Business Commons^™

Adoption, Importance And Barriers To The Implementation Of Contemporary Management Accounting Practices: Evidence From Egypt, Amani Hussein

Business Administration

In present times, complexity in the business environment, and advanced technology has intensified the challenges for more management accounting information to meet global competition. Therefore, contemporary management

accounting practices (CMAPs), which focus on financial and non-financial information, have emerged to support

managers’ decision-making processes. This research is aimed at examining the adoption, importance and barriers to

the implementation of contemporary management accounting practices. To achieve its objectives, the research

conducted a survey and collected data on forty MAPs. The methodology of the study relied on factor analysis to

identify and group different variables into the main factors that contribute to …

Consumer Propensity To Adopt Illicit Goods: Theory, Methods, And Results, Sergio Enrique Robles-Avila, Arturo Z. Vasquez-Parraga

Marketing Faculty Publications

The purpose of this study is to examine consumer propensity to adopt illicit goods. The adoption of illicit goods is a worldwide problem that undermines legitimate markets, funds criminal organizations, and harms the most vulnerable in society. International organizations, such as World Economic Forum, have called for the study of the demand of illicit products. Research is crucial to understanding the demand for these products and can contribute to public policy addressing this issue. This research uses two theoretical frameworks: The Theory of Planned Behavior and the Theory of Marketing Ethics. Using the Theory of Planned Behavior, research results suggest …

What Factors Determine Thesubsidiary Mode Of Overseas R&D By Developing-Country Mnes? Empirical Evidence From Chinese Subsidiaries Abroad, Yanyu Wang, Wei Xie, Jizhen Li, Chenxi Liu

PhD Student’s Publications Collection

This study examines the determinants of the subsidiary modes of overseas research anddevelopment (R&D) by Chinese multinational enterprises (MNEs). Based on resource-based view and absorptive capabilities, we propose that financial resources and technologi-cal resources have different effects on the selection of overseas R&D subsidiary modes,which are competence-exploiting mode or competence-creating mode. This is supportedby the empirical results in this paper using data from a survey of 40 Chinese overseasR&D subsidiaries. The results demonstrate that the parent firms with richer financialresources and more R&D expenses prefer the competence-exploiting mode, while the par-ent firms with more R&D personnel favor the competence-creating mode. …

Corporate Litigation And Debt, Matteo P. Arena

Finance Faculty Research and Publications

This study examines the effect of litigation risk and litigation costs on firms’ credit ratings and debt financing. The results show that litigation affects a firm's creditworthiness and debt costs in two stages. Before a lawsuit filing, firms at higher risk of litigation have lower credit ratings, are more likely to be rated speculative grade, pay higher yields on loans and bonds, and are less likely to rely on debt financing. At the time of the lawsuit resolution, settlement costs have an additional effect on firm credit quality. Companies facing larger settlement disbursements in relation to their available cash experience …

Dental Practice Success Special Issue: Dental Office Design (February 2018), American Dental Association, Publishing Division

Dental Practice Success

No abstract provided.

Mexican Migration Flows To The United States: The Impact Of Business Cycles On Immigration To The United States, Jesus E. Mendoza, Nathan J. Ashby

Departmental Papers (E & F)

Using Mexican consulate data on Mexican presence in US states, a panel data model is constructed from yearly data to analyze the effects of different determinants of migration flows. The determinants of migration flows analyzed are the US and Mexican state business cycles, home and host state populations, Mexican state crime rates, remittances received by Mexican states, and the nominal exchange rate. Fixed effects regressions suggest that stronger US economic activity attracts immigrants to a given US state while an expanding economy in the home state tends to decrease emigration. Higher remittances also tends to decrease emigration out of Mexico. …

Quitting The Boss? The Role Of Manager Influence Tactics And Employee Emotional Engagement In Voluntary Turnover, Christopher S. Reina, Kristie M. Rogers, Suzanne J. Peterson, Jrus Byron, Peter W. Hom

Management Faculty Research and Publications

Employees commonly cite their managers’ behavior as the primary reason for quitting their jobs. We sought to extend turnover research by investigating whether two commonly used influence tactics by managers affect their employees’ voluntary turnover and whether employees’ emotional engagement and job satisfaction mediate this relationship. We tested our hypotheses using survey data collected at two time points from a sample of financial services directors and objective lagged turnover data. Using multilevel path modeling, we found that managers’ use of pressure and inspirational appeals had opposite effects on employee voluntary turnover and that employees’ emotional engagement was a significant and …

Disproportionate Insider Control And The Demand For Audit Quality, Arno Forst, Barry Hettler

School of Accountancy Faculty Publications

We examine the relationship between disproportionate insider control, enabled through dual-class share structures, and the demand for audit quality. Using a comprehensive hand-collected sample of U.S. dual-class firms, we find that, consistent with outside shareholders’ increased demand for external monitoring, as well as self-bonding by entrenched insiders, disproportionate insider control is positively associated with the propensity to hire a Big 4 or industry specialist auditor, auditor independence, and audit fees. Corroborating a self-bonding explanation, additional analyses show that audit quality mitigates the negative association of disproportionate insider control and firm value. In expanded analyses, we also investigate the separate effects …

Is Your Client’S Short-Term Rental Truly Tax Free?, Michelle S. Freeman

ETSU Faculty Works

Article Excerpt: Tennessee is well-known to tourists. According to the Tennessee Economic and Community Development blog…..

Healthcare: An Industry Unlike Any Other Goes Global, Lilac Nachum

Publications and Research

The healthcare industry has been transformed in recent years from what was traditionally an entirely domestic industry into one that has now become a global industry increasingly defined by market-oriented principles. Against the forces that have driven the globalization of the industry others are arrayed that have resisted globalization and anchored the industry in national systems of healthcare delivery and consumption. This interplay between the global and the local is emerging as a predominant feature of the industry that is shaping its contemporary dynamics and will likely have significant consequences in the years to come. In this paper, I seek …

2018-February-01-Bitcoin Cryptocurrencies Forum, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

Systematic Review Of Gamification Research In Is Education: A Multi-Method Approach, Babajide Osatuyi, Temidayo Osatuyi, Ramiro De La Rosa

Information Systems Faculty Publications

Gamification refers to the use of game mechanics and game dynamics in non-gaming environments and contexts. Gamification is increasingly gaining attention among system designers across various industries especially in education due to the benefits associated with its implementation. The adoption of gamification in information systems (IS) education is promising for engaging and motivating students to complete their degree programs. Call for research in this area is particularly on the increase in the IS field. Accordingly, we need to organize the aggregation of research in this area and use common terminologies to promote progressive research practice in the field. In this …

Who's Afraid Of China?, Ishrat Husain Dr.

Faculty Research - Newspaper and Magazine Articles

The China-Pakistan Economic Corridor (CPEC) has become the subject of an increasing number of conferences, op-ed pieces, and articles. The debate emanates from two strands: at the geopolitical level, OBOR is seen as a manifestation of China's ambitions to become a global power threatening the existing power structure; at the geo-economic level, CPEC presents both opportunities and risks for Pakistan. This article examines the significant benefits of CPEC—including addition of 10,000MW to Pakistan's energy generation capacity, highway construction linking Gwadar with Kashgar, and regional economic integration—while addressing common apprehensions about debt burden and Chinese economic domination, arguing that such concerns …

Social Capital And Analyst Forecasts, Jing Dai

Dissertations, Theses, and Capstone Projects

This study examines the effect of social capital on analyst forecast accuracy. Using a county-level measure of social capital, I find that firms headquartered in counties with high social capital have greater forecast accuracy than firms headquartered in low social capital counties. In addition, I conduct two cross-sectional tests under conditions where social capital facilitates analyst forecast information collection and where social capital provides more assurance of information reliability. I find that the effect of social capital is more pronounced when firms’ headquarters are close to analyst brokerage firms. This is because geographically proximate analysts may have more channels to …

Status, Power, And Apologies: How Status And Power Shape The Willingness To Apologize And The Perception Of Victims, Louis Lipani

Dissertations, Theses, and Capstone Projects

Apologies are interpersonal tools that individuals employ to repair damaged relationships. Management scholars have largely ignored the role that power and status play in the apology process. Across three studies I experimentally manipulate power and status and examine the apology process via a workplace scenario. In Study 1 I propose that power and status have different implications with respect to one’s willingness to apologize. I orthogonally manipulate power and status and examine their effect on people’s willingness to apologize. I find that status, but not power, impacts one’s willingness to apologize. In Study 2 I posit and find that apologies …

Do You Feel Like A Fraud? How Experiencing The Impostor Phenomenon Influences Consumption Choices, Emily Goldsmith

Dissertations, Theses, and Capstone Projects

Most of us, at one point, have felt like a fraud. Usually we can overcome the negative feelings associated with feeling like a fraud by acknowledging why we deserve our accomplishments. However, there are times when, despite all external evidence, we still feel like an impostor. A person experiences the impostor phenomenon when they are unable to internalize their achievements and they have the constant fear of being exposed as a fraud. The current research examines each of the four behaviors associated with experiencing the impostor phenomenon and examines how they influence our consumption behavior. The impostor cycle is a …

Like What You See? The Influence Of Program Assortment Organization And Viewing Motivation On Video-On-Demand Consumption, Boram Nam

Dissertations, Theses, and Capstone Projects

This research investigates the effect of program assortment organization and consumers’ viewing motivation on Video-on-Demand (VOD) consumption. In doing so, we examine the formation of viewers’ choice set and product interests in the context of the largely unexplored VOD marketplace. Specifically, we test the interaction between program assortment organization and the specificity of consumers’ motivation toward content for viewing on VOD to show that the size of choice set increases when program assortment is organized by content (genre) vs. a non-content specific alternative (recommendation) among consumers with an activity-focused (vs. content-focused) viewing motivation. We also provide preliminary evidence that consumer …

Queer Repurposed Artifacts: The State Of New York City’S Contemporary West Village Bars, Stephanie Debiase

Dissertations, Theses, and Capstone Projects

In recent years, there has been a shift in queer bar culture in New York City’s West Village, and this thesis aims to explore what these changes are and why they are happening now. How do West Village bars survive when queer populations are forced out? While there are various ways to consider how and what survives in the Village, three variables will be addressed: queer history, or the history queer-identified groups using activism, safety measures, or collaborating with outside sources to secure their rights and overall wellbeing; (post)gentrification, beginning with the 90s when mainstream LGBT groups teamed up with …

Technologies For Ageing-In-Place: The Singapore Context, Nadee Goonawardene, Pius Lee, Hwee Xian Tan, Alvin C. Valera, Hwee-Pink Tan

Research Collection School Of Computing and Information Systems

The number of elderly citizens aged 65 and above in Singapore, is expected to double from 440,000in 2015, to 900,000 by 2030. Along with this “Silver Tsunami” is the upward trend of the numberof elderly who are living alone — which is estimated to increase from 35,000 in 2012 to 83,000 by2030. These exclude elderly who are alone at home when their family members are working.Elderly who are staying alone are at higher risk of social isolation and tend to have poorer accessto healthcare. In addition, the general elderly population is typically more susceptible to deteriorating health conditions, which can …

Productivity And The California Global Warming Solutions Act: An Examination Of Cost Of Compliance Utilizing Plant Level Data In The Portland Cement And Manufacturing Industry, Richard Ardito

Doctoral Dissertations and Projects

This dissertation examined the effect of California environmental regulation, AB32 on the Portland Cement Mining and Manufacturing industry which was directly targeted by the legislation. The researcher examined the effect of productivity on the Portland Cement industry operating within California by comparing changes specific labor and fuel use productivity measures to changes in the same measures for organizations operating outside of California. These differences were examined using an independent sample t-test to determine if any changes were statistically significant. The results showed statistically significant increases in productivity for direct labor, total employee labor, and combustible fuel use when analyzed to …

Understanding How Transformational Leaders Inspire Employee Engagement In Rapidly Changing Environments, Michael Coleman

Doctoral Dissertations and Projects

Over the past five years, North Carolina community colleges have experienced a plethora of rapid changes, which can have a negative impact on employee engagement. Individuals who possess a transformational style of leadership typically inspire employees to engage in their work despite a rapidly changing environment. The specific business problem in this research study was a lack of understanding of how transformational leaders in North Carolina community colleges were inspiring employees to engage in their jobs during a rapidly changing environment. To address this significant issue, the researcher interviewed a group of senior transformational leaders from various community colleges within …

Exploring The Relationship Of Burnout, Retention, And Tenure Between Full-Time Professors Teaching In A Traditional Brick-And-Mortar Environment And Full-Time Professors Teaching In A Fully Online Environment, Scott Dunbar

Doctoral Dissertations and Projects

The purpose of this study was to examine the effects of educational delivery as it related to burnout in full-time college professors in a Southern California Christian university. The problem addressed was examining the relationship of full-time faculty burnout between two educational delivery methods, traditional brick-and-mortar educational delivery and fully online educational delivery, in a Southern California Christian university. This study was significant as the phenomenon of burnout in relation to brick-and-mortar full-time professors and online full-time professors had yet to be researched in a Southern California Christian university. In addition, burnout in online faculty members had rarely been studied …

In Search Of Missing Time: A Review Of The Study Of Time In Leadership Research, Elizabeth A. Castillo, Mai P. Trinh

Management Faculty Publications

Many studies describe leadership as a dynamic process. However, few examine the passage of time as a critical dimension of that dynamism. This article illuminates this knowledge gap by conducting a systematic review of empirical studies on temporal effects of leadership to identify if and how time has been considered as a factor. After synthesizing key findings from the review, the article discusses methodological implications. We propose that a computational science approach, particularly agent-based modeling, is a fruitful path for future leadership research. This article contributes to leadership scholarship by shedding light on a missing variable (time) and offering …

Decálogo De Competencias Y Sus Indicadores Para Gestión De Capital Humano Universitario, Azucena Leticia Herrera Aguado

Management Faculty Publications

La presente investigación es cuantitativa y se enfoca a analizar las percepciones de una muestra de sujetos participantes en programas de posgrado de la Benemérita Universidad Autónoma de Puebla, en torno a los indicadores de competencias que deben estar presentes en el perfil del docente.

Los hallazgos del presente consisten en un modelo de perfil de puesto con los indicadores de competencia que debe poseer el docente de posgrado, agrupados en un decálogo de competencias.

El modelo expuesto es un referente innovador de la teoría de competencias docentes para diseño de políticas y programas aplicables a personal docente universitario, bajo …

Optimizing The Validity Of Situational Judgment Tests: The Importance Of Scoring Methods, Qingxiong Weng, Hui Yang, Filip Lievens, Michael A. Mcdaniel

Research Collection Lee Kong Chian School Of Business

In recent years, situational judgment tests (SJTs) have made strong inroads in assessment practices. Despite the importance of scoring for the validity of SJTs, little attention has been paid to different SJT scoring methods. This study investigated the influence of scoring methods on the criterion-related validity of SJTs. We examined five different consensus scoring methods (i.e., raw, standardized, dichotomous, mode, and proportion scoring) and several integrated scoring methods for scoring the same SJT. Results showed that one of the most popular scoring approaches (raw consensus scoring) is associated with an extreme response tendency and yields the lowest scale validity of …

A Metrics Suite Of Cloud Computing Adoption Readiness, Robert J. Kauffman, Dan Ma, Martin Yu

Research Collection School Of Computing and Information Systems

Recent research on cloud computing adoption suggests the lack of a deep understanding of its benefits by managers and organizations. We present a firm-level cloud computing readiness metrics suite and assess its applicability for various cloud computing service types. We propose four relevant categories for firm-level adoption readiness, including technology and performance, organization and strategy, economic and valuation, and regulatory and environmental dimensions. We further define sub-categories and measures for each. Our evidence of the appropriateness of the metrics suite is derived based on a series of empirical cases developed from our project work, which encompasses input from field interviews, …

Taking Flight – February 2018, Georgia Southern University

College of Business: News & Publications

• Message From the Dean
• Alumni Spotlight -- Moira Sheehan
• AACSB Recognizes Georgia Southern University College of Business Alum as a 2018 Influential Leader
• Defying the Odds: From the Projects of Baltimore to CPA
• Center for Business Analytics and Economics Research Participate in Georgia Economic Outlook
• Start Your Business in Three Days #GS3DS
• TLC Awards & Scholarship Dinner
• Armstrong Graduates Take 1st Place
• Faculty/Staff News

Summaries For The 2017 Irs-Sjsu Small Business Tax Institute, Ruchi Chopra Cpa, Mba, Ophelia Ding, Surbhi Doshi, Nilesh Lad Cpa, Sara Yaqin Sun

The Contemporary Tax Journal

No abstract provided.

Do Underwriters Compete In Ipo Pricing?, Evgeny Lyandres, Fangjian Fu, Erica X. N. Li

Research Collection Lee Kong Chian School Of Business

We propose and implement a direct test of the hypothesis of oligopolistic competition in the U.S. underwriting market against the alternative of implicit collusion among underwriters. We construct a simple model of interaction between heterogenous underwriters and heterogenous firms and solve it under two alternative assumptions: oligopolistic competition among underwriters and implicit collusion among them. The two solutions lead to different equilibrium relations between the compensation of underwriters of different quality on one hand and the time-varying demand for public incorporation on the other hand. Our empirical results, obtained using 39 years of IPO data, are generally consistent with the …

The (Behavioral) Science Behind Baby Milk Formula, Hannah H. Chang

Research Collection Lee Kong Chian School Of Business

Peruse the infant-formula aisle in any supermarket.One can easily spot an increasing number of infant formula brands, eachoffering a wide range of ingredients with claims of assorted health benefits.DHA to increase the baby's cognitive development? Check. Taurine to support thebaby's mental and physical development? Prebiotics for a healthy digestivesystem? Iron and zinc to boost the baby's immune system? Check, check, andcheck.