Business Commons^™

Lost In Translation: Impediments To The Homogenous Interpretation Of Ifrs Translations, Addison N. Scott

Accounting Undergraduate Honors Theses

In order to satisfy the financial needs of an increasingly globalized world, regulators and accounting professionals have pursued the harmonization of national accounting standards through International Financial Reporting Standards (IFRS). These standards have been adopted in more than 100 countries and are currently available in 47 languages. When financial information is prepared in accordance with IFRS, users of that information may assume that the application of the accounting rules is consistent across countries. In actuality, many differences in interpretation and application can occur because of the difficulties inherent in translating the standards from one language to another. Inconsistent application of …

Montana Nonresident Traveler Expenditures And Economic Contribution: 2013, Kara Grau

Institute for Tourism and Recreation Research Publications

This report shows the economic contributions, expenditures, and average daily spending of nonresident visitors to Montana during 2013.

Taking Flight – May 2014 Edition, Georgia Southern University

College of Business: News & Publications

• Message from the Dean
• Alumni Spotlight – Melissa Woodard
• Georgia Southern University Spring 2014 Graduation Speakers
• Logistics Case Competition
• 24th Annual Accounting Day Celebrated
• MBA Marketing Class Visits Byrd Cookie Company
• Lee, Hill & Johnston Insurers Recognized by AutoOwners as 2nd Highest Producer in Georgia
• Senior Social – Eagle Executive Society
• College of Business Student Team Makes Pitch at TiE Atlanta’s University Business Plan Competition
• Georgia Southern University Co-Hosted Fraud & Forensic Accounting Education Conference
• About PKM
• The First 500 Alumni Network
• The First 500 Scholarship: The Road to $100,000

Stupid Doctors And Smart Construction Workers: Perspective-Taking Reduces Stereotyping Of Both Negative And Positive Targets, Cynthia S. Wang, Gillian Ku, Kenneth Tai, Adam D. Galinsky

Research Collection Lee Kong Chian School Of Business

Numerous studies have found that perspective-taking reduces stereotyping and prejudice, but they have only involved negative stereotypes. Because target negativity has been empirically confounded with reduced stereotyping, the general effects of perspective-taking on stereotyping and prejudice are unclear. By including both positively and negatively stereotyped targets, this research offers the first empirical test of two competing hypotheses: The positivity hypothesis predicts that perspective-taking produces a positivity bias, with less stereotyping of negative targets but more stereotyping of positive targets. In contrast, the stereotype-reduction hypothesis predicts that perspective-taking reduces stereotyping, regardless of target valence. Three studies support the stereotype-reduction hypothesis. Perspective-taking …

Future Scenarios For Management Education, Howard Thomas, Michelle P. Lee, Alexander Wilson

Research Collection Lee Kong Chian School Of Business

Business schools are facing unprecedented challenges, ranging from financial sustainability in some quarters to waning demand for the MBA to the potentially disruptive impact of massive open online courses. Given these challenges, how might the future of management education unfold? The purpose of this paper is to better understand how leaders in management education perceive these challenges and their likely impact on the evolution of the field. The authors conducted in-depth interviews with 39 experts, the majority of who were in leadership positions at business schools. Each of these in-depth interviews was tape-recorded, transcribed and then content-analysed. The authors asked …

Corporate Sociability: Analysing Motivations For Collaborative Regulation, Mark Findlay

Research Collection Yong Pung How School Of Law

The article explores the features and charts the principle theorizing of regulatory sociability from collaboration rather than intervention, whatever the interest-based motivation behind transforming crisis, toward orderliness. A key theme is the role played by corporations in facilitating and benefiting from sociability. A particular explanatory focus on the way in which corporate culture can change from predatory jurisdiction shopping to embracing mutuality of interests in the context of environmental sustainability is employed. The article concludes with a discussion of how, as compulsory discipline increases, it may produce compliance but at costs for regulatory sociability. The alternative regulatory paradigm is one …

Management Education: The Path Behind And The Road Ahead, Howard Thomas

Research Collection Lee Kong Chian School Of Business

Despite these identity struggles and occasional moments of crisis, business schools have grown in popularity over the years and are resilient to fluctuations in the economy.

Realistic Ways To Raise Cpf Returns, Seng Kee Benedict Koh

Research Collection Lee Kong Chian School Of Business

No abstract provided.

Bank Accounting Conservatism And Bank Loan Pricing, Chu Yeong Lim, Edward Lee, Asad Kausar, Martin Walker

Research Collection School Of Accountancy

This paper studies the effects of bank accounting conservatism on the pricing of syndicated bank loans. We provide evidence that banks timelier in loss recognition charge higher spreads. We go onto consider what happens to the relationship between spreads and timeliness in loss recognition during the financial crisis. During the crisis, banks timelier in loss recognition increase their spreads to a lesser extent than banks less timely in loss recognition. These findings are broadly consistent with the argument that conditional accounting conservatism serves a governance role. The policy implication is that banks timelier in loss recognition exhibit more prudent and …

Short Sellers And Corporate Disclosures, Qiang Cheng, Xia Chen, Ting Luo, Heng Yue

Research Collection School Of Accountancy

We examine how short sellers affect corporate disclosures using a natural experiment. From May 2005 to July 2007, the SEC implemented a pilot program by randomly selecting one third of Russell 3000 stocks and removing the short sale price tests for these stocks (referred to as pilot firms), leading to lower short-selling constraint, without changing the requirement for other firms (referred to as control firms). We compare the change in corporate disclosures between the pilot firms and the control firms during this period. We find that compared to the control firms, the pilot firms are more likely to issue good …

Causes And Consequences Of Corporate Asset Exchanges By Listed Companies In China, Fang Lou, Jiwei Wang, Hongqi Yuan

Research Collection School Of Accountancy

China's listed companies often exchange corporate assets with their parent companies. We find that listed companies that have been incompletely restructured from former state-owned enterprises and in sound financial condition tend to exchange higher quality assets for lower quality assets (i.e., tunneling). However, when there is a need to avoid reporting a loss and to raise additional capital, listed companies tend to exchange lower quality assets for higher quality assets (i.e., propping). We also find that the market reacts indifferently to asset exchange announcements. Finally, we find asset exchanges motivated by a tunneling (propping) incentive to be associated with poorer …

The Role Of Deferred Pay In Retaining Managerial Talent, Radhakrishnan Gopalan, Sheng Huang, Johan Maharjan

Research Collection Lee Kong Chian School Of Business

We examine the role of deferred vesting of stock and option grants in reducing executive turnover. To the extent an executive forfeits all unvested stock and option grants if she leaves the firm, deferred vesting will increase the cost (to the executive) of early exit. Using pay Duration proposed in Gopalan, et al., (forthcoming) as a measure of the length of managerial pay, we find that CEOs and non-CEO executives with longer pay Duration are less likely to leave the firm voluntarily. Employing the vesting of a large prior-year stock/option grant as an instrument for Duration, we find the effect …

Irrational To Expect Low Risk And High Returns, Benedict Koh

Research Collection Lee Kong Chian School Of Business

The low interest paid on Central Provident Fund (CPF) balances when compared with the relatively high returns earned by government investment entities such as Temasek Holdings and GIG is a common gripe.

Realistic Ways To Raise Cpf Returns, Benedict Koh

Research Collection Lee Kong Chian School Of Business

The CPF Investment Scheme can be modified to help financially illiterate members make better investment decisions.

Intergroup Competition As A Double-Edged Sword: How Sex Composition Regulates The Effects Of Competition On Group Creativity, Marcus Baer, Abhijeet K. Vadera, Roger T. A. J. Leenders, Greg R. Oldham

Research Collection Lee Kong Chian School Of Business

Building on social role theory, we extend a contingency perspective on intergroup competition proposing that having groups compete against one another is stimulating to the creativity of groups composed largely or exclusively of men but detrimental to the creativity of groups composed largely or exclusively of women. We tested this idea in two separate studies: a laboratory experiment (Study 1) and a field study (Study 2). Study 1 showed that competition had the expected positive effects on the creativity of groups composed mostly or exclusively of men and produced the predicted negative effects on the creativity of groups composed of …

Wealth Management In Singapore, Francis Koh

Research Collection Lee Kong Chian School Of Business

As early as 2015, Singapore may oust Switzerland as the world’s top finance hub. But the path forward requires adjustments in the strategic direction of individual firms. Wealth management in Singapore is vibrant, growing, challenging.

An Oreo With Chinese Characteristics, Srinivas K. Reddy

Research Collection Lee Kong Chian School Of Business

In late 2005, Shawn Warren, head of biscuits, Asia Pacific for Kraft, was in desperate need of a quick turnaround strategy. Oreo, after nearly 10 years in the China market was facing the imminent disaster of being completely pulled from the shelves. Local retail channels, along with company headquarters near Chicago, had finally grown impatient of the iconic product's lacklustre sales. When Warren described the turnaround in March 2012, he said, "The first step to solving a problem is to admit you have one. We are committed to have this brand and put resources behind it."

The Relationship Of Goal Focus To Physical Distance, Job Title And Years Served Within The University Of Arkansas Division Of Agriculture, Christina Miller

Graduate Theses and Dissertations

The purpose of this study is to determine the relationship between physical distance from the headquarters, number of years working within the Division of Agriculture, and job title compared to mission statement and goal focus. The Division of Agriculture as part of the University of Arkansas System is a unique organization because many of its employees are not physically located at the headquarter locations of Little Rock and Fayetteville. The Cooperative Extension Service, part of the Division of Agriculture, has at least one office in each of Arkansas's 75 counties as well as faculty and staff members located at five …

Canaries In The Urban Data Mine: Analytics For Smarter City Life, Robert J. Kauffman

Research Collection School Of Computing and Information Systems

Technology-based sensors and data analytics have created unprecendented levels of informedness for consumers, corporations, the public and government agencies. The information they generated provides a basis for smarter cities and more sustainable urban living.

Handling Location Uncertainty In Event Driven Experimentation, Kartik Muralidharan, Srinivasan Seshan, Narayan Ramasubbu, Rajesh Krishna Balan

Research Collection School Of Computing and Information Systems

The wide spread use of smart phones has ushered in a wave of context-based advertising services that operate on pre-defined user events. A prime example is Location Based Advertising. What is missing though, is the ability to experiment with these services under varying event conditions with real users using their regular phones in real-world environments. Such experiments provide greater insight into user needs for and responsiveness towards context-based advertising applications. However, these event-driven experiments rely on data that arrive from sources such as mobile sensors which have inherent uncertainties associated with them. This effects the interpretation of the outcome of …

2014 North County Senior Connections: Needs Assessment And Asset Mapping, Mary Jo Schumann, Crystal Trull

Seniors

In December 2013, the Rancho Santa Fe Foundation (RSFF) commissioned the Caster Center for Nonprofit and Philanthropic Research (Caster Center) at the University of San Diego to conduct a Phase I research study to provide RSFF Grants and Projects Committee (GPC) with relevant data and research needed to help make informed decisions about a new program titled “North County Senior Connections” (NCSC).

Should Las Vegas Pursue Establishing An Online Gaming Cluster? An Exploratory Study, Laimonas Gubista

UNLV Theses, Dissertations, Professional Papers, and Capstones

The purpose of this research was to determine whether (1) clustering benefits cities, (2) Las Vegas is a cluster of the worldwide gaming industry, and (3) online gaming cluster is forming in Las Vegas in spite of unfavorable business environment. The exploratory study should be useful to lawmakers and business leaders in shaping Nevada’s future. It could provide essential information focusing on whether Las Vegas should actively pursue an online gaming cluster.

Examining The Effects Of Casino Lottery Promotions, Maria Colin Magaña

UNLV Theses, Dissertations, Professional Papers, and Capstones

Casinos employ marketing and promotional activities to attract and retain customers within the competitive industry. Promotions awarding players thousands of dollars are not uncommon. To capitalize on this investment, the success of these promotional activities is crucial. The effectiveness of casino promotions has been scarcely examined within research. Only a few studies have directly examined the impact of casino lottery promotions (Lucas & Bowen, 2002; Lucas et al., 2006; Suh et al., 2014). Literature on promotional games can be used to fill the gap in knowledge regarding casino lottery promotions and to provide a starting point for future research. This …

Integrating Start-Up Companies Organizational Structure In A Business Intelligence Team Environment, Patrik Balint

UNLV Theses, Dissertations, Professional Papers, and Capstones

No abstract provided.

Lattice Methods For The Valuation Of Options With Regime Switching, Atul Sancheti

UNLV Theses, Dissertations, Professional Papers, and Capstones

In this thesis, we have developed two numerical methods for evaluating option prices under the regime switching model of stock price processes: the Finite Difference lattice method and the Monte Carlo lattice method.

The Finite Difference lattice method is based on the explicit finite difference scheme for parabolic problems. The Monte Carlo lattice method is based on the simulation of the Markov chain. The advantage of these methods is their flexibility to compute the option prices for any given stock price at any given time. Numerical examples are presented to examine these methods. It has been shown that the proposed …

What Effect Do Rumors Have On Publicly Traded Sports Teams?, Paul Karasaridis

Business/Business Administration

This paper explores the effects of rumors on stock prices. It targets publicly traded soccer teams to see what impact rumors of players transferring, in and out of teams, has on their respective stock returns. A total of 56 rumors are being used in the analysis. An event study is conducted around the dates of each transfer rumor in order to examine what types of abnormalities exist in the returns of the stock. To further investigate this study, a cross sectional analysis is being performed to see whether player reputation, player status, and future validity of the rumors had more …

The Cost Of Corporate Carelessness, Genesis Tejeda

Business/Business Administration

In this thesis, I will be discussing the financial ramifications of the parties affected by BP’s carelessness in the days preceding the Deepwater Horizon oil spill in the Gulf of Mexico on April 20, 2010. Before the Deepwater Horizon oil spill occurred, there were a series of strategic decisions that BP and its executives made that caused the Macondo well to explode approximately 48 miles off the coast of Louisiana at 9:56 pm on April 20, 2010. After the explosion of the well and the subsequent 5 million gallons of oil that spilled into the Gulf of Mexico, there were …

Theoretical Consequence Of Social Media And Retail Marketing, Jessica Wald

Business/Business Administration

Social media has become a focus of marketing within the past few years. Companies have changed their advertising approach to adapt to the new audience utilizing social media. Social media itself is such a vague phrase, but it encompasses Facebook, Twitter, Instagram, Pinterest, YouTube, Google+, Tumblr, and countless more websites. Throughout the course of this thesis, I look at two well-known companies, Starbucks and McDonald’s, and compare them, focusing on their social media usage. My focus is looking at how these two worldwide companies use their Facebook pages, Twitter pages, and Instagram accounts to promote their own brand image and …

Table Games Revenue Management: A Bayesian Approach, Daryl F. Boykin

UNLV Theses, Dissertations, Professional Papers, and Capstones

With growing competition for casino floor space, the Table Games department is under increased pressure to improve revenues. Current systems in the department rely upon a supervisor's intuitive knowledge about business trends hourly to respond to business levels. By using Bayesian analysis, it is possible to develop a functional revenue management system for making optimal business decisions in the Table Game Departments.

Work And Home-Life Balance: A Comparative Study Of Hotel Employee Satisfaction In The West And Midwest, Amanda Connick

UNLV Theses, Dissertations, Professional Papers, and Capstones

This study was conducted in the Western and Midwestern United States at mid-scale hotels with no food and beverage services regarding hotel employee satisfaction of work and home-life balance. The purpose of this study was to investigate the factors influencing employee perceptions of work and home-life balance, and to determine whether the regional locations of the work influence those perceptions.

The data was collected using an online survey from several hotels in the Western U.S. and Midwestern U.S. A total of 120 surveys were completed, 78 were usable. There were 45 respondents from the Midwest and 33 respondents from the …