Business Commons^™

Disclosure Transparency About Activity In Valuation Allowance And Reserve Accounts And Accruals-Based Earnings Management, Cory A. Cassell, Linda A. Myers, Timothy Seidel

Faculty Publications

We examine the relation between the transparency of disclosures about activity in valuation allowance and reserve accounts and accruals-based earnings management. We classify disclosures as being transparent if they provide detailed information about activity in the allowance and reserve accounts during the fiscal period. We find strong evidence that the extent of accruals-based earnings management is lower among companies with transparent disclosures than among companies without transparent disclosures. We also investigate whether the extent of accruals-based earnings management is lower for companies that provide transparent disclosures in one comprehensive schedule (i.e., the Schedule II) relative to those that provide transparent …

Market (In)Attention And The Strategic Scheduling And Timing Of Earnings Announcements, Ed Dehaan, Terry Shevlin, Jacob Thornock

Faculty Publications

We investigate whether managers “hide” bad news by announcing earnings during periods of low attention, or by providing less forewarning of an upcoming earnings announcement. Our findings are consistent with managers reporting bad news after market hours, on busy days, and with less advance notice, and with earnings receiving less attention in these settings. Paradoxically, our findings indicate that managers also report bad news on Fridays, but we do not find lower attention on Fridays. Further, we find negative returns when the market is notified of an upcoming Friday earnings announcement, which is consistent with investors inferring forthcoming bad news.

The Effects Of Out-Of-Regime Guidance On Auditor Judgments About Appropriate Application Of Accounting Standards, H. Scott Asay, Tim Brown, Mark W. Nelson, T. Jeffrey Wilks

Faculty Publications

Accountants making judgments with respect to a particular set of standards are increasingly aware of standards from other reporting regimes that offer additional or conflicting guidance. In fact, IFRS encourages reliance on out-of-regime standards when IFRS lacks guidance. This paper reports the results of two experiments which provide evidence that auditors in such circumstances are vulnerable to contrast effects, whereby reporting judgments under IFRS are systematically influenced away from the accounting treatment supported by standards from another regime (U.S. GAAP). Contrast effects are observed (1) when out-of-regime standards are considered before making a reporting judgment under IFRS and (2) when …

Impact Of Conservation Corps Experience On Corps Members, Mat D. Duerden, Michael B. Edwards, Robin Lizzo

Faculty Publications

This study examined the impact of conservation corps experiences on participants. Based upon existing gaps in the conservation corps literature and drawing from research on other comparable programs, this study addressed the following research questions: did involvement in a conservation corps program increase participants' (a) intention to pursue natural resource management related careers or education, (b) positive attitudes towards public lands, and (c) environmental activism? A quasi-experimental design was used to answer these questions. The participant group for the study came from IO different Public Lands Service Coalition corps in the Western United States during the 2011 season. The comparison …

An Examination Of How Entry-Level Staff Auditors Respond To Tone At The Top Vis-À-Vis Tone At The Bottom, Jeffrey Pickerd, Scott L. Summers, David A. Wood

Faculty Publications

Prior academic and practitioner literature argues that the ethical tone at the top of an organization is a key factor in establishing an effective internal control environment. Drawing on self-concept maintenance theory and in-group bias theory, we predict that entry-level staff auditors will disregard a company’s ethical standards unless they observe a strong ethical tone from both their partner (tone at the top) and their supervising senior (tone at the bottom). Also, we predict that staff auditors will be more influenced by the tone of their supervising senior than the partner when these two individuals provide conflicting tones. In a …

Citation-Based Accounting Education Publication Rankings, Mark Metcalf, Kevin Stocks, Scott L. Summers, David A. Wood

Faculty Publications

We extend prior accounting education research by ranking accounting education publications based on citation counts. We collect publications in two accounting education specialty journals, Issues in Accounting Education and Journal of Accounting Education, and 11 other high-quality journals included in the Summers and Wood (2015a) database. We aggregate rankings by institution and by individuals for both traditional publications (including “instructional resource” papers that are not case-based) and cased-based publications. We also provide citation-based benchmarking data for accounting education scholarship. We present our results in time windows of the most recent 6 years (i.e., 2008–2013, inclusive), 12 years (i.e., 2002–2013, inclusive), …

Them’S Fightin’ Words: The Effects Of Violent Rhetoric On Ethical Decision Making In Business, Joshua R. Gubler, Nathan P. Kalmoe, David A. Wood

Faculty Publications

Business managers regularly employ metaphorical violent rhetoric as a means of motivating their employees to action. While it might be effective to this end, research on violent media suggests that violent rhetoric might have other, less desirable consequences. This study examines how the use of metaphorical violent rhetoric by business managers impacts the ethical decision making of employees. We develop and test a model that explains how the use of violent rhetoric impacts employees’ willingness to break ethical standards, depending on the source of the rhetoric. The results of two experiments suggest that the use of violent rhetoric by a …

Organizational Strategies: Retaining And Developing Women Leaders, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

Strategic Planning In Real Estate Investment Trust, Xinyi Long

Honors Theses

This paper investigates various strategic planning models and then applies the models to the strategic planning process for a Real Estate Investment Trust (REIT). Several strategic models covered in this paper include Basic Strategic Planning Model, Issue-Based Strategic Planning Model, Kepner-Tregoe Matrix Model, and the Impact Analysis Model. Next, I discuss the roles of different functional areas within a REIT with respect to strategic planning. After fully analyzing these strategic models and the roles of various functional areas, I choose a REIT (AmREIT, Inc.) and perform a SWOT analysis to identify four issues facing this REIT. These four issues are …

Organizational Culture Change Resulting From Human Resources Outsourcing, Emily Murrell

University Honors Theses

Human Resources outsourcing has become a way for businesses to save money, but has also become a problem in keeping organizational environments the same (Cook, 2000; Cobb 2009; Mol, 2007). Outsourcing includes work that can be done by employees, but services can also be provided by an outside vendor for a lower price (Cook, 2000), and can affect an organizations performance (Mol, 2007). There are parts of Human Resources functions such as staffing, recruiting, training, succession planning and organizational development, and benefit planning that can be outsourced (Cook, 2000). Studies have looked at the difference between organizations that have outsourced …

Form Vs. Function In Rule 10b-5 Class Actions, Amanda M. Rose

Vanderbilt Law School Faculty Publications

The Supreme Court’s widely anticipated decision last term in Halliburton Co. v. Erica P. John Fund, Inc. did little to change the fundamental landscape of securities fraud litigation in the United States. Rule 10b-5 class actions premised on the “fraud-on-the-market” presumption of reliance may still be brought, although it is now clear that defendants may present evidence of lack of price distortion to rebut that presumption at the class certification stage. Halliburton does, however, raise a variety of new questions that will keep plaintiffs’ lawyers and defense counsel fighting for years to come. Determining the answers to these questions will …

واقع التعليم المحاسبي في العراق ومدى انسجامه مع معايير التعليم المحاسبي الدولية ( دراسة تطبيقية لعينة من الجامعات العراقية), ناظم شعلان جبار

Muthanna Journal of Administrative and Economics Sciences

لقد أكدت الوقائع التاريخية حقيقة أن المجتمع الذي يقوم على نظام تربوي وعلمي منفتح ومتجدد سيحتل موقعا كبيرا في عملية البناء والتطور, وللجامعات دورا مهما في المجتمع من خلال تنفيذها لهذا الدور الذي تطلع به والنظر بجدية لما يمليه عليها اسهامها في تطور المجتمع. ولاشك أن مسؤولية إعداد محاسبين مؤهلين بالمهارات المهنية المطلوبة تقع على عاتق عدد من الجهات، ومن أبرز هذه الجهات مؤسسات التعليم العالي وذلك من خلال صياغة وتبني ومواكبة سياسات وأساليب تعليمية حديثة تركز على إكساب الطالب الجامعي القدرات والمهارات المهنية اللازمة وتنمي لديه التفكير التحليلي والابتكاري ,أن الأسلوب التقليدي المتبع حاليا لا يؤهل الطالب الجامعي بالقدر …

اثر ادراك قواعد الضريبة الاساسية على اجراءات التحاسب الضريبي (دراسة استطلاعية), صباح حسن مجبل, خضير مجيد علاوي

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث الى بيان اهمية القواعد الاساسية للضريبة واثر ادراكها من قبل السلطة الضريبية في زيادة فاعلية الادارة الضريبية في عملية التحاسب الضريبي من خلال فرضية مفادها ان ضعف اجراءات التحاسب الضريبي ناتج عن انخفاض ادراك الادارة الضريبية للقواعد الاساسية للضريبة وتضمن البحث على جانب نظري وعملي وتم اعداد استبانه اعدت لهذا الغرض وبعد التحليل الاحصائي توصل الباحثان الى مجموعة من الاستنتاجات والتوصيات.

اختبار اثر العلاقة بين توزيعات الارباح و القيمة السوقية للأسهم باستخدام بعض من ادوات التحليل المالي دراسة تطبيقية لعينة من الشركات المدرجة في سوق العراق للاوراق المالية للفترة من 2010-2014, هند ضياء عبد الرسول

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث الى يفحص العلاقة بين توزيعات الارباح والقيمة السوقية للاسهم المدرجة في سوق العراق للاوراق المالية , ومدى تأثره بالقدرة الربحية والتدفق النقدي الحر والرافعة المالية . وقد تم فحص هذه العلاقة بأستخدام تحليل الانحدار المتعدد .تكونت عينة البحث من 42 شركة مساهمة مدرجة في سوق العراق للاوراق المالية موزعة على قطاعات المصارف والمالية والخدمات والصناعية خلال الفترة 2010-2014.اظهرت نتائج البحث وجود علاقة ذات دلالة احصائية بين الارباح الموزعة والقيمة السوقية للاسهم في القطاعات عينة البحث كما بينت نتائج البحث عدم وجود اثر للرافعة المالية على العلاقة بين الارباح الموزعة والقيمة السوقية للاسهم .

الحقوق السياسية للأقليات الدينية في الدساتير العراقية دراسة مقارنة مع الحقوق السياسية لأهل الذمة في الفكر الإسلامي, لطيف عبد الحسين موسى

Muthanna Journal of Administrative and Economics Sciences

من المعروف ان قواعد القانون الدستوري هي قواعد داخلية تنظم العديد من المسائل الهامة في الدولة , ومن ضمنها الحقوق والحريات العامة ، وقد اتجهت أكثر الدساتير في العالم إلى أحاطت هذه الحقوق ضمن مبادئ ونصوص دستورية وذلك للحيلولة من المساس بها والاعتداء عليها من أي جهة كانت .تعتبر حقوق الأقليات من أهم الملامح الأساسية للدساتير الديمقراطية ، لأنها تفسر كيف تحافظ الدولة عن حقوق الفئة القليلة بوجود الأغلبية وهم دائما أصحاب السلطة والقوة .سوف نسلط الضوء في هذا البحث على تعريف هذه الحقوق وأنواعها ، وكيف تعاملت الدساتير العراقية بمرور التاريخ مع الأقليات وحقوقهم السياسية، مثل حق الانتخاب ، …

دور نظام الرقابة الداخلية في كشف ورصد المخاطر الائتمانية في البنوك التجارية دراسة ميدانية في بنك الفلاحة والتنمية الريفية (Badr) الجزائر, بوطورة فضيلة, بقة الشريف

Muthanna Journal of Administrative and Economics Sciences

يعد النظام المصرفي من أكثر الأنظمة التي تنطوي على مخاطر، والقروض البنكية تعد الخدمة الرئيسية وأهم مصدر لتحقيق العوائد بالنسبة للبنوك التجارية، وبقدر أهمية القروض كمصدر للعوائد بقدر ما تشكل مصدرا حقيقيا للمخاطرة، حيث لا وجود لقرض دون مخاطرة، وفي هذا الوضع تصبح البنوك مجبرة على تقدير تلك المخاطر، والتنبؤ بها للتقليل منها إلى أدنى حد وفي وقت قياسي. وتعتبر الرقابة المركزة على المخاطر أحد الأدوات والأساليب الرقابية الجديدة التي تعمل على الحد من تزايد المخاطر الإئتمانية والمصرفية.تهدف هذه الدراسة إلى التعرف على مساهمة نظام الرقابة الداخلية وفعاليتها في عملية إدارة مخاطر الإئتمان في بنك الفلاحة والتنمية الريفية، ولقد تم …

Bringing The Best Of Business To School Administration, Michael Antony De Filippis

Undergraduate Honors Capstone Projects

The disciplines of business and school administration are recognized as distinct and separate in purpose, product, and operation. While fundamental differences do exist between the two, school administrators have a need for application of business principles in order to manage an educational institution. Schools are, at their foundation, organizations relying on effective management, budgeting, public relations, value creation, etc. Despite this need, school administrators often come from backgrounds in teaching rather than management.

Research was conducted from secondary sources and personal interviews with teachers, university professors, and school administrators to examine the similarities between administration in business and schools. The …

If You Can’T Take The Heat: Cultural Beliefs About Questionable Conduct, Stigma, Punishment, And Withdrawal Among Mexican Police Officers, Jorge A. Gonzalez, Lorena R. Pérez-Floriano

Management Faculty Publications

We introduce the concept of cultural beliefs about questionable conduct, and examine how these beliefs interact with stigma consciousness to influence punishment and two withdrawal behaviors: turnover and absenteeism. We used a sample of Mexican police officers in a border city and implemented a mixed method design, paying attention to the national, occupational, and organizational context of this setting. We conducted a qualitative phase to explore the prevalence and meaning of occupational stigma and four cultural beliefs about questionable conduct: greed, toughness, wariness, and savvy. The results of this phase helped us develop a context-relevant measure of cultural beliefs about …

When Demographic And Personality Diversity Are Both At Play: Effects On Team Performance And Implications For Diversity Management Practices, Mai P. Trinh

Management Faculty Publications

This chapter reviews what we know about the effects of demographic diversity (age, sex, and ethnicity) and personality diversity (conscientiousness, openness to experience, extraversion, emotional stability, and agreeableness) in teams in organizations. It also outlines challenges to today's diversity management and Human Resource (HR) practices, such as the lack of definite conclusions from research results, the mismatch between team diversity research designs and organizations' needs, and the lack of research examining simultaneously different aspects of diversity. Drawing from analysis results of team data from 55 teams of volunteers from Shanghai, the author recommends that HR training and selection take specific …

Essays On Marketing Strategies In The Context Of Interdependent Consumption, Minoo Talebi Ashoori

Electronic Theses and Dissertations

This dissertation consists of two essays in which I study the impact of two interdependent consumer behaviors, fairness concerns and exclusivity seeking, on a companys marketing strategies and profits specifically in a context where it tries to expand its clientele with the objective of generating repeat purchases, for example by running deals on daily deal platforms. In the first essay, I examine the impact of customers fairness concerns on the profitability of a company running promotions on daily deal platforms. With the prevalence of social media and the internet, information about such targeted promotions can become available to all consumers …

Thinking Fast And Missing The Opportunity: An Investigation Into Cognitive Processing Style And Opportunity Recognition, Chaim Letwin

Electronic Theses and Dissertations

Research on opportunity recognition and entrepreneurial cognition suggests that entrepreneurs are likely to use and potentially benefit from heuristics (Baron, 1998, 2004; Busenitz & Barney, 1997). Some heuristics, particularly well-refined and accurate prototypes, may be valuable to entrepreneurs in recognizing opportunities (Baron, 2004). I seek, however, to consider how other types of heuristics that lead to irrational, biased, and inaccurate judgments (e.g., the betrayal heuristic) relate to opportunity recognition (Baron, 2004; Kahneman & Lovallo, 1993). I specifically consider the underlying causal process through which the use of these types of heuristics diminishes the ability to recognize opportunities. I posit that …

Compassion In Organizations, Regina Taylor

Electronic Theses and Dissertations

Research on compassion in organizations has grown over the last decade, however, there is still a need for empirical work on the topic before we truly understand compassion and the various factors that influence it in everyday organizational life (Atkins & Parker, 2012; Dutton, Workman & Hardin, 2014). The purpose of this dissertation is to review the current literature on compassion in organizations and extend research on compassion by exploring potential moderators of the relationship between compassionate feelings and compassionate responses from potential compassion givers. The moderators under investigation are in the form of individual (i.e., moral identity, moral disengagement), …

A Socio-Economic Assessment Of Marine Turtle Eco-Tourism, Kendra Cope

Electronic Theses and Dissertations

Marine turtles have historically contributed to economic activity through consumptive harvest for food, tools, and decorative objects. Only recently have they begun to benefit humans economically through non-consumptive roles, primarily as a focal point of educational eco-tourism. In recent years, the annual number of turtle walks conducted around the Archie Carr National Wildlife Refuge (ACNWR) has risen. This expansion contributed to a statistically significant increase in attendance from 2,162 in 2001 to 3,047 participants in 2014. I examined the regional economic impacts of marine turtle eco-tourism around the ACNWR using social surveys and an economic impact analysis tool. IMPLAN, an …

A Case Study Of Data In The Management Of Water Resources In The Gunnison River Basin, Colorado, Rhianna L. Williams

Dissertations, Master's Theses and Master's Reports - Open

In the American Southwest, a growing population combined with climate change induced weather pattern changes are creating growing conflict for uses of the over appropriated Colorado River System. Water managers use a variety of tools and data to make decisions at the local and regional level which will impact access for future users. The purpose of this study is to understand how water managers use data and knowledge to manage current and future access to water resources in a water scarce region. A case study of the Gunnison River Basin located within the larger Colorado River Basin was conducted over …

2015 Trends In The Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.

How Are We Doing After 30 Years? A Meta-Analytic Review Of The Antecedents And Outcomes Of Feedback-Seeking Behavior, Frederik Anseel, Adam S. Beatty, Winny Shen, Filip Lievens, Paul R. Sackett

Research Collection Lee Kong Chian School Of Business

This study provides meta-analytic estimates of the antecedents and consequences of feedback-seeking behavior (FSB). Clear support was found for the guiding cost/benefit framework in the feedback-seeking domain. Organizational tenure, job tenure, and age were negatively related to FSB. Learning and performance goal orientation, external feedback propensity, frequent positive feedback, high self-esteem, a transformational leadership style, and a high-quality relationship were positively associated with FSB. Challenging some of the dominant views in the feedback-seeking domain, the relationship between uncertainty and FSB was negative and the relationship between FSB and performance was small. Finally, inquiry and monitoring are not interchangeable feedback-seeking tactics. …

Asset Allocation In The Chinese Stock Market: The Role Of Return Predictability, Jian Chen, Fuwei Jiang, Jun Tu

Research Collection Lee Kong Chian School Of Business

In this article the authors investigate asset allocation in the Chinese stock market from the perspective of incorporating return predictability. Based on a host of return predictors, they find significant out-of-sample return predictability in the Chinese stock market. They then examine the performance of active portfolio strategies—such as aggregate market timing as well as industry, size, and value-rotation strategies—designed to profitably exploit return predictability. Strong evidence is found by the authors that these portfolio strategies incorporating return predictability can deliver superior performance—up to 600 basis points per annum and almost double the Sharpe ratios—compared with the passive buy-and-hold benchmarks that …

Development Of A Fuzzy Linear Programming Model For Allocation Of Inoperability In Economic Sectors Due To Loss Of Natural Resource Inputs, Raymond R. Tan, Kathleen B. Aviso, Michael Angelo B. Promentilla, Krista Danielle S. Yu, Joost R. Santos

DLSU Business & Economics Review

The inoperability input-output model (IIM) has recently been proposed as an extension of conventional input-output analysis for assessing the vulnerability of interdependent infrastructures to various perturbations, such as natural disasters, industrial accidents, and deliberate attacks. The IIM framework makes use of a dimensionless risk metric called inoperability, which quantifies the degree of failure of a system on a scale ranging from 0 (normal state) to 1 (total failure). This inoperability is then assumed to propagate through any given industrial network after being induced by initial demand or supply-side perturbations. This work presents a fuzzy linear programming (FLP) model to allocate …

Initiating Women Empowerment And Youth Development Through Involvement In Non- Formal Education In Three Selected Parishes: An Action Research On Poverty Alleviation, Divina M. Edralin, Maria Victoria P. Tibon, Florenz C. Tugas

DLSU Business & Economics Review

This article elaborates on an action research undertaken by three researchers from a business school of a leading university in the Philippines on the contribution of non-formal education programs in poverty alleviation, aimed to initiate women empowerment and youth development among selected women and youth in the parishes they belong to. Non-formal education programs such as home-based livelihood program, parenting for women, leadership, character building, values clarification, and priority setting for women and youth were administered as a way to reduce the selected parishioners’ vulnerabilities arising from poverty. Using outcome mapping as a project cycle management tool, changed behaviours, attitudes, …

Evaluating An Organization's Response To Vicarious Trauma In Staff And Multidisciplinary Team Members, Molly O'Neil

Antioch University Dissertations & Theses

Program evaluation method was utilized to examine the relationship between vicarious rauma (VT) and organizational policies and practices. VT and secondary traumatic stress (STS) refer to the impact of hearing explicit accounts of people being directly traumatized. Indirect exposure to a traumatic events can cause traumatic stress and changes in the person's way of experiencing the self and the world. The focus of this evaluation was developed collaboratively with the Clinical Director of Monarch Children's Justice and Advocacy Center (MCJAC), the site of the program evaluation. The question of study was How effectively is MCJAC addressing vicarious trauma in staff, …