Business Commons^™

Public Vs. Private Accounting: A Guide To Choosing Which Field Is Best For You, Katelyn Nelson

Undergraduate Honors Capstone Projects

Usually the big question among accounting students is whether to work in tax or audit. However, there is a third option. Accounting students may find a career in private accounting a better fit for them. This thesis is designed to discuss the aspects of both private and public accounting, and the opportunities available in each field. Unfortunately, it is difficult to determine which field of accounting will provide a student's desired lifestyle and will lead the student to his or her ultimate career goal. It was easier for me to decide which field I wanted to pursue after experiencing public …

2017 July, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Press releases for July of 2017.

Editor's Note, Marites Tiongco

DLSU Business & Economics Review

No abstract provided.

Three Essays On Shareholder Activism, Khoa Huu Nguyen

Theses and Dissertations

This dissertation includes three separate studies related to shareholder activism campaigns. The first study, presented in Chapter II, examines the question whether shareholder activism creates value for the targets’ shareholder. I find positive and significant abnormal returns on a day of the targeting announcement, 1.55%, and one day after, 1.33%. For Buy-and-Hold return analysis, I find that stock prices of the targets start to decrease 24 months before activism campaign announcements. Further results indicate that the targets are also underperforming to the market and to their matchings at pre-announcement periods. For post-announcement periods, however, targets’ stock returns recover and outperform …

The Impact Of A Millennial Business Leader’S Emotional Intelligence On Turnover In The Multigenerational Sales Occupational Field, William Michael Park

Theses and Dissertations

The purpose of this phenomenological study was to explore if emotional intelligence has an impact on a millennial leader’s efforts to reduce turnover in the multigenerational sales occupational field. Ben Peterson, CEO of BambooHR, hypothesized “replacing talent runs as high as two times’ annual salary” (Maurer, 2015). Among the highest risk for workforce turnover, salespeople were estimated to leave an organization twice as often as individuals in other professions. A critical field of study on a method for reducing workforce turnover and primary source in defining the employee emotions leading to turnover is the emotional intelligence concept. This study identified …

The Contributors, Marites Tiongco

DLSU Business & Economics Review

No abstract provided.

Explicating The Information Vacuum: Stages, Intensifications, And Implications, Eugene Woon, Augustine Pang

Research Collection Lee Kong Chian School Of Business

Purpose: Information vacuums (IVs) arise from organizational failure to satisfy the stakeholders’ informational demands during crises. The purpose of this paper is to expand Pang’s (2013) study of the phenomenon of IV by investigating its nature, stages, intensifying factors and resolution. Design/methodology/approach: Print and social media data of five recent international crises with apparent IVs were analyzed. Findings: Poor crisis communications are intensifying factors that induce media hijacks and hypes, distancing, and public confusion. A four-stage model maps the phenomenon into a flow chart describing its development. IV termination begins when organizations either respond with information or provide solutions, results, …

Effects Of Informal Institutions On The Relationship Between Accounting Measures Of Risk And Bank Distress, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo

Research Collection School Of Accountancy

We investigate the effects of informal institutions (trust, religiosity and the media) on the relationship between accounting-based risk measures and bank distress. We conduct our analysis in two stages. In the first stage, we extend the prior literature by documenting a link between accounting-based risk measures and bank distress during the 2008-2009 financial crisis. In particular, given the environment characterized by rapid growth in financial innovation and complex financial transactions prior to the crisis, simple accounting-based risk measures continue to predict bank distress during this crisis period. In the second stage, we address our main research question related to the …

Fast-And-Frugal Trees As Noncompensatory Models Of Performance-Based Personnel Decisions, Shenghua Luan, Jochen Reb

Research Collection Lee Kong Chian School Of Business

Employees’ performance provides the basis for many personnel decisions, and to make these decisions,managers often need to integrate information from different performance-related cues. We asked college students and experienced managers to make a series of performance-based personnel decisions and tested how well weighting-and-adding, compensatory logistic regression and lexicographic, noncompensatory fast-and-frugal trees (FFTs) could describe participants’ decision processes regarding both choices and reaction times. Results show that a significant proportion of the participants (i.e., nearly half of the college students and more than two-thirds of the experienced managers) applied FFTs to make such decisions,and that the majority of them adopted key …

Forecasting Stock Returns In Good And Bad Times: The Role Of Market States, Dashan Huang, Fuwei Jiang, Jun Tu, Guofu Zhou

Research Collection Lee Kong Chian School Of Business

This paper proposes a two-state predictive regression model and shows that stock market 12-month return (TMR), the time-series momentum predictor of Moskowitz, Ooi, and Pedersen (2012), forecasts the aggregate stock market negatively in good times and positively in bad times. The out-of-sample R-squares are 0.96% and 1.72% in good and bad times, or 1.28% and 1.41% in NBER economic expansions and recessions, respectively. The TMR predictability pattern holds in the cross-section of U.S. stocks and the international markets. Our study shows that the absence of return predictability in good times, an important finding of recent studies, is largely driven by …

Peer Effects Of Corporate Social Responsibility, Hao Liang, Hao Liang, Xintong Zhan

Research Collection Lee Kong Chian School Of Business

We investigate how firms react to their peers' adoption of corporate social responsibility (CSR) by using a regression discontinuity design that relies on "locally" exogenous variations of CSR generated by shareholder proposals that pass or fail by a small margin of votes. Specifically, we find that peers of a voting firm who passed a close-call CSR proposal experience lower announcement returns and higher following-year CSR scores compared to those of a voting firm that marginally failed a CSR proposal. Such effects are stronger in peer firms with higher competitive pressure, better CSR performance relative to the voting firm, and a …

Strategy Making: How To Tap The Wisdom Of The Crowd, Daniel Z. Mack, Gabriel. Szulanski

Research Collection Lee Kong Chian School Of Business

Even firms that typically prefer to centralise decisions needn’t miss out on the benefits of opening up their strategy making.

Hedging And Pricing Rent Risk With Search Frictions, Briana Chang, Hyunsoo Choi, Harrison Hong, Jeffrey Kubik

Research Collection Lee Kong Chian School Of Business

The desire of risk-averse households to hedge rent risk is thought to increase home ownership and prices. While evidence for the ownership implication is compelling, support for the price effect is mixed. We show that an important reason is search frictions. Rent risk reduces outside options, leading to less-picky buyers and worse home/buyer matches. This attenuates the rise in the price-to-rent ratio that would otherwise occur without frictions. Consistent with our model, a house remains on the market for fewer days when rent risk is higher. Accounting for frictions significantly increases the effect of rent risk on home prices.

God-Willing Development Plan, Willing Company & St. Michael The Archangel Blocks, Paul Hutchins, Daniel Mandel, Dawson Marchant, Scott Miller, Ryan Sturley, David Wilkes

Real Estate Development Workshop Projects

This development plan is the product of the Real Estate Development Workshop and represents the culmination of all knowledge gained by the authors while students in the Master of Real Estate Development program at Portland State University. Three months of work involving research, expert consultations, and extensive discussion were performed to determine the best use for two subject parcels in Downtown Portland.

Diversity Team Building: Impact On Virtual Team Performance, Nina C. Magpili-Smith

Engineering Management & Systems Engineering Theses & Dissertations

Although organizations have addressed diversity issues at the organizational-level with resulting positive employee outcomes, lack of scholarly attention to team-level interventions remain. Team-level interventions would benefit organizations more directly as they address issues directly related to task accomplishment. Since diversity may lead to negative performance results for teams, a team building intervention based on the latest empirical research was developed and tested to address the potential performance losses associated to diversity in decision-making teams. The team building intervention provides six crucial elements, namely (1) direct experience of how deep-level team diversity affect team dynamics, (2) diversity education, (3) cultivation of …

Threat Or Challenge? Intensified Job Demands And The Moderating Effect Of Differentiated Transformational Leadership, Benjamin Bass

Psychology Theses & Dissertations

Over the past 30 years, industrialized democracies have experienced major economic change due to globalization, economic instability, and rapid technological innovation. To remain viable, organizations maximize flexibility through strategies like downsizing, just-in-time inventory, and temporary labor. Consequently, employees face heightened responsibility, variable workloads, and rising job insecurity. While these demands are stressful, at times, some may represent an exciting challenge. Recently, researchers started studying how the long-term intensification of work affects employees via intensified job demands. This dissertation builds on their efforts by exploring short-term job demand intensification. Specifically, the transactional model of stress and the job demands-resources model were …

Impact Of Leadership Styles On Entrepreneurs' Business Success, Hona Amer

STEMPS Theses & Dissertations

Leadership styles play an important role in entrepreneurial businesses in today’s business marketplace. The Full Range Leadership Model provides a framework for transformational, transactional, and laissez-faire leadership styles, as measured by the Multifactor Leadership Questionnaire (MLQ), while the ENTRELEAD scale has been used to assess the entrepreneurial leadership style. A review of the literature reveals limited empirical research focused on the effect of entrepreneurial leadership as applied in the contemporary marketplace. Limited research also exists on the effectiveness of the combination of these leadership styles for entrepreneurs in order to positively affect business performance and business longevity. The problem of …

Multi-Authority Abs Supporting Dendritic Access Structure, Ruo Mo, Jian-Feng Ma, Ximeng Liu, Qi Li

Research Collection School Of Computing and Information Systems

Attribute-based signature (ABS), which could realize fine-grained access control, was considered to be an importantmethod for anonymous authentication in cloud computing. However, normal ABS only provided simple accesscontrol through threshold structure and thus could not cope with the large-scale attribute sets of users in the cloud. Moreover,the attribute sets were supervised by only one attribute authority, which increased the cost of computation and storage.The whole system was in danger of collapsing once the attribute authority was breached. Aiming at tackling theproblems above, a novel scheme, was proposed called multi-authority ABS supporting dendritic access structure whichsupported any AND, OR and threshold …

Mining Capstone Project Wikis For Knowledge Discovery, Swapna Gottipati, Venky Shankararaman, Melvrivk Goh

Research Collection School Of Computing and Information Systems

Wikis are widely used collaborative environments as sources of information and knowledge. The facilitate students to engage in collaboration and share information among members and enable collaborative learning. In particular, Wikis play an important role in capstone projects. Wikis aid in various project related tasks and aid to organize information and share. Mining project Wikis is critical to understand the students learning and latest trends in industry. Mining Wikis is useful to educationists and academicians for decision-making about how to modify the educational environment to improve student's learning. The main challenge is that the content or data in project Wikis …

Effect Of Timing And Source Of Online Product Recommendations: An Eye-Tracking Study, Yan Shi, Qing Zeng, Fiona Fui-Hoon Nah, Chuan-Hoo Tan, Choon Ling Sia, Keng Siau, Jiaqi Yan

Research Collection School Of Computing and Information Systems

Online retail business has become an emerging market for almost all business owners. Online recommender systems provide better service to consumers during their decision making processes. In this study, a controlled lab experiment was conducted to assess the effect of recommendation timing (early, mid, and late) and recommendation source (expert reviews vs. consumer reviews) on online consumers’ interest and attention. Eye-tracking data was extracted from the experiment and analyzed. The results suggest that consumers show more interest in recommendation based on consumer reviews than expert reviews. Earlier recommendations do not receive greater attention than later recommendations.

Two Essays On The Impact Of Institutional Structures On Entrepreneurship: Country Level Analysis, Mehdi Sharifi Khobdeh

Management Theses & Dissertations

Entrepreneurship has long been viewed as an engine of innovation and economic growth; however, there is limited understanding of cross-national differences in rates and types of entrepreneurship. This dissertation mainly uses an institutional theory framework to investigate whether shared social knowledge, value systems, and regulations influence differences in rates and types of entrepreneurial activities among countries.

This dissertation’s central research question is addressed in two essays. In Essay 1, I examine what factors explain the recovery of entrepreneurial activities in countries after the 2008 global financial crisis (GFC). Nearly all countries experienced a sharp drop in entrepreneurial activities during the …

Key Findings: 2017 Atrs Global Airport Performance Benchmarking, Chunyan Yu

Publications

The ATRS Global Airport Benchmarking Project measures and compares the performance of several important aspects of airport operations: Productivity and efficiency, unit costs and cost competitiveness, financial results and airport charges. The report also examines the relationships between various performance measures and airport characteristics as well as management strategies in order to provide a better understanding of observed differences in airport performance. This report includes 206 airports and 24 airport groups of various sizes and ownership forms in Asia Pacific, Europe and North America. This presentation highlights key findings on efficiency and cost.

Three Essays On Mutual Funds, Fund Management Skills, And Investor Sentiment, Feng Dong

Finance Theses & Dissertations

The mutual fund research focus has switched from whether average active fund managers have fund management skill to whether a subset of active fund managers have skills that produce investor benefits. In this dissertation we participate into the study stream by investigating the relation between managerial skills possessed by mutual fund managers and fund performance.

Essay 1 focuses on whether investor sentiment affects the performance of skilled mutual fund managers. Stocks during periods of high investor sentiment are more likely to have noise, while during low investor sentiment periods stocks are more likely to trade close to their fundamental values. …

From Placebo To Panacea: Exploring The Influence Of Price, Suspicion, And Persuasion Knowledge On Consumers’ Perception Of Quality, Vahid Rahmani

Marketing Theses & Dissertations

Consumers’ associate higher prices with higher levels of quality. Nevertheless, the relationship between price and objective quality (i.e., real quality) in the marketplace is not always strong or even positive. This seemingly paradoxical phenomenon could be explained by either consumers’ lack of access to the product information (which is unlikely as we live in the age of information) or their reluctance/inability to assimilate the available information and modify their price-quality judgments. The current research is built on this latter assumption and attempts to answer two substantive questions that remain to be fully addressed in the pricing literature: First, how can …

Improving Resource Management In The Afghan Air Force, Jonathan D. Ritschel, Tamiko L. Ritschel

Faculty Publications

The nascent Afghan Air Force (AAF) is rapidly changing with new platforms programmed and existing platforms expanding. As US and coalition forces draw down, the transition of financial responsibility from American to Afghan processes is on the horizon.

Cross Border Public Offering Of Securities In Fostering An Integrated Asean Securities Market: The Experiences Of Singapore, Malaysia And Thailand, Wai Yee Wan

Research Collection Yong Pung How School Of Law

In 2015, the Association of South-East Asian Nations (ASEAN) Economic Community was formally established and its aim was to achieve, among other things, an integrated securities market within ASEAN.

Before the formal establishment of the ASEAN Economic Community, in 2009, with a view towards achieving the objective of securities integration, Singapore, Malaysia and Thailand adopted the ASEAN Disclosure Standards, a set of harmonized disclosure standards for issuers making cross-border initial public offerings (IPOs). These participating Member States also entered into a framework for the expedited review for cross-listings. However, more than 5 years later, there is no documented use of …

Social Capital Of Directors And Corporate Governance: A Social Network Analysis, Zihan Niu, Christopher C. H. Chen

Research Collection Yong Pung How School Of Law

This Article examines how a director’s social capital might affect his or her behavior, the board’s performance, and corporate governance, as well as the potential normative implications of the director’s social network. We argue that the quality of board performance could be improved where the social network closure within the board is high and there are many non-redundant contacts beyond the board. Network closure can improve trust and collaboration within a board, while external contacts may benefit a company with more diverse sources of information. Moreover, different network positioning leads to the inequality of social capital for directors. With more …

Is Marketing Still Part Of Supply Chain Management, And Should Marketing Academics And Practitioners Care?, Stephen M. Rutner Ph.D., Charles David Shepherd Ph.D.

Atlantic Marketing Journal

Over the past twenty years Supply Chain Management (SCM) has exploded as both an academic field of study and a critical competency for success in the modern business landscape. From its original conceptualizations Marketing has been seen as a core component of SCM. However, in recent years Marketing appears to play a smaller and smaller role in SCM theory and practice. This paper discusses the evolution of the SCM concept and its relationship with the marketing discipline, and offers a series of questions to guide future research in exploring these trends.

The Marketing Concept And Byod In The University Classroom:, Dennis Bristow, David Titus, Garth Harris, Rajesh Gulati

Atlantic Marketing Journal

For decades marketing educators have espoused the marketing concept and consumer oriented business strategies in university classrooms. In recent years, there has been a movement away from the ‘sage on the stage’ to experiential, active learning pedagogies. Those newer pedagogies often involve the use of mobile devices, including smart phones, laptops, and e-readers as academic tools for students. While such mobile devices are nearly ubiquitous on college and university campuses, an ongoing debate revolves on the distinction between owning mobile devices and whether or not students bring them to campus and use them as educational tools. In this study, we …

Restaurant Formality And Customer Service Dimensions In The Restaurant Industry: An Empirical Study, George Kurian, Prathamesh M. Muzumdar

Atlantic Marketing Journal

The purpose of the study was to examine the different customer service dimensions in the restaurant industry. Survey-based data collected from customers that dined regularly in restaurants classified as fast food, casual dining, and fine dining was used. Our study makes an imperative contribution by applying Resource-based view theory in the field of services marketing. The results show that restaurant formality has an adverse impact on customer loyalty, but this impact is positive when restaurant formality interacts with customer gratification. There are other important findings that lead to repeat sales and improved profits for restaurants. We conclude by discussing some …