Business Commons^™

Acquired In-Process Research Development And Earnings Management, Daniel Gyung Paik, Junyoup Lee, Eun Suh Lee, Kevin H. Kim

Accounting Faculty Publications

New accounting standards, namely SFAS 141 and 142, were adopted in 2001. The release of these two regulations offers a unique opportunity to explore how managers have changed their earnings manipulation behavior by using IPR&D costs. In this study, we examine whether and how the amount of IPR&D at the acquisition deals is associated with discretionary accruals, which serve as a proxy for earnings management. We use a sample of firms reporting acquired IPR&D over the period of 1993 to 2007 with a matched group based on size and industry. Our results provide evidence that managers strategically use the IPR&D …

Instructional Case: Can Management Accounting Help Aid Associations Make Tough Choices In Haiti?, Daniel Gyung Paik, W. Darrell Walden, Kip R. Krumwiede

Accounting Faculty Publications

Based on an actual situation, this case explores the use of management accounting analysis in a difficult make-or-buy decision in the real world of humanitarian aid. An aid organization produces a specially designed, highly nutritious peanut butter medicine to save the lives of Haiti’s malnourished children. The challenge is deciding whether to source the peanuts from Haitian farmers and pay more or from foreign suppliers and pay less. Students perform both quantitative and qualitative cost-benefit, break-even, operating leverage, and product costing analysis. Performance measurement, incentive issues, short-term versus long-term thinking, micro and macroeconomics, and ethical issues are also considered. The …

[Chapter 1 From] Stakeholder Theory: Concepts And Strategies, R. Edward Freeman, Jeffrey S. Harrison, Stelios Zyglidopoulos

Bookshelf

The stakeholder perspective is an alternative way of understanding how companies and people create value and trade with each other. Freeman, Harrison and Zyglidopoulos discuss the foundation concepts and implementation of stakeholder management as well as the advantages this approach provides to firms and their managers. They present a number of tools that managers can use to implement stakeholder thinking, better understand stakeholders and create value with and for them. The Element concludes by discussing how managers can create stakeholder oriented control systems and by examining some of the important stakeholder-related issues that are worthy of future scholarly and managerial …

[Introduction To] Fundamentals Of Advanced Accounting: Seventh Edition, Joe B. Hoyle, Thomas F. Schaefer, Timothy S. Doupnik

Bookshelf

Fundamentals of Advanced Accounting, 7th edition, is ideal for those schools wanting to cover twelve chapters in their advanced accounting course. This concise text allows students to think critically about accounting, just as they will do preparing for the CPA exam. The text continues to show the development of financial reporting as a product of intense and considered debate that continues today and will into the future.

Beyond The Grade: Bonding Faculty Behaviors Predicting Community College Student Commitment To Learning, Lucia D. Heddleson

Student Scholarship

This study investigated factors influencing community college student academic retention\, specifically a student’s commitment to learn. Data was obtained from two local community colleges\, and the study’s proposed model was evaluated using structural equation modelling. Student Identity Capital and Relational Climate functioned as mediating factors influencing academic retention as they relate to supportive faculty behaviors. Direct effects of supportive bonding faculty behaviors on academic retention were also considered. Results supported mediation from student identity capital to academic retention\, and relational climate was found to be insignificant. Finally\, supportive faculty behaviors proved to be a significant factor overall in the evaluation …

Uniform Cpa Examination, An Overview Of The Cpa Exam And Resources To Help You Prepare, American Institute Of Certified Public Accountants (Aicpa)

Examinations and Study

No abstract provided.

Strategies To Streamline The U.S. Army’S Acquisition Approval Process, Donald E. Schlomer, Douglas G. Campbell

International Journal of Applied Management and Technology

This qualitative single-case study explored strategies that senior U.S. Army Commanders could use to reduce the approval time for an acquisition category (ACAT) III need document in the Joint Capabilities Integrated Development System (JCIDS). Data came from historical documents and semistructured interviews of 30 ACAT III requirement writers and senior U.S. Army commanders with expertise in JCIDS. The conceptual framework was Goldratt’s theory of constraints. Miles, Huberman, and Saldana’s data analysis method was used to identify themes. Six themes emerged that yielded six possible strategies to reduce approval time: (a) define and implement an objective goal, (b) simplify the process …

Girls Just Wanna Have Funds, Caley Prunier

Honors Theses and Capstones

No abstract provided.

Social Engineering Knowledge Measured As A Security Countermeasure, Christopher Artejus Sanders

Theses and Dissertations

Social Engineering has become a significant threat to the security of business, government, and academic institutions. As vulnerabilities to social engineering attacks increase, organizations must incorporate risk mitigation strategies to their portfolios of Information Systems Security Countermeasures (ISSC). The goal is to implement mitigation strategies that balance the cost of implementation, the privacy of employees, and the resulting expected costs of social engineering attacks. In this paper we develop an analytical model that calculates the total cost of protection, including the trade-off between the cost of implementing protection strategies and the resulting expected cost of social engineering attacks. We use …

We Are One: The Role Of Group Identity And Self-Sacrificial Leaders On The Generation Of Social Capital Within Youth Sport Programs, Dorothy R. Collins

Theses and Dissertations

Popular culture often assumes that participation in youth sport has a host of positive benefits, including the ability to generate social capital, spur future occupational success and encourage greater levels of civic engagement (Coalter, 2007). There is; however, little empirical evidence to support this ideal (Coakley, 2011). In fact, little is known about the specific conditions within a sport organization that likely to facilitate youth sport organizations to become more adept at generating, maintaining, and distributing social capital to their members. Using the Community of Practice framework (Wenger, McDermott & Snyder, 2002) as a lens, the author investigated the conditions …

The Impact Of Entrepreneurs' Characteristics On The Performance Of Venture Businesses, Janghoon Lee

MPA/MPP/MPFM Capstone Projects

In South Korea, venture businesses play a key role in commercializing new technology and revitalizing the economy. The Korean government implements various policies and supporting programs directly. Evaluating the possibility of future growth and selecting good venture business is very important for the effectiveness and efficiency of government programs supporting venture businesses.

There have been many studies aimed at finding the factors affecting the success of venture businesses, and entrepreneurs‟ characteristics are known as the major factor. In this study, the impact of entrepreneurs‟ characteristics on the performance of venture businesses is analyzed by using the survey data of 2,049 …

School Day Extension And Female Labor Supply: The Case Of The Dominican Republic, Patricia Mones

MPA/MPP/MPFM Capstone Projects

Since 2012 the Dominican education authorities have been transitioning the schools from a four-hour to an eight-hour per day schedule. As time spent in school is a proxy of childcare, the extension translates into a childcare cost reduction for participating families. Considering the long-studied relationship between childcare costs and mothers’ labor decisions, this study explores the effect of the implementation of the new school schedule on female labor supply both to the extensive and to the intensive margins in the Dominican Republic. Results suggest higher shares of students attending the new schedule within a municipal district are associated with a …

Using Machine Learning To Detect Misstatements, Jeremy Bertomeu, Edwige Cheynel, E Floyd, W Pan

Olin Business School Faculty Research

Machine learning offers empirical methods to sift through accounting data sets with a large number of variables and limited a-priori knowledge about functional forms. In this study, we show that these methods can help detect and interpret pat- terns present in ongoing accounting misstatements. We use a wide set of variables from accounting, capital markets, governance, and auditing datasets to detect mate- rial misstatements. Relative to traditional methods, we show that machine learning algorithms substantially improve out-of-sample detection accuracy. We also show that accounting variables become the most important factors only if considered in conjunction with other variables, especially audit …

The Importance Of Identity In Preparing A Diverse Computing Workforce, A. Nicki Washington Phd

Journal of Business, Industry, and Economics

As one of the fastest growing disciplines in the United States, computing suffers from a lack of qualified candidates as well as diversity. Underrepresented minorities represent a grossly small percentage of computing graduates, yet an increasingly larger percentage of the population. In this work, we present identity as an important factor to improving underrepresented student interest and participation in computing. Results indicate identity is an important measurement for underrepresented students in computing, and ultimately, diversifying the computing workforce.

Friends With Benefits: Social Coupons As A Strategy To Enhance Customers’ Social Empowerment, Sara Hanson, Hong Yuan

Marketing Faculty Publications

Businesses often seek to leverage customers’ social networks to acquire new customers and stimulate word-of-mouth recommendations. While customers make brand recommendations for various reasons (e.g., incentives, reputation enhancement), they are also motivated by a desire for social empowerment—to feel an impact on others. In several multi-method studies, we show that facilitating sharing of social coupons (i.e., coupon sets that include one for self-use and one to be shared) is a unique marketing strategy that facilitates social empowerment. Firms benefit from social coupons because customers who share spend more and report greater purchase intentions than those who do not. Furthermore, we …

Is The Accruals Anomaly More Persistent In Firms With Weak Internal Controls?, Kanishk Kapur

CMC Senior Theses

In 1996, Sloan identified the accruals anomaly, in which the negative relationship between the accruals component of current earnings and subsequent stock returns can be exploited to generate excess returns. One would expect the accruals anomaly to dissipate and ultimately disappear as investors take advantage of the now-public information. However, nearly two decades later, it persists as one of the most prominent and contentious anomalies; its magnitude of current and future excess returns still remain controversial. The main reason for its persistence is that extreme accrual firms possess characteristics that are unappealing to most investors. These characteristics, which include insufficient …

You Can Run But You Can’T Hide: The Advance Of Shareholder Activism, Kendall Greenberg

CMC Senior Theses

Shareholder activism has exploded in popularity since the turn of the century, due in large part to impressive relative returns generated by its major participants. The result has thus been a surge in assets invested in the category, to in excess of $170 billion today up from less than $3 billion in 2000 (Inglis 2015; Romito 2015). This influx of capital, in absolute dollars and pace of growth, has caused many to wonder whether activists truly create shareholder value and, if so, if the value generated is sustainable. Numerous studies of activist interventions prior to 2009 reveal significant stock price …

Algorithms And Automation: Fostering Trustworthiness In Artificial Intelligence, Andrew B. Ware

Honors Theses and Capstones

No abstract provided.

Employee And Coworker Idiosyncratic Deals: Implications For Emotional Exhaustion And Deviant Behaviors, Dejun Tony Kong, Violet T. Ho, Sargam Garg

Management Faculty Publications

By integrating conservation of resources and social comparison perspectives, we seek to investigate how employees’ own i-deals, independently from and jointly with their coworker’s i-deals, determine their emotional exhaustion and subsequent deviant behaviors. We conducted a field study (131 coworker dyads) focusing on task i-deals, and used Actor–Partner Interdependence Model and polynomial regression to test the hypotheses. We found that emotional exhaustion not only mediated the negative relationship between employees’ own task i-deals and deviant behaviors, but also mediated the positive relationship between upward social comparison of task i-deals (i.e., a coworker’s vs own task i-deals) and deviant behaviors. These …

Models For Decision-Making, Steven Cosares

Open Educational Resources

No abstract provided.

Buying Unicorns: The Impact Of Consumer-To-Consumer Branded Buy/Sell/Trade Communities On Traditional Retail Buying Behavior, Catherine Armstrong Soule, Sara Hanson

Marketing Faculty Publications

Branded buy/sell/trade (BBST) is a consumer-to-consumer (C2C) selling phenomenon that is both massive in scale and meaningful in its impact on consumer behavior and the traditional retailing landscape. Consumers buy, sell, and trade one focal brand’s products in these social media-hosted, consumer-initiated communities. This article introduces the phenomenon, differentiates it from other forms of C2C exchange, and explores relationships between members and the brand. Although brands may view these activities as a potential threat to retail sales, the effects are more complex and paradoxical. The authors present data collected from Facebook, in-depth interviews, and a survey. Findings suggest that buyer-sellers …

2018-Uh Alumna Haven Kindle Begins World Race, University School, East Tennessee State University, University Marketing And Communication, East Tennessee State University

ETSU News

University School Alumna, Haven Kindle, begins the World Race in September. Check out her journey via her blog at https://havenkindle.theworldrace.org/

2018-January-01-Rural Health Worker Of The Year, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

2018-January-Faculty Member Patricia Mink Receives The Suellen Wilkenson Award.Pdf, College Of Arts And Sciences, East Tennessee State University, University Marketing And Communication, East Tennessee State University

ETSU News

Faculty member Patricia Mink received the Suellen Wilkenson Best in Show award in the national juried exhibition Form, Not Function: Quilt Art at the Carnegie. The award was presented by the Carnegie Center for Art & History in New Albany, Indiana. The fiber work, entitled "Crazy" was initially produced as part of an ETSU Major RDC Research Grant.

For more information on the exhibition please follow this link: 
http://www.carnegiecenter.org/2018-form-not-function-quilt-art-carnegie/

The Effect Of Regulation On The Timeliness And Perceived Reliability Of Earnings Announcements, Robert Pawlewicz

Accountancy Faculty Publications

This paper examines the effect of regulations (i.e., the Sarbanes‐Oxley Act and Regulation G) on both the timing of earnings announcements and their relative informational role. I find that after the regulation of earnings announcements was instituted, firms began issuing less timely earnings announcements, and those announcements have become more important for shareholders. Ceteris paribus, after the regulations, firms have disclosed their fiscal year‐end announcements more than four days later than they had prior to regulatory changes. My results are robust to sensitivity analyses that control for concurrent earnings announcement disclosures and other changes instituted by the Sarbanes‐Oxley Act. Further, …

Marketing Strategies Of U.S. Small Businesses Led By African Immigrants, Sophia Osei-Sarfo

Walden Dissertations and Doctoral Studies

Small businesses play a vital role in the U.S. economy and represent 99.7% of all U.S. businesses. Small business failure rate is 50% within the initial 5 years. Creating and executing a well-formulated marketing strategy is essential to business sustainability. Effective marketing strategy builds small business survival rates and supports long term execution advantages. The purpose of this qualitative multiple case study was to explore the marketing strategies that African immigrant small grocery store owners use to sustain their businesses for longer than 5 years. The population included 5 successful first-generation African immigrant small business owners located in the Bronx …

T&L Career Day Fall 2018 Agenda, University Of North Florida

Transportation & Logistics Program General Materials

This Agenda was created for the Transportation and Logistics Flagship Program at the University of North Florida.

Unf Transportation & Logistics Career Day 2018 Flyer, University Of North Florida

Transportation & Logistics Program General Materials

This flyer was created for the Transportation and Logistics Flagship Program at the University of North Florida.

Career Day Fall 2018 Powerpoint, University Of North Florida

Transportation & Logistics Program General Materials

This PowerPoint was created for the Transportation and Logistics Flagship Program at the University of North Florida.

T&L Spring 2018 Career Day, University Of North Florida

Transportation & Logistics Program General Materials

This Flyer was created for the Transportation and Logistics Flagship Program at the University of North Florida.