Business Commons^™

2015-September-30-Sexual Assault Prevention Topic Of 'Women On Wednesdays' Talk, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

2015-September-30-Nsa Scholar To Discuss Math Applications, Careers, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

2015-September-30-Nsa Scholar To Discuss Math Applications, Careers, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

The Importance Of Ethics And Ethical Leadership In The Accounting Profession, Mary Kay Copeland

Business Faculty/Staff Publications

The emergence of the twenty-first century was plagued with extensive, evasive and disheartening leadership failures. Despite the accounting profession’s standards of professional ethics, it was also tainted with ethical leadership indiscretions during this era. In response to these ethical leadership failings, renewed interest in developing accounting professionals with strong ethical principles and ethical leadership behaviors has emerged. In many firms training and development of ethical behavior is now at the forefront of the firm’s communications and professional development efforts. The question remains however, can the profession instill in its members the importance of ethical conduct? Can ethical leaders be developed …

2015-September-30-Sexual Assault Prevention Topic Of 'Women On Wednesdays' Talk, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

2015-September-30-Tsbdc At Etsu To Offer October Small Business Training Classes, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

Essays On Disclosure And Individual Investors, Yakun Wang

Dissertations, Theses, and Capstone Projects

Essay 1: Using data from StockTwits.com, the most popular investment-dedicated social media network in the US, I develop new and direct measures of investors' aggregate attention to the stock market, and to individual stocks. I then examine the behavior of investors' aggregate attention and firm-specific attention. First, I show that investors' aggregate attention to the stock market is higher during earnings season than non-earnings season, but is not lower on Fridays compared to other weekdays. Second, I show that investors' firm-specific attention is positively related to Earnings Response Coefficients (ERCs) and negatively related to Post Earnings Announcement Drift (PEAD), indicating …

Earnings Forecast And Stock Recommendation By Security Analysts, Cunyu Xing

Dissertations, Theses, and Capstone Projects

This dissertation consists of 3 chapters.

Chapter 1: Last Minute Earning Forecast Revision

Chapter 2: Security Analysts' Double Down Behavior in Stock Recommendation

Chapter 3: Cost of Speaking in Two Different Tongues

Chapter 1: I study financial analysts who revise their earnings forecasts just a few days before firms' earnings announcement. Analysts who apply this strategy are more accurate in their earnings forecasts, and they are more likely to move to a larger brokerage firm. All-star analysts are more likely to take this last minute revision strategy than non-all-star analysts. All-star analysts using the strategy are likely to maintain their …

Auditor Size And Audit Quality: A Partner-Level Perspective, Yu Zhou

Dissertations, Theses, and Capstone Projects

This study examines the effect of auditor size on audit quality at the level of audit partners. Auditor size is defined by three criteria: the wealth of the audit partners; the size of the partners' client portfolios; and the number of audit partners in the firm. Using data from China, where disclosure of the identity of the engagement audit partner is required, I hypothesize and find that the personal wealth of an audit partner has two effects on audit quality: the income effect and the substitution effect. The Chinese audit market is particularly suited to study these two effects. Prior …

Exploring Antecedents, Performance Outcomes And Psychological Processes Of Multi-Device Use, Chi-Wen Chen

Dissertations, Theses, and Capstone Projects

Given the widespread use of multiple devices (such as desktop computers, smartphones, and tablets) in performing a task, systematic, theoretic, and empirical studies pertaining to motivations regarding, performance outcomes, and attitudes toward multi-device use have become essential. Despite the increasing importance of multi-device use, research remains scarce regarding this topic.

To comprehensively understand the issues of multi-device use, this dissertation comprises three complementary studies, each of which focuses on a different aspect of multi-device use: Given the availability of multiple devices, what are the motivations behind multi-device use as opposed to the use of only one device to complete a …

The Role Of Financial Reporting Quality In The Selection Of New Audit Committee Member, Dongliang Lei

Dissertations, Theses, and Capstone Projects

Prior studies investigating the selection of audit committee members (ACMs) often focus on board-level and director demographic characteristics. In this paper, I investigate whether boards select new ACMs from corporate environments with similar financial reporting quality. Using the appointee firm's financial report quality as a proxy for new ACMs' financial reporting attributes, I find that firms are more likely to appoint new ACMs with financial reporting attributes similar to firms' financial reporting culture for a sample of 275 new ACM appointments from 2007 to 2011. I find that firms appointing ACMs with relatively weak (strong) financial reporting attributes are more …

Optional Retirement : Experiences In Asia-Pacific Region To Solve Hr Challenges, Ting Cao

Asia Pacific Institute of Ageing Studies Newsletter 亞太老年學研究通訊

With population ageing and socio-economic development under way, reform of the retirement system has become one of the hottest topics around the globe. Traditionally, retirement is often referred to stoppage of labour and the eligibility to receive the accrued pension. From the perspective of social gerontology, retirement has at least two functions in an industrial society based on waged labours: 1) to recognise and reward employees’ past efforts, and 2) to remove older workers from the system to create more job opportunities for their younger counterparts. However, changes in the work patterns as well as the structural reform of the …

亞太 : 活用彈性退休 應對人資挑戰, Ting Cao

Asia Pacific Institute of Ageing Studies Newsletter 亞太老年學研究通訊

隨著人口老齡化及社會經濟的發展，退休制度的改革已成為國際討論的焦點之一。在傳統意義上，退休意味著停止工作以及領取養老金。從社會老年學的角度看，在以僱傭勞動為主的工業社會，退休至少具備兩個重要意義：1.對員工過往工作的認同及補償；2.令年輕人有更多的工作機會。然而，工作方式的變遷和養老保障模式的結構性改革，使得退休與工作之間的對應關係日漸模糊。隨著預期壽命的不斷延長，越來越多的長者在退休之後，仍然有長達20年或更多的時間保持到健康，並且擁有繼續工作的意願和能力。此外，面對勞動力供給下降，龐大的養老金缺口及財務壓力等問題，國際社會對於退休改革的呼聲亦不斷增強。

2015-September-29-Sawyer Shakespeare Marlowe, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

2015-September-29-Christine Waxstein Receives International Recognition For Her Thesis, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

2015-September-29-Christine Waxstein Receives International Recognition For Her Thesis, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

2015-September-29-Sawyer Shakespeare Marlowe, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

2015-09-28-Wallace Finds Unusual Dimorphism In Red Panda Fossils, University Marketing And Communications, East Tennessee State University

Accent [newsletter]

No abstract provided.

2015-September-28-Dr. Jesse Graves Chosen For East Tennessee Writers Hall Of Fame, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

2015-September-28-Etsu Named A Top 20 Pre-Med School In America, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

2015-09-28-Dr. Alan Stevens Of Etsu, University Marketing And Communications, East Tennessee State University

Accent [newsletter]

No abstract provided.

2015-09-28-Singh Receives Nih Grant For Heart Disease Research, University Marketing And Communications, East Tennessee State University

Accent [newsletter]

No abstract provided.

2015-09-28-Nih Awards $2.7m Grant For Study Of C-Reactive Protein, University Marketing And Communications, East Tennessee State University

Accent [newsletter]

No abstract provided.

2015-09-28-Wang Using Grants To Study Childhood Obesity, University Marketing And Communications, East Tennessee State University

Accent [newsletter]

No abstract provided.

2015-09-28-Tennessee Poll By Etsu To Measure Statewide Opinion, University Marketing And Communications, East Tennessee State University

Accent [newsletter]

No abstract provided.

2015-09-28-Wireless Technology May Help Make Driving Safer In Johnson City, University Marketing And Communications, East Tennessee State University

Accent [newsletter]

No abstract provided.

2015-09-28-New Employees, University Marketing And Communications, East Tennessee State University

Accent [newsletter]

No abstract provided.

2015-09-28-Etsupollination Project, University Marketing And Communications, East Tennessee State University

Accent [newsletter]

No abstract provided.

2015-09-28-Dr. Tom Ecay, University Marketing And Communications, East Tennessee State University

Accent [newsletter]

No abstract provided.

Managing Challenges Of Multicultural Information Systems Project Teams In South Africa, Udo Richard Averweg, Tom Addison

The African Journal of Information Systems

Information Systems (IS) project teams in South Africa need to be led by individuals whose skills include managing cultural diversity. A three phase Delphi study was used to collect and rank the methods used to manage culturally diverse IS project teams in the Johannesburg area of South Africa. The ‘top’ fifteen methods were selected and are presented in the report. The leading method found was to appoint project managers or team leaders who are aware of diversity issues, followed by the placing of increased emphasis on goals, objectives, boundaries and tasks. The paper’s principal contribution is that the study is …