing theoretical concepts to their original authors. Volume 12, Issue 3 (2006) of this journal featured a significant historical review entitled "The emergence of job satisfaction in organizational behavior: A historical overview of the dawn of job attitudes research" by Thomas A. Wright, a Professor in the Department of Management at the University of Nevada. To begin, it must be emphasized that job satisfaction—a pivotal term in organizational behavior—originated within early 20th-century empirical studies focused on work attitudes, specifically through the …

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An Educational Module For Enhancing Business Strategies For Web Sites Of Small Rural Firms: An Experience Economy Approach, Miyoung Jeong Ph.D., Ann Marie Fiore, Linda Niehm Jun 2008

An Educational Module For Enhancing Business Strategies For Web Sites Of Small Rural Firms: An Experience Economy Approach, Miyoung Jeong Ph.D., Ann Marie Fiore, Linda Niehm

Faculty Publications

The project described here introduces an educational module for use by Extension professionals and business owners/operators. The module is designed to help small rural firms build a unique and experiential Web site consistent with their physical stores by implementing 4E strategies. The module presents strategies to enhance the Web site experience and includes an introduction to Pine and GiImore's (1999) experience economy (4E) concepts and their application to Web site design for small rural retail and hospitality businesses. The module supports a step-by-step approach to assessing firms' experiential offerings and designing experience-rich Web sites. Copyright © by Extension Journal, Inc.

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Testing Of Lot Sizing Methods In The Mrp Ii System: A Case Study Of The Babel Plant, General Company For Battery Manufacturing, Sabah M. Al-Najjar, Azzam Abdulwahab Alsabbagh Jun 2008

Testing Of Lot Sizing Methods In The Mrp Ii System: A Case Study Of The Babel Plant, General Company For Battery Manufacturing, Sabah M. Al-Najjar, Azzam Abdulwahab Alsabbagh

Journal of Economics and Administrative Sciences

MRP is a system intended for the batch manufacturing of discrete parts including assemblies and subassemblies that should be stocked to support future manufacturing needs. Due to the useful information provided by MRP it has evolved into a Manufacturing Resources Planning, MRP II, a system that ties the basic MRP system to the other functional areas of the company such as marketing, finance, purchasing, etc. The objective of this research, which was conducted at the State Company for Batteries Manufacturing, is to test the performance of some popular lot-sizing techniques used within MRP II framework. It is hypothesized that the …

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Building Benchmarks, James D. Sterling Jun 2008

Building Benchmarks, James D. Sterling

Business and Information Technology Faculty Research & Creative Works

No abstract provided.

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Behavioral Explanations Of Trading Volume And Short-Horizon Price Patterns: An Investigation Of Seven Asia-Pacific Markets, David K. Ding, Thomas H. Mclnish, Udomsak Wongchoti Jun 2008

Behavioral Explanations Of Trading Volume And Short-Horizon Price Patterns: An Investigation Of Seven Asia-Pacific Markets, David K. Ding, Thomas H. Mclnish, Udomsak Wongchoti

Research Collection Lee Kong Chian School Of Business

We investigate whether behavioral postulations offer any implicit explanation of the country-varying relation between trading volume and price pattern among short-horizon winners/losers in seven Pacific-Basin markets during the period 1990 to 2000. Our findings lend credence to the Lee and Swaminathan [Lee, C. and Swaminathan, B., 2000. Price momentum and trading volume, Journal of Finance 55, 2017-2069.] Momentum Life Cycle explanation that high (low) volume winners (losers) are more likely to experience price reversals, whereas high (low) volume losers (winners), price momentum, in the subsequent period. This observation is especially pronounced in Hong Kong. Other models such as those based …

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Women's Work And The Informal Sector: Case Studies Of Egypt's Feminization Of The Textile And Garment Industries And Market Vendors, Engi Assaad El-Maghraby Jun 2008

Women's Work And The Informal Sector: Case Studies Of Egypt's Feminization Of The Textile And Garment Industries And Market Vendors, Engi Assaad El-Maghraby

Archived Theses and Dissertations

No abstract provided.

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A Survey Of Audit Committee Members Of Public Listed Companies In Singapore, Kwong Sin Leong, Themin Suwardy, Yang Hoong Pang Jun 2008

A Survey Of Audit Committee Members Of Public Listed Companies In Singapore, Kwong Sin Leong, Themin Suwardy, Yang Hoong Pang

Research Collection School Of Accountancy

This report summarises the results of the survey of audit committee members of public listed companies in Singapore commissionedby the Audit Committee Guidance Committee (ACGC). Funding for this project was provided by School of Accountancy, Singapore Management University. The sampling frame was locally-domiciled audit committee members of publicly listed companies in Singapore. A sample size of 711 would have been adequate to achieve a 95% confidence level, and a 3% confidence interval. The survey was sent out to 873 names and addresses provided by the Accounting and Corporate Regulatory of Singapore on 14 March2008, with a reminder on 4 April …

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Business Faculty Perceptions Of Positive And Negative Student Behaviors, David C. Shepherd, Kathy Shepherd, Sheb L. True Jun 2008

Business Faculty Perceptions Of Positive And Negative Student Behaviors, David C. Shepherd, Kathy Shepherd, Sheb L. True

Faculty Articles

The behavior of students can enhance or degrade the classroom experience for students and faculty alike. While a stream of research has focused on student behaviors in primary and secondary education, little attention has been directed at student behaviors in the higher education setting. The qualitative research presented in this manuscript identifies student behaviors that business faculty perceive to be examples of unusually positive or negative behaviors. Research implications and suggestions for future research are also presented.

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Aicpa Professional Standards: Code Of Professional Conduct And Bylaws, As Of June 1, 2008, American Institute Of Certified Public Accountants (Aicpa) Jun 2008

Aicpa Professional Standards: Code Of Professional Conduct And Bylaws, As Of June 1, 2008, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

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Aicpa Technical Practice Aids, As Of June 1, 2008, Volume 2, American Institute Of Certified Public Accountants (Aicpa) Jun 2008

Aicpa Technical Practice Aids, As Of June 1, 2008, Volume 2, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

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Aicpa Technical Practice Aids, As Of June 1, 2008, Volume 1, American Institute Of Certified Public Accountants (Aicpa) Jun 2008

Aicpa Technical Practice Aids, As Of June 1, 2008, Volume 1, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

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Circular And Cumulative Causation And The Social Fabric Matrix, F. Gregory Hayden Jun 2008

Circular And Cumulative Causation And The Social Fabric Matrix, F. Gregory Hayden

College of Business: Faculty Publications

This study combines the problem orientation of instrumentalism and the systems analysis of circular and cumulative causation (CCC) through the utilization of a social fabric matrix (SFM) and network digraph. The SFM is utilized to articulate part of the Nebraska State system used to distribute state funds among local K-12 public schools. The empirical content is used to derive conceptual conclusions about CCC and to make comments about a controversy regarding agents, institutions, and new rule development. This study provides a refinement of CCC, and it confirms that rules are not the result of self-action by agents.

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Dynamic Performance And The Performance-Performance Rating Relation, Jochen Reb, Gary J. Greguras Jun 2008

Dynamic Performance And The Performance-Performance Rating Relation, Jochen Reb, Gary J. Greguras

Research Collection Lee Kong Chian School Of Business

In this commentary we discuss the appropriateness and usefulness of taking into account the dynamic nature of performance when considering the relation between job performance and ratings of job performance. Like the vast majority of research in this area, Murphy (this issue) does not critically examine whether or how changes in ratee performance over time influence job performance ratings. As noted by Murphy and Cleveland (1995), a limitation of performance appraisal research is that it has ignored that employee performance “…is embedded in a context or pattern of employee performance over time” (p. 73). In this commentary, we argue that …

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International Perspectives On The Legal Environment For Selection, Brett Myors, Filip Lievens, Steven F. Cronshow, E Schollaert, G Van Hoye, A Mladinic, V Rodriguez, H Aguinis, Dd Steiner, F Rolland, H Schuler, A Frintrup, I Nikolaou, M Tomprou, S Subramony, Sb Raj, S Tzafrir, P Bamberger, M Bertolino, M Mariani Jun 2008

International Perspectives On The Legal Environment For Selection, Brett Myors, Filip Lievens, Steven F. Cronshow, E Schollaert, G Van Hoye, A Mladinic, V Rodriguez, H Aguinis, Dd Steiner, F Rolland, H Schuler, A Frintrup, I Nikolaou, M Tomprou, S Subramony, Sb Raj, S Tzafrir, P Bamberger, M Bertolino, M Mariani

Research Collection Lee Kong Chian School Of Business

Perspectives from 22 countries on aspects of the legal environment for selection are presented in this article. Issues addressed include (a) whether there are racial/ethnic/religious subgroups viewed as "disadvantaged,'' (b) whether research documents mean differences between groups on individual difference measures relevant to job performance, (c) whether there are laws prohibiting discrimination against specific groups, (d) the evidence required to make and refute a claim of discrimination, (e) the consequences of violation of the laws, (f) whether particular selection methods are limited or banned, (g) whether preferential treatment of members of disadvantaged groups is permitted, and (h) whether the practice …

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Work Dispersion, Process-Based Learning And Offshore Software Development Performance, Narayanasamy Ramasubbu, Sunil Mithas, M. S. Krishnan, Chris Kemerer Jun 2008

Work Dispersion, Process-Based Learning And Offshore Software Development Performance, Narayanasamy Ramasubbu, Sunil Mithas, M. S. Krishnan, Chris Kemerer

Research Collection School Of Computing and Information Systems

In this paper we develop a learning-mediated model of offshore software project productivity and quality to examine whether widely adopted structured software processes are effective in mitigating the negative effects of work dispersion in offshore software development. We explicate how the key process areas of the capability maturity model (CMM) can be utilized as a platform to launch learning routines in offshore software development and thereby explain why some offshore software development process improvement initiatives are more effective than others. We validate our learning-mediated model of offshore software project performance by utilizing data collected from 42 offshore software projects of …

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2008 June, Office Of Communications & Marketing, Morehead State University. Jun 2008

2008 June, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Press releases for June of 2008.

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Nafta: Past, Present And Future, Anastasios G. Malliaris, Alexander J. Kondonassis, Chris Paraskevopoulos Jun 2008

Nafta: Past, Present And Future, Anastasios G. Malliaris, Alexander J. Kondonassis, Chris Paraskevopoulos

School of Business: Faculty Publications and Other Works

The North American Free Trade Agreement (NAFTA) – an extension of the Free Trade Agreement (FTA) between Canada and USA to include Mexico – went into effect on January 1, 1994, primarily as an agreement to eliminate restrictions on trade and investment over the course of twelve years. NAFTA is a trade agreement and after twelve years remains as such with limited prospects, if any, of widening or deepening the integration process. Despite its narrow scope, the agreement became, from the start, controversial – and continues to be so – not only for trade and investment matters but for a …

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Broadening International Perspectives On The Legal Environment For Personnel Selection, Brett Myors, Filip Lievens, Greet Van Hoye, Steven F Cronshaw, Antonio Mladinic, Viviana Rodriguez, Herman Aguinis, Dirk D Steiner, Florence Rolland, Heinz Schuler, Andreas Frintrup, Ioannis Nikolaou, Maria Tomprou, S Subramony, Shabu B Raj, Shay Tzafrir, Peter Bamberger, Marilena Bertolino, Marco Mariani, Franco Fraccaroli Jun 2008

Broadening International Perspectives On The Legal Environment For Personnel Selection, Brett Myors, Filip Lievens, Greet Van Hoye, Steven F Cronshaw, Antonio Mladinic, Viviana Rodriguez, Herman Aguinis, Dirk D Steiner, Florence Rolland, Heinz Schuler, Andreas Frintrup, Ioannis Nikolaou, Maria Tomprou, S Subramony, Shabu B Raj, Shay Tzafrir, Peter Bamberger, Marilena Bertolino, Marco Mariani, Franco Fraccaroli

Research Collection Lee Kong Chian School Of Business

Perspectives from 22 countries on aspects of the legal environment for selection are presented. Issues addressed include a) whether there are racial/ethnic/religious subgroups viewed as “disadvantaged minority”, b) whether research documents mean differences between groups on individual difference measures relevant to job performance, whether there are laws prohibiting discrimination against specific groups, d) what is required to make and refute a claim of discrimination, e) what are the consequences of violation of the laws, f) whether particular selection methods are limited or banned, g) whether preferential treatment of members of minority groups is permitted, and h) whether the practice of …

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From The Head And The Heart: Locating Cognition- And Affect-Based Trust In Managers' Professional Networks, Roy Y. J. Chua, Paul Ingram, Michael W. Morris Jun 2008

From The Head And The Heart: Locating Cognition- And Affect-Based Trust In Managers' Professional Networks, Roy Y. J. Chua, Paul Ingram, Michael W. Morris

Research Collection Lee Kong Chian School Of Business

This article investigates the configuration of cognition- and affect-based trust in managers' professional networks, examining how these two types of trust are associated with relational content and structure. Results indicate that cognition-based trust is positively associated with economic resource, task advice, and career guidance ties, whereas affect-based trust is positively associated with friendship and career guidance ties but negatively associated with economic resource ties. The extent of embeddedness in a network through positive ties increases affect-based trust, whereas that through negative ties decreases cognition-based trust. These findings illuminate how trust arises in networks and inform network research that invokes trust …

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Audit Partner Tenure, Audit Firm Tenure, And Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?, Chih-Ying Chen, Chan-Jane Lin, Yu-Chen Lin Jun 2008

Audit Partner Tenure, Audit Firm Tenure, And Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?, Chih-Ying Chen, Chan-Jane Lin, Yu-Chen Lin

Research Collection School Of Accountancy

Mandatory audit partner relation has been adopted in some countries while audit firm rotation is still being debated in many places. Most of the extant research on the relation between auditor tenure and earnings quality provides evidence at the audit firm level. However, since audit firm tenure is correlated with partner tenure and audit firm rotation is more costly than partner rotation, it is important to know whether earnings quality is related to audit firm tenure, partner tenure, or both. We investigate this issue using a sample of Taiwanese companies for which the audit report must be signed by two …

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Corporate Governance, Shareholder Rights, And Shareholder Rights Plans: Poison, Placebo, Or Prescription?, Gary L. Caton, Jeremy C. Goh Jun 2008

Corporate Governance, Shareholder Rights, And Shareholder Rights Plans: Poison, Placebo, Or Prescription?, Gary L. Caton, Jeremy C. Goh

Research Collection Lee Kong Chian School Of Business

We examine the effect of poison pill adoptions on firm value, controlling for the adopting firm's preexisting corporate governance structure. We find that only companies with the most democratic governance structures, defined as those with the fewest preexisting protective governance provisions, experience significantly positive abnormal stock returns and significantly positive abnormal revisions in five-year earnings growth rate forecasts. Moreover, regression results indicate that abnormal returns and forecast revisions are significantly related to governance structure and not to board composition or subsequent merger activity.

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