Business Commons^™

Applying Basic Gamification Techniques To It Compliance Training: Evidence From The Lab And Field, Ryan J. Baxter, D. Kip Holderness, David A. Wood

Faculty Publications

Companies depend on strong internal controls to protect the integrity of accounting information systems. IT security and data privacy training are critical controls to safeguarding company information. However, employees often dislike the training, which can cause a lack of attention to and poor understanding of training concepts, leading to less effective internal controls. To improve the training experience, companies are implementing principles of games into employee training modules; a practice known as gamification. Using a laboratory experiment of data privacy training and a field study involving a publicly-traded bank’s rollout of IT security training, we test whether a training environment …

Do Managers Really Guide Through The Fog? On The Challenges In Assessing The Causes Of Voluntary Disclosure, Travis Dyer, Mark Lang, Lorien Stice-Lawrence

Faculty Publications

Guay e tal. (2016) document that firms with longer and more complex 10-Ks provide  relatively more voluntary disclosure, which they interpret as evidence that managers use voluntary disclosure to mitigate negative effects of complex mandatory disclosure. We review the results of Guay et al. and focus on two main challenges to inferring causality: (1) the coincidence of upward over-time trends in annual report length, complexity, and voluntary disclosure, and (2) the potential for omitted correlated variables, such as changes in firm economics, to drive changes in 10-K textual characteristics and voluntary disclosure. While the results in Guay et al. are …

The "Director Preference" In Stockholder Litigation, Megan Wischmeier Shaner

Faculty Articles

Stockholders are widely viewed as the owners of and residual claimants to the assets of a corporation. Management of a corporation, by contrast, is entrusted to paid managers – the board of directors and executive officers. To prevent both directors and officers from managing the corporation for their personal benefit without regard to the interests of stockholders, stockholders have the ability to sue for such behavior as a breach of fiduciary duty. But in practice, directors are the primary focus of this type of stockholder litigation while officers are largely ignored – a phenomenon this paper labels the “director preference.” …

Ballymaloe Cookery School: A Study Of The Business And Its Local Impact, Keelin Tobin

Theses

The focus of this research is Ballymaloe Cookery School situated in East Cork, Ireland. This study seeks to understand the emergence of the cookery school, how this business has evolved over time and to investigate the impact it has had on the local area. Ballymaloe Cookery School was officially founded by brother and sister, Darina Allen (nee O’Connell) and Rory O’Connell in Shanagarry, Co. Cork in 1983. The findings examine the establishment of the cookery school as a family business and its attributes. Set amongst a rural landscape, close to the sea and surrounded by agricultural land, the school is …

An Investigation Of The Role Of Finance In The Development Of Value Added Products, John O'Sullivan

Theses

Traditionally Ireland focused on commodity based food products. In recent years there has been a shift towards value added food products. There has however been little academic research undertaken investigating the role of finance in developing value added products. This study will examine the importance of the value added food sector in the Irish food industry and will also examine new product development (NPD) processes to highlight the role finance plays in developing value added food products. The researcher used semi-structured interviews of seven industry experts as the research technique.

Value added products have many benefits including higher margin and …

Why Do Multinational Companies Implement A Hr Shared Service Model, Emma Cooney

Theses

The Implementation of a HR Shared Services model is a recently new phenomenon but is a very necessary one to enable HR to become a more cost-effective, customer-focused organisation that enables the other HR functions to support the ever-changing business units in a rapidly changing commercial world. Reilly and Williams (2003) state that HR has spent considerable time examining itself in light of the perception of it within the organisation as a value-add organisation, so this has led to a change in the way that HR delivers its services. The HR function is now at a crossroads as it has …

Information Exploitation? A Pre-Crisis Rmbs Issuer's Private Information, Darren Aiello

Faculty Publications

This paper describes an important borrower risk factor observed privately by the issuer of non-agency RMBS. The private information available to the issuer is drawn from behavioral cues exhibited early in the life of the loan. Mortgage borrowers that make their first six payments at least a day prior to the due date are 14.8 percentage points less likely to become delinquent (equivalent to a 91-point increase in FICO score). This effect is persistent, unobservable at loan origination, and privately observed by the issuer prior to securitization. Both the credit rating agencies and the investor do not appear to be …

The Impact Of Budget Constraints On Flexible Vs. Dedicated Technology Choice, Onur Boyabatli, Tiecheng Leng, L. Beril Toktay

Research Collection Lee Kong Chian School Of Business

This paper studies the flexible versus dedicated technology choice and capacity investment decisions of a multiproduct firm under demand uncertainty in the presence of budget constraints. The firm operates under a capital budget for financing the capacity investment, and an operating budget, which is uncertain in the capacity investment stage, for financing the production. We investigate how the tightening of the capital budget and a lower financial flexibility in the production stage (the likelihood of having a sufficient operating budget) shape the optimal technology choice. We find that the dominant regime is one where dedicated technology should be adopted for …

Perspectives On Regulating Systemic Risk, Steven L. Schwarcz

Faculty Scholarship

This book chapter, which synthesizes several of the author’s articles, attempts to provide useful perspectives on regulating systemic risk. First, it argues that systemic shocks are inevitable. Accordingly, regulation should be designed not only to try to reduce those shocks but also to protect the financial system against their unavoidable impact. This could be done, the chapter explains, by applying chaos theory to help stabilize the financial system. The chapter then focuses on trying to prevent excessive corporate risk-taking, which is one of the leading triggers of systemic shocks and widely regarded to have been a principal cause of the …

A Financial Analysis Of Professional Baseball Player Worth, Jocelyn R. Pearce

Undergraduate Honors Thesis Projects

By using data from the 2014 Major League Baseball season, this paper examines the current market of baseball. I mainly look to offer clarity to the debate questioning if players are paid their marginal revenue product. By using a two-step model, I first estimate the effect team statistics have on team winning percentage, and next how that team winning percentage affects team revenue. After obtaining results from the regressions, I use those calculations in two formulas aimed at quantifying a player’s marginal revenue product. I find that overall, players are paid close to their respective marginal revenue products. An age …

Corporate Political Connections And Tax Aggressiveness, Chansog (Francis) Kim, Liandong Zhang

Research Collection School Of Accountancy

This study investigates the relation between corporate political connections and tax aggressiveness. We study a broad array of corporate political activities, including the employment of connected directors, campaign contributions, and lobbying. Using a large hand-collected data set of U.S. firms' political connections, we find that politically connected firms are more tax aggressive than nonconnected firms, after controlling for other determinants of tax aggressiveness, industry and year fixed effects, and the endogenous choice of being politically connected. Our findings are robust to various measures of political connections and tax aggressiveness. These results are consistent with the conjecture that politically connected firms …

Client Conservatism And Auditor-Client Contracting, Mark L. Defond, Chee Yeow Lim, Yoonseok Zang

Research Collection School Of Accountancy

We find that auditors of more conservative clients charge lower fees, issue fewer going concern opinions, and resign less frequently, consistent with more conservative clients imposing less engagement risk on their auditors. Using path analysis, we find evidence that both inherent risk and auditor business risk explain these associations. Also consistent with conservatism reducing auditor business risk, we find that client conservatism is associated with fewer lawsuits against auditors and with fewer client restatements. Taken together, our results are consistent with auditors viewing client conservatism as an important determinant of engagement risk that, in turn, affects auditor-client contracting decisions. Our …

Differences Between Multimedia And Text-Based Assessments Of Emotion Management: An Exploration With The Multimedia Emotion Management Assessment (Mema), Carolyn Maccann, Filip Lievens, Nele Libbrecht, Richard D. Roberts

Research Collection Lee Kong Chian School Of Business

People process emotional information using visual, vocal, and verbal cues. However, emotion management is typically assessed with text based rather than multimedia stimuli. This study (N=427) presents the new multimedia emotion management assessment (MEMA) and compares it to the text-based assessment of emotion management used in the MSCEIT. The text-based and multimedia assessment showed similar levels of cognitive saturation and similar prediction of relevant criteria. Results demonstrate that the MEMA scores have equivalent evidence of validity to the text-based MSCEIT test scores, demonstrating that multimedia assessment of emotion management is viable. Furthermore, our results inform the debate as to whether …

Are Primetime Diets Congruent With Dietary Recommendations? Content Analyses Of Food Advertisements In The United States, China, And Singapore, Su Lin Yeo, Wonsun Shin, May O. Lwin, Jerome Williams, Ying-Yi Hong

Research Collection Lee Kong Chian School Of Business

Despite public programs to promote healthy eating among populations in developed and developing countries, the increase in obesity as a result of poor dietary patterns continues to persist. As food advertising has been implicated for contributing to this global health challenge, this study aims to provide empirical evidence on food advertising in a broader global context, across economically and culturally different nations. We conducted a large scale content analysis of the types of food advertised on primetime television in the United States, China, and Singapore, which resulted in the collection of 1,008 television hours. Using the dietary blue2376s proposed by …

Sincerity In Corporate Philanthropy, Stakeholder Perceptions And Firm Value, Ilya R. P. Cuypers, Ping-Sheng Koh, Heli Wang

Research Collection Lee Kong Chian School Of Business

This study extends the literature on symbolic management by incorporating the role of stakeholder perceptions into the context of corporate philanthropy. In particular, we differentiate between the quantitative (generous giving) and qualitative (innovative giving) aspects of giving. We argue that although stakeholders may perceive both types of giving as being substantive rather than symbolic, innovative giving is likely to be perceived as more substantive than generous giving is and, thus, has a greater impact on firm value. Furthermore, stakeholder perceptions of corporate philanthropy as being more symbolic or substantive are influenced by firm characteristics—the type of products or services that …

Growing The Impact Of Management Education And Scholarship, Laurent Batsch, Thomas Bieger, Arnoud De Meyer, Sriven Naidu, Arnaud Raynouard, Dorte Salskov-Iversen, Flavio Vasconcelos

Research Collection Lee Kong Chian School Of Business

Management is not only taught in business schools. For more than 100 years it has been taught by a special type of university that is 'more than a business school'. An international group of university leaders trace the emergence, role and future contributions of 'universities for business and management'.

Impact Of Technology On Learning And Scholarship, And The New Learning Paradigm, Arnoud Cyriel Leo De Meyer

Research Collection Lee Kong Chian School Of Business

Recently I took on the challenge of teaching a course to Undergraduate students at Singapore Management University. It had been more than 20 years since I had taught any Undergraduates, having spent most of my career at Graduate Business Schools. I did it partially because many of my younger colleagues had told me that teaching had changed tremendously. Deep down I may have felt that I was perhaps a little out of touch with what happened inside and, as I would soon discover, outside our classrooms. I was indeed intrigued by the experience. When I entered the classroom for my …

Perceived Emotional Demands-Abilities Fit, James M. Diefendorff, Gary J. Greguras, John Fleenor

Research Collection Lee Kong Chian School Of Business

The purposes of this paper are to introduce the concept of perceived emotional demands-abilities (ED-A) fit and develop theory about how it relates to other fit perceptions as well as employee well-being and performance outcomes. ED-A fit is defined as the perceived congruence or match between the emotional demands of the job and one's abilities to meet those demands. In two studies using occupationally diverse samples from Western and Eastern cultures, we empirically distinguished perceived ED-A fit from other fit perceptions (i.e. person-organisation, demands-abilities, needs-supplies, person-group, person-supervisor). In addition, across the two studies, we found that perceived ED-A fit accounted …

A Dynamic Perspective On Diverse Teams: Moving From The Dual-Process Model To A Dynamic Coordination-Based Model Of Diverse Team Performance, Kannan Srikanth, Sarah Harvey, Randall Peterson

Research Collection Lee Kong Chian School Of Business

The existing literature on diverse teams suggests that diversity is both helpful to teams in making more information available and encouraging creativity and damaging to teams in reducing cohesion and information sharing. Thus the extant literature suggests that diversity within teams is a double-edged sword that leads to both positive and negative effects simultaneously. This literature has not, however, fully embraced the increasing calls in the broader groups literature to take account of time in understanding how groups function [e.g. Cronin, M. A., Weingart, L. R., & Todorova, G. (2011). Dynamics in groups: Are we there yet? The Academy of …

Maya Women Organising In The Margins: A Post Decolonial Feminist Approach, Jennifer Manning

Doctoral

The work and lives of marginalised indigenous women in the Global South are located outside of the dominant Western discourse of management and organisation. There is limited empirical engagement with marginalised indigenous women in the Global South within the organisation studies discipline. As a result, we know little about how they construct their identity as women and their organisation/organising experiences in the context of their social, cultural and historical location. My ethnographic research takes us into the lives of Maya women community weaving groups in the rural Highlands of Sololá, Guatemala, and explores the everydayness of their work and lives …

The Agency Of Meetings As Systemic Process In The Constitution Of Organizations: Insights From A Longitudinal Study And Bifocal Analysis Of An Organizations Meetings, Martin Duffy

Doctoral

Guided by a systemic and processual perspective, this research considers meetings as a collective organizational phenomenon and analyses how they contribute to the constitution of organizations. Longitudinal immersion as a participant observer in one organization's 'river of discourse' prompted initial abductive theory development to conceptualize meetings as a collective phenomenon, rather than studying them as individual-centered events. Preliminary analysis conducted during data recording indicated collective agency that could not be attributed to individual meetings, nor to the intentionality of meeting participants. Subsequent bifocal analysis of the meetings' discourse data reveals modes of meeting connectivity that reflect and contribute to their …

Provision Of Hospital-Based Palliative Care And The Impact On Organizational And Patient Outcomes, Marisa L. Roczen

Theses and Dissertations

Hospital-based palliative care services aim to streamline medical care for patients with chronic and potentially life-limiting illnesses by focusing on individual patient needs, efficient use of hospital resources, and providing guidance for patients, patients’ families and clinical providers toward making optimal decisions concerning a patient’s care. This study examined the nature of palliative care provision in U.S. hospitals and its impact on selected organizational and patient outcomes, including hospital costs, length of stay, in-hospital mortality, and transfer to hospice. Hospital costs and length of stay are viewed as important economic indicators. Specifically, lower hospital costs may increase a hospital’s profit …

2016-01-00 Concerns, Morehead State University. Staff Congress.

Staff Congress Records

Staff Congress concerns for January of 2016.

Achieving Regulatory Excellence In The Agri-Food Biotechnology Sector: Building Policy Capacity, Michael Howlett, Ishani Mukherjee

Research Collection School of Social Sciences

What capacities are needed on the part of policymakers in areas such as the agri-food biotechnology sector in order to attain excellence at the individual, organisational and systemic levels of regulatory operation? To address this question, this paper draws upon work recently carried out on regulatory excellence by the Penn Programme on Regulation and couples it with recent studies on how to build policy capacity. Derived from a multi-jurisdiction, multi-sector review of regulation, the Penn programme identified three core areas or `pillars' of regulatory excellence - namely, stellar competence, empathic engagement and utmost integrity -which reflect the kinds of individual …

The Implications Of The Trans-Pacific Partnership For Smes: Opportunities And Challenges, Heng Wang

Research Collection Yong Pung How School Of Law

The Trans-Pacific Partnership (TPP) will have profound implications for small and medium-sized enterprises (SMEs) within and beyond the free trade area. SME issues get more attention in the TPP than previous FTAs. Since there is limited research on the impact of the FTAs on SMEs, it is of great significance to probe into the practical implications of the TPP for SMEs. The key question will be analyzed: what are the challenges and opportunities that the TPP hold for SMEs? It is argued that, first, the support to SMEs, tariff elimination or reduction, and the reduction of non-tariff barriers are major …

Life Satisfaction, Overweight And Obesity, Masanori Kuroki

Faculty Publications - The LeMoyne Smith School of Business

Many economists share the view that the rise in obesity is largely the result of rational decision-making by individuals who compare risks and benefits. A dominant view among economists is that there is no economic justification for government intervention unless there is a market failure. However, recent developments in behavioral economics suggests that people often fail to make optimal decisions, and that public welfare may be improved by government interventions even when there is no externality. This paper examines the association between one’s body weight and life satisfaction by utilizing data on self-reported life satisfaction, which approximates individual utility, after …

Quasi-Public Spending, John R. Brooks

Georgetown Law Faculty Publications and Other Works

The United States has increasingly designed certain public spending programs not as traditional tax-financed programs, but rather as mixtures of private expenditures, subsidies, and limited taxes. Thus part of what could have gone to the government as a tax is instead used to purchase the good or service directly, with only incremental taxes and subsidies to manage distributional goals. This Article terms this “quasi-public spending,” and argues that it is descriptive of our evolving approaches to both health care and higher education. Based on this observation, the Article defines and analyzes quasipublic spending and compares it to both traditional public …

Altering Rules, Cumulative Voting, And Venture Capital, John F. Coyle

Utah Law Review

Legal scholars have long debated the proper balance betweenmandatory and default rules in corporate law. One group — the contractarians — maintain that corporatelaw should function as an off-the-rack set of default rules that approximate, as much as possible,the rules that the transacting parties would have agreed to if bargaining were costless. The contractarians are generally skeptical of mandatory rules because they interfere with the ability of the parties to decide for themselves how to organize their economic relationships. Another group of scholars—the anti - contractarians — have argued that corporate law should seek to achieve certain regulatory objectives separate …

Inclusive Crowdfunding, Andrew A. Schwartz

Utah Law Review

Retail crowdfunding under Title III of the JOBS Act has a fundamental advantage over accredited crowdfunding and intrastate crowdfunding: the value of inclusivity. What that is worth in a given instance may be difficult to calculate, but it is surely more than zero. This is one reason to expect that retail crowdfunding, once it commences, may prove more successful than many commentators anticipate.

Alice Was No Rabbit Hole: Why Software Inventors Should Be Neither Surprised, Nor Alarmed, Sherman Helenese

Utah Law Review

Trade secrets offer an alternative to patent - ineligible innovations and to the problems and perils of protecting, defending and enforcing patents. Although there is currently limited trade secret legislation on the national level, nearly all states have adopted, with little substantive variation, the Uniform Trade Secrets Act. Unlike patent - eligibility requirements that precluded software in Gottschalk, Diehr, Alice, and Tenon from patent protection, no trade secret is automatically deemed out of scope. Trade secrets encompass anything of value, so long as it is not generally known and reasonable steps are taken, such as the use …