Business Commons^™

Mismatches In Tax Outcomes In The Light Of Beps Actions 2 And 5, Lukas Mechtler, Cindy Siu Ching Wong

Research Collection School Of Economics

No abstract provided.

On Saving Money, Charles J. Higgins

Finance Faculty Works

In the consideration to save more money, whether for retirement or say for travel, many focus on the less important activities and ignore some of the more important ones.

The Price Contagion Effects Of Financial Reporting Fraud And Reputational Losses: Evidence From The Individual Audit Partner Level, Ferdinand A. Gul, Chee Yeow Lim, Kun Wang, Yanping Xu

Research Collection School Of Accountancy

This study investigates the existence of price contagion effects for the low-quality audits of individual audit partners and the associated reputational losses in China. Low-quality partners are identified as those whose clients have been sanctioned by regulators for financial reporting fraud. Our evidence shows that sanctions induce a significant stock price decline among the contagion firms that share common low-quality partners and common low-quality audit firms; however, the decline is greater for the former. We also find that the price contagion effects of low-quality partners are more pronounced for firms located in regions with weak institutional development and less pronounced …

Assessing And Responding To Audit Risk In A Financial Statement Audit, October 1, 2016; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Omnibus Statement On Standards For Accounting And Review Services - 2016; Statement On Standards For Accounting And Review Services 23, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Omnibus

AICPA Professional Standards

No abstract provided.

A Data-Centric Analysis On Stem Majoring And Success: Attitude And Readiness, Xin James He, Myron Sheu, Jie Tao

Journal of International Technology and Information Management

This research studies attitude and readiness of STEM majoring and success with

the data from a survey with a total of 501 viable responses, with respect to STEM

(science, technology, engineering, and mathematics) related majors that are

essential and fundamental to skills relevant to big data business analytics.

Recruiting and keeping students in STEM areas have attracted a large body of

attention in pedagogical studies. An effective way of achieving such a goal is to

show them how rewarding and self-fulfilling STEM careers can be toward

perspective students. One example of the abundance of STEM careers is the rapid

growth …

Prediction And Recommendations On The It Leaners' Learning Path As A Collective Intelligence Using A Data Mining Technique, Seong-Yong Hong, Juyun Cho, Yonghyun Hwang

Journal of International Technology and Information Management

With the recent advances in computer technology along with pervasive internet accesses, data analytics is getting more attention than ever before. In addition, research areas on data analysis are diverging and integrating lots of different fields such as a business and social sector. Especially, recent researches focus on the data analysis for a better intelligent decision making and prediction system. This paper analyzes data collected from current IT learners who have already studied various IT subjects to find the IT learners’ learning patterns. The most popular learning patterns are identified through an association rule data mining using an arules package …

Structural Equation Model Of Disability In Low Back Pain, Brittany L. Melton, Murad Moqbel, Saddam Kanaan, Neena K. Sharma

Information Systems Faculty Publications

Study Design—The effects of participant characteristics along with descriptions of pain, and psychological involvement, such as fear avoidance, were assessed using structural equation modeling to identify relationships between these factors and disability as a result of low back pain.

Objective—The aim of this study was to evaluate the relationship between factors related to pain description, participants’ characteristics, psychological involvement and disability through structural equation modeling.

Summary of Background Data—Low back pain is a complex multifactorial condition that can lead to disability. Understanding which factors contribute to disability and how those factors interact is important for predicting and …

An Enchanting Witchcraft: Masculinity, Melancholy, And The Pathology Of Gaming In Early Modern London, Celeste Chamberland

Occasional Papers

In seeking to illuminate the ways in which inchoate models of addiction emerged alongside the unprecedented popularity of gambling in Stuart London, this paper will explore the intersections between a rudimentary pathology of addiction and transformations in the epistemology of reason, the passions, and humoral psychology in the seventeenth century. By exploring the connections between endogenous and exogenous categories of mental illness, this study will examine the ways in which medicine, social expectations, and religion intersected in the seventeenth century alongside the historical relationship between evolving concepts of mental illness, stigma and the politics of blame and responsibility in the …

China Business At A Crossroads: Institutions, Innovation, And International Competitiveness, Joseph L. C. Cheng, Daphne W. Yiu

Research Collection Lee Kong Chian School Of Business

As the world's fastest growing economy with over a billion population, China is a country that the world needs to know more about in order to understand and anticipate her global and regional impact. Toward this end, the current special issue seeks to advance knowledge about the changing institutions in China and their impact on China business from both the perspectives of foreign firms investing in China and Chinese firms expanding internationally. Four articles selected from a pool of over 50 submissions are presented here, each covering one or more of the country's changing economic, political, and technological institutions. Collectively, …

An Approach-Avoidance Framework Of Workplace Aggression, D. Lance Ferris, Ming Yan, Vivien K. G. Lim, Yuanyi Chen, Shereen Fatimah

Research Collection Lee Kong Chian School Of Business

The number of constructs developed to assess workplace aggression has flourished in recent years, leading to confusion over what meaningful differences exist (if any) between the constructs. We argue that one way to frame the field of workplace aggression is via approach–avoidance principles, with various workplace aggression constructs(e.g., abusive supervision, supervisor undermining, and workplace ostracism) differentially predicting specific approach or avoidance emotions and behaviors. Using two multi-wave field samples of employees, we demonstrate the utility of approach–avoidance principles in conceptualizing workplace aggression constructs, as well as the processes and boundary conditions through which they uniquely influence outcomes. Implications for the …

How Legal Technology Will Change The Business Of Law, Christian Veith, Michael Bandlow, Michael Harnisch, Hariolf Wenzler, Markus Hartung, Dirk Hartung

Research Collection Yong Pung How School Of Law

Powerful forces are reshaping the corporate legal-advice market, including price pressurefrom clients and the digitization of legal data. Legal-technology solutions can help law firmssucceed in this new era, but only if they understand the tech landscape and redefine keyelements of their business model.Mapping the Legal-Tech LandscapeThe legal-tech landscape comprises three solution categories: enabler technologies facilitating the digitization of legal data, support-process solutions infusing new efficiencies intocase-management and back-office work, and substantive law solutions supporting or replacing lawyers in executing core legal tasks in transactions and litigation cases.Legal Tech’s Impact—Today and TomorrowWhile legal tech began with the automation of standard legal …

Does It Pay To Be Different? Relative Csr And Its Impact On Firm Value, David K. Ding, Christo Ferreira, Udomsak Wongchoti

Research Collection Lee Kong Chian School Of Business

Conventional aggregation of Corporate Social Responsibility (CSR) raw scores and its interpreted impact on firm value have provided mixed evidence in the literature. We show that the value impact of CSR activities relies heavily on the industry-specific relative position of the firm. Only firms that distinguish themselves over their peers are associated with increased firm value. This finding is robust and holds for both responsible and irresponsible behaviors. Information concerns and portfolio construction can allude to a possible CSR clientele, suggesting the existence of an optimal CSR level. Our peer-effect results are robust to unobserved heterogeneity along the lines of …

Territorial Tax System Reform And The Financial Behavior Of Multinational Firms, Jing Xing, Stephen Bond, Giorgia Maffini

Research Collection School Of Economics

We investigate whether the move from the worldwide tax system to the territorial tax system in Japan in 2009 affects the financial behavior of overseas affiliates of Japanese multinational companies. The reform substantially reduces the tax costs of profit repatriation in the form of dividends for Japanese overseas affiliates. We use this reform as a quasi-natural experiment to investigate whether and how the tax system affects multinationals’ cash holding and financing policies. Findings from our study sheds some light on possible outcomes of similar tax reforms in countries such as the United States. Based on a sample of Japanese overseas …

Violating Of Individual Privacy: Moroccan Perceptions Of The Ban Of Voip Services, Tyler Delhees

Independent Study Project (ISP) Collection

On January 6, 2016, the Moroccan telecommunications regulatory agency, the ANRT, announced a ban onVoice Over Internet Protocol(VoIP) calling services such as Skype, WhatsApp, and Viber. The ban triggered sweeping opposition among the Moroccan public, opening discussion of digital rights, censorship, and Internet governance. Considering liberal democratic rights in the 2011 Moroccan Constitution and a history of censorship, this study analyzes the official justification of the ANRT alongside additional explanations involving business interests and the security services. The purpose of this study is to gauge the perceptions of Moroccans on the decision of the ANRT and provide a holistic explanation. …

Reassurance Or Reason For Concern: Security Forces As A Crisis Management Strategy, Oliver Cruz-Milán, Joseph J. Simpson, Penny M. Simpson, Wonseok Choi

International Business and Entrepreneurship Faculty Publications

This paper examines effects of the deployment of security forces to a popular winter migrant destination faced with a unique humanitarian crisis situation. The study surveyed past winter migrants to the region to evaluate their perceptions regarding sociocultural, economic, and psychological impacts of security forces deployed to the region. In addition, this study evaluates the deployment's impact on satisfaction with life in the region, return intention and likelihood of recommending the region to others to find that perceived safety from the security forces significantly affected community factors and that satisfaction with life fully mediated community factor effects on destination loyalty. …

The Influence Of Televised Food Commercials On Children's Food Choices: Evidence From Ventromedial Prefrontal Cortex Activations., Amanda S. Bruce, Stephen W. Pruitt, Oh-Ryeong Ha, J Bradley C Cherry, Timothy R. Smith, Jared M. Bruce, Seung-Lark Lim

Manuscripts, Articles, Book Chapters and Other Papers

OBJECTIVE: To investigate how food commercials influence children's food choices.

STUDY DESIGN: Twenty-three children ages 8-14 years provided taste and health ratings for 60 food items. Subsequently, these children were scanned with the use of functional magnetic resonance imaging while making food choices (ie, "eat" or "not eat") after watching food and nonfood television commercials.

RESULTS: Our results show that watching food commercials changes the way children consider the importance of taste when making food choices. Children did not use health values for their food choices, indicating children's decisions were largely driven by hedonic, immediate rewards (ie, "tastiness"); however, children …

The Mediating Effect Of Absorptive Capacity And Relational Capital In Alliance Learning Of Smes, So-Jin Yoo, Olukemi Sawyerr, Wee Liang Tan

Research Collection Lee Kong Chian School Of Business

No business can create all the resources needed to prosper and grow. Collaboration among businesses that possess complementary resources is often necessary for survival and growth. Despite their importance and implications for alliance learning, no empirical study has to date attempted to investigate how the determinants of learning interact with each other, and are linked to the outcomes of alliance learning. This study contributes to the role of learning intent, absorptive capacity, and relational capital in enhancing learning activities and outcomes by empirically examining the relationships among these learning determinants and how they affect innovative SMEs’ technological and nontechnological learning …

Is Cash-Return Relation Risk Induced?, Chenxi Liu

Research Collection Lee Kong Chian School Of Business

Corporate cash holding is found to be able to predict stock return. Some scholars attribute this to the association of cash with systematic risk with respect to growth options. Others find that the relation is a mispricing effect. In this paper, I try to test whether the relation between cash and return is driven by systematic risk that captured by cash. The empirical results do not support the risk explanation of cash-return relation. First, the risk loading on CASH factor cannot predict returns, which is not consistent with rational frictionless asset pricing models. Second, CASH factor cannot reflect future GDP …

How To Revive Beauty Subscription Boxes In Asia, Shilpa Madan

Research Collection Lee Kong Chian School Of Business

After being acquired by consumer goods behemoth Unilever for a whopping $1 billion, Dollar Shave Club became the indisputable poster child of the subscription economy era. So will the next Dollar Shave Club come from Asia?

Reducing Uncertainty By Increasing It: How Inducing Uncertainty In Uncertainty Appraisals Of Reviewer Trustworthiness Attenuates Bias Correction And Product Devaluation, Christilene Du Plessis, Andrew Stephen, Yakov Bart, Dilney Goncalves

Research Collection Lee Kong Chian School Of Business

A field study and two experiments show that when elaboration makes consumers doubt the validity of their doubt, uncertainty is deemed incidental in judgment formation and product devaluation does not occur. However, when elaboration confirms the validity of their doubt, uncertainty is deemed integral in judgment formation and devaluation occurs.

Word Power: The Impact Of Negative Media Coverage On Disciplining Corporate Pollution, Ming Jia, Li Tong,, P. V. Viswanath, Zhe Zhang

Research Collection Lee Kong Chian School Of Business

Sequences of individual words make up media reports. And sequences of media reports constitute the power of the news media to influence corporate practices. In this paper, we focus on the micro-foundations of news reports to elaborate how an atmosphere of negative news reports following an initial exposure of corporate pollution activity can help stop such activity through their impact on corporate managers. We extend our understanding of the corporate governance effect of news media by considering two new aspects of reports—one, the proportion of words in negative reports relative to the total number of words in all reports; and …

Sociability, Golf Courses, And The Performance Of Institutional Investors, Chi Shen Wei, Lei Zhang

Research Collection Lee Kong Chian School Of Business

We hypothesize that prestigious golf courses attract golfers and visitors from across the country, providing greater opportunities for nearby investors to build social connections. Our evidence suggests that institutional investors located near prestigious golf courses earn significantly better benchmark- and risk-adjusted returns. This reflects the benefits of sociability as our findings are stronger for golf courses with reciprocal guest policies that allow wider participation and increase when major golf championships rotate to the state. Their portfolios reveal hallmarks of active trading – higher concentration, greater selectivity, more frequent turnover – and include more distant stocks. To establish a causal link, …

Political Turnovers, Ownership, And Corporate Investment In China, Jerry X. Cao, Julio Brandon, Tiecheng Leng, Sili Zhou

Research Collection Lee Kong Chian School Of Business

We examine the impact of political influence and ownership on corporate investment by exploiting the unique way provincial leaders are promoted in China. The tournament-style promotion system creates incentives for new governors to exert influence over investment in the early years of their term. We find a divergence in investment rates between state owned enterprises (SOEs) and private firms following political turnover. SOEs increase investment by 6.0% following the turnover while investment rates for private firms decline, suggesting that the political influence exerted over SOEs may crowd out private investment.

The Impact Of Power On Reliance On Feelings Versus Reasons In Decision Making, Yunhui Huang, Hannah H. Chang, Jiewen Hong

Research Collection Lee Kong Chian School Of Business

We examine the impact of power on consumer decision making. Results from four experiments provide converging evidence thatpeople in high- (low-) power states are more likely to rely on affective feelings (cognitive reasoning) in making judgments anddecisions.

Did The Sarbanes-Oxley Act Impede Corporate Innovation? An Analysis Of The Unintended Consequences Of Regulation, Cao, Jerry X., Aurobindo Ghosh, Choo Yong, Jeremy Goh, Feichin Ted Tschang (Or F. Ted Tschang)

Research Collection Lee Kong Chian School Of Business

We investigate whether innovation by publicly listed U.S. companies deteriorated significantly after the adoption of the Sarbanes-Oxley Act of 2002. Using data on patent filings as proxies for firms‟ innovative activities, we find firms‟ innovation as measured by patents and innovation efficiency dampened significantly after the enactment of the Act. The degree of impact is related to firm-specific characteristics such as the firm‟s value (Tobin‟s Q) and its measure of corporate governance (G-Index), as well as the firm‟s operating conditions (i.e., the firm being in an high-tech industry, and being delisted or not). We find evidence that the SOX‟s impact …

Customer Acquisition And Retention Spending: An Analytical Model And Empirical Investigation In Wireless Telecommunications Markets, Sungwook Min, Xubing Zhang, Namwoon Kim, Rajendra K. Srivastava

Research Collection Lee Kong Chian School Of Business

Strategic resource allocation in growth markets is always a challenging task. This is especially true when it comes to determining the level of investments and expenditures for customer acquisition and retention in competitive and dynamic market environments. This study develops an analytical model to examine firms' investments in customer acquisition and retention for a new service; it develops hypotheses drawing on analytical findings and tests them with firm-level operating data of wireless telecommunications markets from 41 countries during 1999-2007. The empirical investigation shows that a firm's acquisition cost per customer is more sensitive to market position and competition than retention …

Big Data And Data Science Methods For Management Research: From The Editors, Gerard George, Ernst C. Osinga, Dovev Lavie, Brent A. Scott

Research Collection Lee Kong Chian School Of Business

The recent advent of remote sensing, mobile technologies, novel transaction systems, and high performance computing offers opportunities to understand trends, behaviors, and actions in a manner that has not been previously possible. Researchers can thus leverage 'big data' that are generated from a plurality of sources including mobile transactions, wearable technologies, social media, ambient networks, and business transactions. An earlier AMJ editorial explored the potential implications for data science in management research and highlighted questions for management scholarship, and the attendant challenges of data sharing and privacy (George, Haas & Pentland, 2014). This nascent field is evolving rapidly and at …

When Do You Procrastinate? Sleep Quality And Social Lag Jointly Predict Self-Regulatory Failure At Work, Jana Kuhnel, Ronald Bledow, Nicolas Feuerhahn

Research Collection Lee Kong Chian School Of Business

This study investigates antecedents of procrastination, the tendency to delay the initiation or completion of work activities. We examine this phenomenon from a self-regulation perspective and argue that depleted self-regulatory resources are an important pathway to explain why and when employees procrastinate. The restoration of self-regulatory resources during episodes of non-work is a prerequisite for the ability to initiate action at work. As sleep offers the opportunity to replenish self-regulatory resources, employees should procrastinate more after nights with low-quality sleep and shorter sleep duration. We further propose that people's social sleep lag amplifies this relationship. Social sleep lag arises if …

Brain Science And Organizational Coaching, Raymond L. Forbes

All Faculty and Staff Scholarship

Purpose – To assess the current state of the art in the application of neuroscience principles to the field of organizational coaching. Design/methodology/approach – Qualitative research employing a review of the contemporary literature. Findings- The research results indicate a potentially positive benefit for practitioners and theorists in the field of organizational coaching to learn about and apply findings from the discipline of brain science. Research limitations/implications – Neuroscience research is a rapidly growing area with new results that tend to quickly obsolete current findings. The leading edge of the field is rapidly advancing with theory often greatly lagging practice. Additionally, …