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2016

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Articles 271 - 300 of 5214

Full-Text Articles in Business

Big Data And Organizational Impacts: A Study Of Big Data Ventures, Taha Havakhor Dec 2016

Big Data And Organizational Impacts: A Study Of Big Data Ventures, Taha Havakhor

Graduate Theses and Dissertations

New information technology (IT) ventures are at the forefront of developing IT innovations. In spite of their importance in the advancement of IT and the unique risks of survival that distinguishes them from established firms, the organizational literature on IT has mostly overlooked new IT ventures. Specifically, Big Data industry is a context where new IT ventures actively change the landscape of IT innovations. However, less is known about the factors influencing the economic success of Big Data ventures (BDVs), as well as the established firms that invest in them. To shed light on these factors, three essays are designed …

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Two Essays On Analytical Capabilities: Antecedents And Consequences, Rishikesh Jena Dec 2016

Two Essays On Analytical Capabilities: Antecedents And Consequences, Rishikesh Jena

Graduate Theses and Dissertations

Although organizations are rapidly embracing business analytics (BA) to enhance organizational performance, only a small proportion have managed to build analytical capabilities. While BA continues to draw attention from academics and practitioners, theoretical understanding of antecedents and consequences of analytical capabilities remain limited and lack a systematic view. In order to address the research gap, the two essays investigate: (a) the impact of organization’s core information processing mechanisms and its impact on analytical capabilities, (b) the sequential approach to integration of IT-enabled business processes and its impact on analytical capabilities, and (c) network position and its impact on analytical capabilities. …

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Appointment Systems Under Service Level Constraints, David Chen, Rowan Wang, Zhenzhen Yan, Saif Benjaafar, Oualid Jouini Dec 2016

Appointment Systems Under Service Level Constraints, David Chen, Rowan Wang, Zhenzhen Yan, Saif Benjaafar, Oualid Jouini

Research Collection Lee Kong Chian School Of Business

We consider a new model of appointment scheduling where customers are given the earliest possible appointment times under the service level constraint that the expected waiting time of each individual customer cannot exceed a given threshold. We apply the theory of majorization to analytically characterize the structure of the optimal appointment schedule. We show that, the optimal inter-appointment times increase with the order of arrivals. That is, the optimal inter-arrival time between two customers later in the arrival process is longer than that between two customers earlier in the arrival process. We study the limiting behavior of our system, and …

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Socially Responsible Firms, Allen Ferrell, Hao Liang, Luc Renneboog Dec 2016

Socially Responsible Firms, Allen Ferrell, Hao Liang, Luc Renneboog

Research Collection Lee Kong Chian School Of Business

In the corporate finance tradition, starting with Berle and Means (1932), corporations should generally be run to maximize shareholder value. The agency view of corporate social responsibility (CSR) considers CSR an agency problem and a waste of corporate resources. Given our identification strategy by means of an instrumental variable approach, we find that well-governed firms that suffer less from agency concerns (less cash abundance, positive pay-for-performance, small control wedge, strong minority protection) engage more in CSR. We also find that a positive relation exists between CSR and value and that CSR attenuates the negative relation between managerial entrenchment and value.

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2016 December, Office Of Communications & Marketing, Morehead State University. Dec 2016

2016 December, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Press releases for December of 2016.

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A Case Of Fixed Asset Accounting: Initial And Subsequent Measurement, Jodi L. Gissel Dec 2016

A Case Of Fixed Asset Accounting: Initial And Subsequent Measurement, Jodi L. Gissel

Accounting Faculty Research and Publications

This instructional case integrates multiple accounting concepts relating to fixed asset acquisition and subsequent measurement. You must apply accounting knowledge, professional judgment, and critical thinking skills to evaluate fixed assets and make recommendations. You must also analyze differences between fixed asset accounting under US generally accepted accounting principles and IFRS. As a student, you generally understand basic application of asset cost computation that simply recognizes the amount of cash paid for acquiring the asset. However, determining asset cost becomes challenging when you encounter more complex situations. You must consider initial measurement issues relating to a land purchase (demolition of existing …

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The Impact Of Ias 36 On Equity Values: Empirical Evidence From Uae, Yousef Shahwan, Jamal Roudaki Dec 2016

The Impact Of Ias 36 On Equity Values: Empirical Evidence From Uae, Yousef Shahwan, Jamal Roudaki

All Works

© 2016, Virtus interpress. All rights reserved. Amortization requirement of goodwill asset is one of the most controversial issues in financial reporting. This study provides empirical evidence on whether goodwill amortization has significant impact on equity value. It analyses the information content of goodwill amortization in the determination of firm’s market valuation by Emirates Financial Market Listed companies that clearly reported goodwill amortization over the period 2003 to 2012 inclusive. Evidence suggests that there is a statistically significant association between equity market values and goodwill amortization in the determination of firms’ market valuation, concluding that the UAE market perceives goodwill …

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Measuring Organizational Climate At The Abilene-Taylor County Public Health District, Sarah Floyd Dec 2016

Measuring Organizational Climate At The Abilene-Taylor County Public Health District, Sarah Floyd

Electronic Theses and Dissertations

The aim of this study was to answer the question, according to the Competing Values Framework, what is the organizational climate of the Abilene-Taylor County Public Health District (ATCPHD)? Organizational climate for this study refers to the collective perceptions of employees on their interactions with their peers, management, and the organization. This study surveyed the 64 employees at the ATCPHD with the Organizational Climate Measure (OCM). Forty employees participated in the study. The study determined that the climate of the ATCPHD, according to Competing Values Framework (CVF), was the Human Relations organizational climate with a secondary climate of Relational Goals. …

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Considerations For A Hotel Investment, Stephen Blake Marriott Dec 2016

Considerations For A Hotel Investment, Stephen Blake Marriott

UNLV Theses, Dissertations, Professional Papers, and Capstones

This writing will provide novice hotel investors, new owners, and hotel associates new insight on hotel investments. This writing discusses industry topics such as: the definition of a hotel asset, an overview of occupancy and transaction levels, different kinds of risk related to hotel investments, location, franchising, the hotel investment cycle, incremental and base impact, and hotel construction related issues. At the conclusion, the reader will be familiar with a few uncommon concepts that affect a hotel investment.

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Understanding And Tackling Societal Grand Challenges Through Management Research, Gerard George, Jennifer Howard-Grenville, Aparna Joshi, Laszlo Tihanyi Dec 2016

Understanding And Tackling Societal Grand Challenges Through Management Research, Gerard George, Jennifer Howard-Grenville, Aparna Joshi, Laszlo Tihanyi

Research Collection Lee Kong Chian School Of Business

“Grand challenges” are formulations of global problems that can be plausibly addressed through coordinated and collaborative effort. In this Special Research Forum, we showcase management research that examines societal problems that individuals, organizations, communities, and nations face around the world. We develop a framework to guide future research to provide systematic empirical evidence on the formulation, articulation, and implementation of grand challenges. We highlight several factors that likely enhance or suppress the attainment of collective goals, and identify representative research questions for future empirical work. In so doing, we aspire to encourage management scholars to engage in tackling broader societal …

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Public Hedge Funds, Lin Sun, Melvyn Teo Dec 2016

Public Hedge Funds, Lin Sun, Melvyn Teo

Research Collection Lee Kong Chian School Of Business

Hedge funds managed by listed firms significantly underperform funds managed by unlisted firms. The underperformance is more severe for funds with low manager deltas, poor governance, and no manager co-investment, or managed by firms whose prices are sensitive to earnings news. Notwithstanding the underperformance, listed firms raise more capital and harvest greater fee revenues than do comparable unlisted firms. The results cannot be explained by endogeneity, backfill bias, serial correlation, or manager manipulation, and are consistent with the view that, for asset management firms, going public weakens the alignment between ownership, control, and investment capital, thereby engendering conflicts of interest.

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Simulations For Crisis Communication: The Use Of Social Media, Siyoung Chung Dec 2016

Simulations For Crisis Communication: The Use Of Social Media, Siyoung Chung

Research Collection Lee Kong Chian School Of Business

Simulations have been widely used in crisis and emergency communication for practitioners but have not reached classrooms in higher education. The purpose of this study was to investigate the effects that simulations using social media have on learning of crisis communication among college students. To explore the effects, a real-time crisis simulation activity using social media are created for 132 undergraduate students enrolled at a business school. Both quantitative and qualitative data collected from pre- and post-simulation surveys are used to investigate the benefits of simulations on learning and identify the challenges the participants experienced.

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Perceptions Of Division I Athletic Director Career Paths, Eric A. Wood Dec 2016

Perceptions Of Division I Athletic Director Career Paths, Eric A. Wood

Graduate Theses and Dissertations

There is increased information about the profile of current collegiate athletic directors as it relates to education, age, race, and gender. However, there is a gap in the knowledge of the career paths of the modern day Division I collegiate athletic director position compared to the athletic directors studied over 20 years ago. There is also a gap in the knowledge of the skills necessary to be an effective athletic director from the perspective of Division I athletic directors. The purpose of this study was to use the Perceptions of Division I Athletic Director Career Paths (PADCP) scale to determine …

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Ceo Overconfidence And Stock Price Crash Risk, Jeong-Bon Kim, Zhang Wen, Liandong Zhang Dec 2016

Ceo Overconfidence And Stock Price Crash Risk, Jeong-Bon Kim, Zhang Wen, Liandong Zhang

Research Collection School Of Accountancy

This study examines the association between chief executive officer (CEO) overconfidence and future stock price crash risk. Overconfident managers overestimate the returns to their investment projects and misperceive negative net present value (NPV) projects as value creating. They also tend to ignore or explain away privately observed negative feedback. As a result, negative NPV projects are kept for too long and their bad performance accumulates, which can lead to stock price crashes. Using a large sample of firms for the period 1993–2010, we find that firms with overconfident CEOs have higher stock price crash risk than firms with nonoverconfident CEOs. …

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Using A Mobile Gaming App To Enhance Accounting Education, Poh Sun Seow, Suay Peng Wong Dec 2016

Using A Mobile Gaming App To Enhance Accounting Education, Poh Sun Seow, Suay Peng Wong

Research Collection School Of Accountancy

This paper describes the first mobile-gaming app for learning accounting, Accounting Challenge (ACE). As at June 30th 2016, ACE was downloaded 21,800 times, spanning 90 countries and has won three international teaching awards. The app was motivated by the aim to empower students to learn accounting in a fun way, outside the classroom. ACE combines mobile learning and game-based learning to generate interest and motivation for the digital-native students and is freely available in iPhone/iPad and Android version. Based on a voluntary students’ survey, majority rated ACE favorably, indicating that they were satisfied with the app. ACE was presented at …

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Theory And Practice Of The Proposed Conceptual Framework: Evidence From The Field, Kevin Ow Yong, Chu Yeong Lim, Pearl Hock-Neo Tan Dec 2016

Theory And Practice Of The Proposed Conceptual Framework: Evidence From The Field, Kevin Ow Yong, Chu Yeong Lim, Pearl Hock-Neo Tan

Research Collection School Of Accountancy

We provide survey evidence of chartered accountants' perspectives on the proposed conceptual framework of the International Accounting Standards Board. Our survey obtains their views on the changes in the definitions of assets and liabilities, recognition criterion, and additional guidance in these areas, as well as issues relating to other comprehensive income, business model-based accounting, and choice of measurement basis. Our field evidence suggests broad consensus with respect to most of these changes. The areas that generate the most disagreement among our respondents relate to the removal of economic benefits in the proposed asset definition, the proposal to remove the minimum …

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Short Selling Meets Hedge Fund 13f: An Anatomy Of Informed Demand, Yawen Jiao, Massimo Massa, Hong Zhang Dec 2016

Short Selling Meets Hedge Fund 13f: An Anatomy Of Informed Demand, Yawen Jiao, Massimo Massa, Hong Zhang

Research Collection Lee Kong Chian School Of Business

The existing literature treats the short side (i.e., short selling) and the long side of hedge fund trading (i.e., fund holdings) independently. The two sides, however, complement each other: opposite changes in the two are likely to be driven by information, whereas simultaneous increases (decreases) of the two may be motivated by hedging (unwinding) considerations. We use this intuition to identify informed demand and document that it exhibits highly significant predictive power over returns (approximately 10% per year). We also find that informed demand forecasts future firm fundamentals, suggesting that hedge funds play an important role in information discovery. (C) …

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Entry Of Copycats Of Luxury Brands, Sarah Yini Gao, Wei Shi Lim, Christopher S. Tang Dec 2016

Entry Of Copycats Of Luxury Brands, Sarah Yini Gao, Wei Shi Lim, Christopher S. Tang

Research Collection Lee Kong Chian School Of Business

We develop a game-theoretic model to examine the entry of copycats and its implications by incorporating two salient features; these features are two product attributes, i.e., physical resemblance and product quality, and two consumer utilities, i.e., consumption utility and status utility. Our equilibrium analysis suggests that copycats with a high physical resemblance but low product quality are more likely to successfully enter the market by defying the deterrence of the incumbent. Furthermore, we show that higher quality can prevent the copycat from successfully entering the market. Finally, we show that the entry of copycats does not always improve consumer surplus …

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The Effect Of Monetary Policy On Bank Wholesale Funding, Hyunsoo Choi, Hyun Soo Choi Dec 2016

The Effect Of Monetary Policy On Bank Wholesale Funding, Hyunsoo Choi, Hyun Soo Choi

Research Collection Lee Kong Chian School Of Business

We study how monetary policy affects the funding composition of the banking sector. When monetary tightening reduces the retail deposit supply due to, for example, a decrease in bank reserves or in money demand, banks try to substitute the deposit outflows with more wholesale funding in order to mitigate the policy impact on their lending. Banks have varying degrees of accessibility to wholesale funding sources because of financial frictions, and those banks that are large or that have a greater reliance on wholesale funding increase their wholesale funding more. As a result, monetary tightening increases both the reliance on and …

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The Effect Of Monetary Policy On Bank Wholesale Funding, Hyunsoo Choi, Hyun Soo Choi Dec 2016

The Effect Of Monetary Policy On Bank Wholesale Funding, Hyunsoo Choi, Hyun Soo Choi

Research Collection Lee Kong Chian School Of Business

We study how monetary policy affects the funding composition of the banking sector. When monetary tightening reduces the retail deposit supply due to, for example, a decrease in bank reserves or in money demand, banks try to substitute the deposit outflows with more wholesale funding in order to mitigate the policy impact on their lending. Banks have varying degrees of accessibility to wholesale funding sources because of financial frictions, and those banks that are large or that have a greater reliance on wholesale funding increase their wholesale funding more. As a result, monetary tightening increases both the reliance on and …

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Management Research In Amj: Celebrating Impact While Striving For More, Gerard George Dec 2016

Management Research In Amj: Celebrating Impact While Striving For More, Gerard George

Research Collection Lee Kong Chian School Of Business

Over the years, I have read articles or listened to panel discussions that question the value of management scholarship, and often critiqued its relevance or insightfulness for an applied profession. On occasion, I have sided with those who are more pessimistic of our future as a field. While there are many truths in these commentaries, they might not give adequate credit to the robust knowledge production ecosystem that generates applied insight with scientific rigor. Yes, there is a lot more we can do but we should also celebrate the work we do well. Having read over 4000 manuscripts as an …

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Predicting The Performance Of Queues: A Data Analytic Approach, Kum Khiong Yang, Cayirli Tugba, Mei Wan Low Dec 2016

Predicting The Performance Of Queues: A Data Analytic Approach, Kum Khiong Yang, Cayirli Tugba, Mei Wan Low

Research Collection Lee Kong Chian School Of Business

Existing models of multi-server queues with system transience and non-standard assumptions are either too complex or restricted in their assumptions to be used broadly in practice. This paper proposes using data analytics, combining computer simulation to generate the data and an advanced non-linear regression technique called the Alternating Conditional Expectation (ACE) to construct a set of easy-to-use equations to predict the performance of queues with a scheduled start and end time. Our results show that the equations can accurately predict the queue performance as a function of the number of servers, mean arrival load, session length and service time variability. …

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2016-12-00 Concerns, Morehead State University. Staff Congress. Dec 2016

2016-12-00 Concerns, Morehead State University. Staff Congress.

Staff Congress Records

Staff Congress concerns for December of 2016.

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Determining The Optimal Public Debt Threshold For Nigeria, Babatunde S. Omotosho, Sani Bawa, Sani I. Doguwa Dec 2016

Determining The Optimal Public Debt Threshold For Nigeria, Babatunde S. Omotosho, Sani Bawa, Sani I. Doguwa

CBN Journal of Applied Statistics (JAS)

This paper investigates the existence of threshold effects in the relationship between public debt and economic growth in Nigeria using quarterly data. Generally, we found empirical support for an inverted U-shape relationship between public debt types and economic growth. For total public debt as percentage of GDP, model results identified a threshold level of 73.70 per cent, while the estimated inflexion points for external and domestic debts were 49.4 and 30.9 per cent, respectively. The implication of this finding is that debt accumulation in excess of the estimated threshold levels could hurt economic growth. A retrospective examination of the country’s …

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Volatility In The Nigerian Stock Market: Empirical Application Of Beta-T-Garch Variants, Olaoluwa S. Yaya, Abiodun S. Bada, Victor N. Atoi Dec 2016

Volatility In The Nigerian Stock Market: Empirical Application Of Beta-T-Garch Variants, Olaoluwa S. Yaya, Abiodun S. Bada, Victor N. Atoi

CBN Journal of Applied Statistics (JAS)

The Generalized Autoregressive Score (GAS), Exponential GAS (EGAS) and Asymmetric Exponential GAS (AEGAS) are new classes of volatility models that simultaneously account for jumps and asymmetry. Using these models, we estimate the dynamic pattern of the Nigeria All Share Index (ASI) from January 3, 2006 to July 22, 2014. Parameter estimates of the models were obtained using the Quasi Maximum Likelihood (QML) approach, and in-sample conditional volatility forecasts from each of the models were evaluated using the minimum loss function approach. Among the classical volatility models, the initial results detected IGARCH-t as the best model for predicting volatility in the …

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The Causes Of Persistent Inflation In Nigeria, Victor O. Asekunowo Dec 2016

The Causes Of Persistent Inflation In Nigeria, Victor O. Asekunowo

CBN Journal of Applied Statistics (JAS)

This study sought to identify the traditional and institutional inflation variables responsible for inflation phenomenon and the magnitude of the contribution of the identified variables to the rise in general price level. Secondary data on key macroeconomic variables in the economy from 1974 to 2013 were used. The data collected were analysed using the Autoregressive Distributed Lag (ARDL) bounds test. The results showed that there existed a longrun co-movement among the variables. Also, the ordinary least squares estimate showed that Real Effective Exchange Rate, Lagged Consumer Price Index, Real Broad Money and Real Profits were statistically significant in influencing Consumer …

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A Three-State Markov Model For Predicting Movements Of Asset Returns Of A Nigerian Bank, Maruf A. Raheem, Patrick O. Ezepue Dec 2016

A Three-State Markov Model For Predicting Movements Of Asset Returns Of A Nigerian Bank, Maruf A. Raheem, Patrick O. Ezepue

CBN Journal of Applied Statistics (JAS)

We present in this paper an alternative approach to determining and predicting the fluctuations in the daily prices and stock returns of a first-generation bank in the Nigerian Stock Market (NSM). The approach uses a three-state Markov to estimate the expected duration of the asset returns in states classified as rising (positive) (𝑅𝑘), falling (negative) state (𝑅𝑚) or stable (zero) state (𝑅𝑙). Related goodness-of-fit tests show that the Markov model fits the data adequately with an error rate of approximately 0.1. The maximum expected lengths of successively being in either positive or negative regime is 4 days, while that of …

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Dynamic Effects Of Fiscal Policy On Output And Unemployment In Nigeria: An Econometric Investigation, Attahir B. Abubakar Dec 2016

Dynamic Effects Of Fiscal Policy On Output And Unemployment In Nigeria: An Econometric Investigation, Attahir B. Abubakar

CBN Journal of Applied Statistics (JAS)

This study investigates the effect of fiscal policy shocks on output and unemployment in Nigeria under the Keynesian framework by employing the Structural Vector Autoregression (SVAR) methodology to analyse annual series on the relevant variables for the period 1981-2015. Augmented Dickey Fuller (ADF) test for unit root result shows all variables to be integrated of order one and Johansen Cointegration test confirms the presence of long run association among the variables. Findings of the SVAR model shows shock in public expenditure as having a positive long- lasting effect on output. Revenue shock was found to exert a positive effect (lower …

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On Building Inference For The Statistical Neural Network With Application To Naira-Dollar Exchange Rate Efficiency: A Bootstrap Approach, Christopher Godwin Udomboso Dr, Francisco U. Saliu Dec 2016

On Building Inference For The Statistical Neural Network With Application To Naira-Dollar Exchange Rate Efficiency: A Bootstrap Approach, Christopher Godwin Udomboso Dr, Francisco U. Saliu

CBN Journal of Applied Statistics (JAS)

In this study, we developed an inference procedure for the neural network using the bootstrap approach, and applied it to the market efficiency of the Nigerian exchange rate. Data used are exchange rate values from 2001 to 2015. We conducted a test on the market efficiency hypothesis, including test for relevance of individual and joint network inputs using method of partial derivative. The network architecture used is the multilayer perceptron. A valid statistical inference based on the estimated Statistical Neural Network was conducted using a well-known statistical resampling technique. Test of hypothesis that input or groups of inputs are relevant …

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Modelling Nigerian Banks’ Share Prices Using Smooth Transition Garch Models, Olaoluwa S. Yaya, Damola M. Akinlana, Olanrewaju I. Shittu Dec 2016

Modelling Nigerian Banks’ Share Prices Using Smooth Transition Garch Models, Olaoluwa S. Yaya, Damola M. Akinlana, Olanrewaju I. Shittu

CBN Journal of Applied Statistics (JAS)

This paper examined the application of nonlinear Smooth Transition-Generalized Autoregressive Conditional Heteroscedasticity (ST-GARCH) model of Hagerud on prices of banks’ shares in Nigeria. The methodology is informed by the failure of the conventional GARCH model to capture the asymmetric properties of the banks’ daily share prices. The asymmetry and non-linearity in the model dynamics make it useful for generating nonlinear conditional variance series. From the empirical analysis, we obtained the conditional volatility of each bank’s share price return. The highest volatility persistence was observed in Bank 6, while Bank 12 had the least volatility. Evidently, about 25% of the investigated …

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