Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Social and Behavioral Sciences (1627)
- Education (1507)
- Marketing (1087)
- Business Administration, Management, and Operations (932)
- Higher Education (913)
-
- Arts and Humanities (575)
- Accounting (493)
- Physical Sciences and Mathematics (484)
- Law (483)
- Finance and Financial Management (420)
- Economics (407)
- Organizational Behavior and Theory (353)
- Human Resources Management (348)
- Business and Corporate Communications (347)
- Management Sciences and Quantitative Methods (317)
- Public Affairs, Public Policy and Public Administration (309)
- Medicine and Health Sciences (299)
- Technology and Innovation (274)
- Engineering (262)
- Entrepreneurial and Small Business Operations (252)
- Operations and Supply Chain Management (249)
- Communication (229)
- Management Information Systems (214)
- Life Sciences (189)
- Business Law, Public Responsibility, and Ethics (186)
- Tourism and Travel (180)
- Sociology (164)
- Computer Sciences (163)
- Nonprofit Administration and Management (163)
- Institution
-
- East Tennessee State University (620)
- Walden University (436)
- Singapore Management University (398)
- California State University, Monterey Bay (251)
- Georgia Southern University (165)
-
- Lindenwood University (151)
- Morehead State University (146)
- University for Business and Technology in Kosovo (127)
- University of Mississippi (111)
- Brigham Young University (105)
- Technological University Dublin (103)
- Utah State University (98)
- University of Nebraska - Lincoln (93)
- Nova Southeastern University (82)
- University of Arkansas, Fayetteville (82)
- University of Denver (74)
- Kennesaw State University (71)
- American Dental Association (63)
- Western Kentucky University (61)
- Vocational Training Council (60)
- Grand Valley State University (59)
- Portland State University (58)
- Purdue University (58)
- University of North Florida (58)
- Bowling Green State University (57)
- Eastern Illinois University (57)
- University of South Carolina (51)
- Liberty University (50)
- Embry-Riddle Aeronautical University (49)
- University of Rhode Island (48)
- Keyword
-
- Agriculture (197)
- Natural resources (178)
- Historical resources (177)
- Early California maps (176)
- California Ranchos (173)
-
- Monterey County surveys (173)
- Press release (170)
- Lindenwood University (150)
- Leadership (125)
- Management (87)
- Marketing (75)
- Business (69)
- Entrepreneurship (68)
- Innovation (53)
- Small business (49)
- Education (44)
- Health Insurance (44)
- Sustainability (44)
- Florida Blue Archives (43)
- Huntsman School (41)
- Newsletter (41)
- Economics (40)
- Social media (39)
- Technology (39)
- Accounting (37)
- Entrepreneur (37)
- Strategy (33)
- Retention (31)
- Performance (30)
- China (29)
- Publication
-
- ETSU News (593)
- Walden Dissertations and Doctoral Studies (423)
- Township and Range Surveys - BLM (174)
- Research Collection Lee Kong Chian School Of Business (163)
- Theses and Dissertations (162)
-
- Archived Lindenwood Press Releases (148)
- Faculty Publications (88)
- Faculty Senate Records (75)
- International Review of Business and Economics (72)
- Honors Theses (62)
- Research Collection School Of Accountancy (55)
- AMTP Proceedings 2018 (53)
- Jon M. Huntsman School of Business News Collection (53)
- Journal of Collective Bargaining in the Academy (52)
- The Foundation Review (52)
- AMBROSIA 客道 : The Magazine of The International Culinary Institute (45)
- Muthanna Journal of Administrative and Economics Sciences (45)
- Chulalongkorn University Theses and Dissertations (Chula ETD) (44)
- Dismantling Bias Conference Series (43)
- Faculty Scholarship (43)
- Florida Blue Archives Printed Materials (43)
- International Journal of Religious Tourism and Pilgrimage (42)
- Staff Congress Records (42)
- Perspectives@SMU (40)
- International Journal of Aquatic Research and Education (39)
- Management Faculty Publications (38)
- Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions (38)
- Marriott Student Review (35)
- International Material Handling Research Colloquium (34)
- Research Collection School Of Computing and Information Systems (34)
- Publication Type
- File Type
Articles 5851 - 5880 of 6246
Full-Text Articles in Business
Family Leisure Functioning: A Cross-National Study, Camilla J. Hodge, Ramon Zabriskie, Jasmine A. Townsend, Dennis L. Eggett, Raymond Poff
Family Leisure Functioning: A Cross-National Study, Camilla J. Hodge, Ramon Zabriskie, Jasmine A. Townsend, Dennis L. Eggett, Raymond Poff
Faculty Publications
The purpose of this study was to, first, determine whether positive relationships between family leisure (involvement and satisfaction) and family outcomes (cohesion, adaptability, family functioning, and satisfaction with family life) were present in a multinational sample, and second, determine whether the core and balance model could provide a consistent framework for between country comparisons of relationships between family leisure and family outcome variables cross nationally. Familieswere recruited fromAustralia, Canada, New Zealand, the United Kingdom, and the United States. Data were analyzed using blocked multiple regression models, and generalized linear models to compare relationships across countries. Overall, findings indicated positive relationships …
Rhetoric And Authority In A Polarized Transition: The Development Of China’S Stock Market, Yuan Li, Sandy E. Green, Paul M. Hirsch
Rhetoric And Authority In A Polarized Transition: The Development Of China’S Stock Market, Yuan Li, Sandy E. Green, Paul M. Hirsch
School of Economics and Business Administration Faculty Works
How do actors in positions of authority attempt to justify their right to rule while introducing controversial institutional practices that potentially delegitimate their authority? China’s reform leaders have found themselves in a legitimacy conundrum when they established and developed the stock market, yet have been able to assert a central role for the party-state in managing the stock market. Using a critical rhetorical perspective, we analyze how actors use “rhetorical genres,” that is, argumentation and narration with differing content and style, to construct new roles of the speaker and speaker–audience relationships that imply new bases of authority, and how these …
Driving Towards Sustainability: A Case Study Of The Facilitators And Inhibitors Of Electrifying Drive Tourism Within The United States National Park System, Amanda Templeton
Driving Towards Sustainability: A Case Study Of The Facilitators And Inhibitors Of Electrifying Drive Tourism Within The United States National Park System, Amanda Templeton
Electronic Theses and Dissertations
Drive tourism has proven to be a popular sub-sector of the tourism industry, given its ability to offer tourists a substantial amount of flexibility and sense of freedom in determining what destinations to explore. Few studies have examined the future of the drive tourism with consideration to changing technologies and growing awareness to the impact of carbon emissions and Green House Gasses. Research has recently begun to examine the ecological consequences of park transportation systems. Some of these problems can be seen within the United States National Park System (NPS), as various park units are experiencing problems related to infrastructure …
Scale Development To Measure The Co-Creation Experience, And Resulting Value And Behavioral Intentions In Museums, Exhibitions, And Installations, Elaine Mathis
Electronic Theses and Dissertations
The purpose of this study was to develop and test a scale that can measure the co-creation experience, resulting value, and behavioral intentions in MEI. The study addresses six objectives: (1) To propose a framework of co-creation, (2) To evaluate what constructs of co-creation are needed, (3) To analyze how and what value is created, (4) To evaluate how co-creation impacts behavioral intentions, (5) To evaluate how value impacts behavioral intentions, and (6) To create a model that tests the co-creation experience and resulting value and behavioral intentions in MEI. This dissertation employed a mixed-method approach. A qualitative study was …
European Power Markets–A Journey Towards Efficiency, Lucia Morales, Jim Hanly
European Power Markets–A Journey Towards Efficiency, Lucia Morales, Jim Hanly
Articles
The liberalization process of European electricity markets has been a work in progress since early reforms beginning in the 1990's. A key goal of these reforms was to enable increased integration and attendant efficiency within these markets. In this paper, we analyse three major European electricity markets - (APXUK, NordPool and Phelix) – before and after the 2009/72/EC Directive was introduced, to examine the extent to which those markets are efficient and whether they have become more integrated. We find little evidence of significant long run relationships between the different markets. We also find that the NordPool and Phelix markets …
An Integrated Lean Supply Chain Framework For U.S. Hospitals, Subhajit Chakraborty, Jorge A. Gonzalez
An Integrated Lean Supply Chain Framework For U.S. Hospitals, Subhajit Chakraborty, Jorge A. Gonzalez
Management Faculty Publications
We apply a lean supply chain framework to the healthcare industry in the U.S., drawing support from lean systems philosophy. We conceptualize a view of the U.S. healthcare ecosystem that places a hospital and its admitted patients at the center and describes how all entities inside and outside the hospital work can implement lean principles to improve patients' quality care. This application depicts how a holistic consideration of hospital resources available in both the internal and external supply chain would increase the optimal use of such resources and ultimately serve patients. We offer propositions suggesting that an integrated supply chain …
Does The Rock Really Rock? The Effects Of Using A Celebrity In A B2b Advertisement., Mary Widmer, Amanda Heah
Does The Rock Really Rock? The Effects Of Using A Celebrity In A B2b Advertisement., Mary Widmer, Amanda Heah
Undergraduate Research Posters
Background: Previous studies have investigated the relationship between the content of advertisements and the effect it has on viewers’ engagement and retention. Seno and Lukas (2007) looked into this phenomenon and stated, “research has found that celebrities are more effective than other types of endorsers” (p. 121). Another study by Tantiseneepong, Gorton, and White (2012) found that celebrity endorsers “can improve the effectiveness of marketing communications, by enhancing a product’s image, attracting attention and improving recall rates” (p. 57).
Research Questions:This research addresses relationships with having a celebrity in a B2B advertisement. This study sought to answer the following …
If I Share What I Know, Will You Listen? The Role Of Personality And Rewards In Information Sharing And Group Decision Making, Janice Super, Pingshu Li, Ghadir Ishqaidef, James P. Guthrie
If I Share What I Know, Will You Listen? The Role Of Personality And Rewards In Information Sharing And Group Decision Making, Janice Super, Pingshu Li, Ghadir Ishqaidef, James P. Guthrie
Management Faculty Publications
The authors examine underlying motivations for individuals to share information during a group decision making exercise. Focusing on two specific types of motivation: epistemic and prosocial, the study looks at both innate tendencies towards information sharing and the effect of a particular situational cue: group performance-based pay. Using a model called “Motivated Information Processing in Groups” (MIPG), the study examines the effect of group rewards on individual motivations to share unique information (prosocial motivations), as well the groups’ overall motivation to listen, consider, and deeply process that information (epistemic motivations). The authors find that, while some people are innately prone …
Long-Run Linkages Of Asean+3 Floating Currencies, Cesar C. Rufino
Long-Run Linkages Of Asean+3 Floating Currencies, Cesar C. Rufino
DLSU Business & Economics Review
The extent with which currencies of the expanded ASEAN grouping commonly known as the ASEAN+3 have attained long-run currency linkages—an important requisite for an eventual monetary integration—is the main focus of this study. High-frequency interbank call rates (nominal exchange rate vis-à-vis the US dollar) data on seven floating currencies of the region with sufficient historical time series covering the period of 1998 to 2012 (weekly: January 7, 1998, to December 26, 2012—average of bid and ask rates on Wednesdays) constitute the primary database of the study. The goal is to establish through cutting-edge econometric procedures three crucial outcomes: the bilateral …
Asean Bond Market Integration: What Drives Cross-Border Bond Investment In Asean?, Angelo Taningco
Asean Bond Market Integration: What Drives Cross-Border Bond Investment In Asean?, Angelo Taningco
DLSU Business & Economics Review
Bond market integration in the Association of Southeast Asian Nations (ASEAN) appears to be relatively low or weak especially in terms of intraregional bond investment despite the robust growth in bond market size in recent years and policy initiatives in support of developing bond markets in the region. This paper aims to contribute to the literature on ASEAN financial integration by providing empirical evidence and policy insights on what can help boost intra-ASEAN bond investment. Using panel regression following a gravity model framework and spanning five major ASEAN member countries—Indonesia, Malaysia, the Philippines, Singapore, and Thailand—over the 2001–2014 period, this …
Is A Regional Credit Rating Agency For The Asean Feasible?, Tereso S. Tullao Jr, Christopher James R. Cabuay,, Daniel S. Hofileña
Is A Regional Credit Rating Agency For The Asean Feasible?, Tereso S. Tullao Jr, Christopher James R. Cabuay,, Daniel S. Hofileña
DLSU Business & Economics Review
In the spirit of deepening the bond markets of the ASEAN+3 region, as well as addressing the inadequacies put forth by the underrating of bonds by global credit rating agencies (GCRAs) and their lack of recognition of domestic CRAs’ (DCRAs) ratings, we look into the feasibility of a regional CRA (RCRA). Establishing an RCRA is faced with hurdles related to institutional and reputational constraints, mechanisms of information exchange, compatibility of financial reports, operational limitations, governance structure, and regulatory frameworks. In this light, we provide a brief discussion on potential alternatives such as the credit ratings initiative of the National University …
Testing The Assumptions Of Slippery Slope Framework On Tax Compliance: Evidence From Nigerian Smes, Augustine Ayuba, Natrah Saad, Zaimah Zainol Ariffin
Testing The Assumptions Of Slippery Slope Framework On Tax Compliance: Evidence From Nigerian Smes, Augustine Ayuba, Natrah Saad, Zaimah Zainol Ariffin
DLSU Business & Economics Review
This paper integrates the assumptions of the Slippery Slope Framework in explaining the tax compliance of small and medium enterprises. This study tests these assumptions in relation to SMEs taxpayers to further reestablish the applicability of the framework with different kinds of taxpayers. Partial Least Squares Structural Equation Modeling (PLS – SEM) further supported the framework in analyzing the data of this study. The findings reveal that perceived corruption along with perceived service orientation strongly interact each other in expounding the paradox surrounding tax compliance.
Perceived Costs And Benefits Of Being A Resident In A Tourism Destination Location, Michael Musante
Perceived Costs And Benefits Of Being A Resident In A Tourism Destination Location, Michael Musante
AMTP Proceedings 2018
Destination marketing is a form of tourism marketing that promotes a region or an event in order to increase the number of visitors. The underlying goal behind the efforts is the prospect of economic gains for the region. Destination marketing organizations such as tourism boards are taking on a more prominent role as they seek to promote a region as a vacation area, or more narrowly, promote a festival or special event.
While new guests to a region can result in increased employment opportunities and generate revenues for businesses, the influx of visitors can also lead to negative consequences. Within …
The Role Of Consumer Self-Concept, Gary R. Holmes, Clinton Amos, Lixuan Zhang
The Role Of Consumer Self-Concept, Gary R. Holmes, Clinton Amos, Lixuan Zhang
AMTP Proceedings 2018
The growing shift to niche strategies has created a need for context specific research to address issues faced by today’s marketing manager and to determine whether longstanding consumer self-concept issues are pertinent in niche markets. Regarding the context of retailing and the ability of retailers to serve the desires of individual self-identities, streams of research regarding consumer self-concept, store image, service quality, loyalty, and share of wallet have been prominent in research. However, to the best of our knowledge, these concepts have not been concurrently empirically examined in a niche market context. This study addresses this gap by examining the …
The Impact Of Gender And Agentic-Communal Orientations On Consumer Skepticism About Corporate Social Responsibility, Kevin P. Newman, Rebecca K. Trump
The Impact Of Gender And Agentic-Communal Orientations On Consumer Skepticism About Corporate Social Responsibility, Kevin P. Newman, Rebecca K. Trump
AMTP Proceedings 2018
Companies are increasingly emphasizing corporate social responsibility (CSR). However, consumers are often skeptical of the sincerity of companies’ CSR claims, particularly when the claim comes directly from the company. This research examines how the gender and genderrelated characteristics of a company’s spokesperson can alleviate CSR skepticism. Study 1 finds that consumers are less skeptical of a company’s CSR claim when it is made by a female (vs. male) spokesperson. Study 2 expands on this by finding that female consumers are less skeptical of a company’s CSR efforts when they are promoted by a communal spokesperson. In contrast, male consumers are …
Understanding A Mechanism To Enhance Perceived Quality And Brand Loyalty In Social Media: The Role Of Personalizatio, Tyler Shanahan, Trang P. Tran
Understanding A Mechanism To Enhance Perceived Quality And Brand Loyalty In Social Media: The Role Of Personalizatio, Tyler Shanahan, Trang P. Tran
AMTP Proceedings 2018
A growing number of researchers have examined the effects of personalized advertising in traditional media, but little has been developed to examine the effects of a personalized ad of a brand on social media (i.e., Facebook). The primary objectives of this research are (1) to develop a comprehensive model detailing the role personalization plays in the development of consumer perception about a specific brand; (2) test the hypothesized relationships via online survey and (3) understand the effects of personalized messages as it relates to consumer purchasing behaviours related to a particular brand. The model is tested using data collected from …
Beyond Higher Ed Marketing: Unsanctioned User Generated Conten, Jordan Salvador, Lindsay R.L. Larson
Beyond Higher Ed Marketing: Unsanctioned User Generated Conten, Jordan Salvador, Lindsay R.L. Larson
AMTP Proceedings 2018
The impact of User Generated Content (UGC) on higher-education marketing is an entirely untouched area of marketing research, therefore the current study aims to better understand how widely disseminated this content is among students, how they perceive this content and its impact upon their university, as well as what kinds of students are drawn to participate in and consume this content. A sample of 238 university students at a large public institution were surveyed regarding their engagement with UGC content associated with their school, the reasons for their interest in this content, and the ways in which it may effect …
Indoor Sport Facility Feasibility Study: Assessment, Value And Demand, Mark Lyberger, Laurence M. Mccarthy, Brian H. Yim
Indoor Sport Facility Feasibility Study: Assessment, Value And Demand, Mark Lyberger, Laurence M. Mccarthy, Brian H. Yim
AMTP Proceedings 2018
A sport management organization proposed to build an indoor sport facility in a town close to a major urban area. The potential investors and stakeholders required that a feasibility study be conducted before an investment decision was made. The study examined the proposed facility through a traditional economic feasibility study and a market analysis to understand the market, possible future market demands, and potential growth opportunities. Included in the study are the key components and data analysis which led to a positive investment report.
The Impact Of The Cost Of Car Ownership On House Price Gradient In Singapore, Naqun Huang, Jing Li, Amanda Ross
The Impact Of The Cost Of Car Ownership On House Price Gradient In Singapore, Naqun Huang, Jing Li, Amanda Ross
Research Collection School Of Economics
This paper examines the extent to which a change in the cost of car ownership affects the house price gradient with respect to distance from the central business district (CBD). Theory suggests that if the cost of car ownership increases, then people will shift towards other modes of transportation, thus reducing house prices farther away from the CBD. However, the cost of car ownership is likely to be endogenous and correlated with various unobserved factors that also contribute to a change in the house price gradient. To obtain causal effects, we exploit a unique feature of Singapore’s car registration process. …
The Business Of Business Schools, Kai Peters, Howard Thomas, Richard Raymond Smith
The Business Of Business Schools, Kai Peters, Howard Thomas, Richard Raymond Smith
Research Collection Lee Kong Chian School Of Business
The authors suggest that while much has been written about business schools from historical and critical perspectives not enough has emerged from an additional viewpoint – the lens of the business of business schools.
Influence Of Online Consumer Reviews On Brand Choice, Patricia Lui
Influence Of Online Consumer Reviews On Brand Choice, Patricia Lui
Research Collection Lee Kong Chian School Of Business
Social interaction encourages consumers toshare information in the digital age. Many consumers use online reviews of products and services to supporttheir brand choice. The concept ofreference group explains how peers can influence consumer purchasedecisions. Peers can exert influence onconsumers in the forms of informational, utilitarian and value-expressiveinfluences. This proposed study aims atexamining how these three forms of reference group influence would affectconsumers in using online consumer reviews when making a brand choice decision. It also explores the role of brand trust onthe brand choice. This paper serves thepurpose of providing a conceptual framework for developing further research.
Determinants, Consequences, And Functions Of Interpersonal Trust: What Is The Empirical Evidence?, Serena C. Lyu, Donald L. Ferrin
Determinants, Consequences, And Functions Of Interpersonal Trust: What Is The Empirical Evidence?, Serena C. Lyu, Donald L. Ferrin
Research Collection Lee Kong Chian School Of Business
The objectives of this review are to systematically review and succinctly summarize the empirical evidence concerning determinants, outcomes, and functions of interpersonal trust within organizational settings. Our review aims to provide a distinct contribution in that it (1) focuses only on what has been found empirically (rather than summarizing theoretical perspectives); (2) is focused only on interpersonal trust within organizational settings; and (3) has a clearly defined empirical base (clearly delineated body of past research to be reviewed). We begin by describing our review methodology, starting with the definition of interpersonal trust that guided our review.
Market Ambiguity And Individual Investor Information Demand, Rajib Hasan, Abdullah Kumas, Joyce Van Der Laan Smith
Market Ambiguity And Individual Investor Information Demand, Rajib Hasan, Abdullah Kumas, Joyce Van Der Laan Smith
Accounting Faculty Publications
We examine whether ambiguity in the market leads to an increase in information demand by individual investors. Drawing on the asset-pricing model proposed by Mele and Sangiorgi (2015), which incorporates market ambiguity, we measure individual information demand using daily Google searches and measure market ambiguity using a metric based on the market trades of institutional investors. We find that individual investors increase their information demand during periods of greater market ambiguity. We also provide evidence that information demand from individual investors spikes around earnings announcement days primarily when market uncertainty is driven by net-selling activity. Overall, these results suggest that …
A Study Of Long-Lived Asset Impairment Under U.S. Gaap And Ifrs Within The U.S. Institutional Environment, Philip K. Hong, Daniel Gyung Paik, Joyce Van Der Laan Smith
A Study Of Long-Lived Asset Impairment Under U.S. Gaap And Ifrs Within The U.S. Institutional Environment, Philip K. Hong, Daniel Gyung Paik, Joyce Van Der Laan Smith
Accounting Faculty Publications
This paper explores whether differences in accounting standards influence reporting behavior within the U.S. institutional environment where both IFRS and U.S. GAAP are used for reporting purposes. We focus on the accounting for impairment of long-lived assets, an area where significant differences exist between U.S. GAAP and IFRS. We identify all U.S.-listed firms who have recognized long-lived asset impairment losses during the 2004–2012 period. From these firms, we identify firms following IFRS, then develop a matched sample of U.S. GAAP firms, using a propensity score matching procedure. We examine the relation between impairment loss and unexpectedly high or low earnings …
Anticipation And Reaction To Going Concern Modified Audit Opinions By Sophisticated Investors, Marshall A. Geiger, Abdullah Kumas
Anticipation And Reaction To Going Concern Modified Audit Opinions By Sophisticated Investors, Marshall A. Geiger, Abdullah Kumas
Accounting Faculty Publications
The purpose of this paper is to examine whether institutional investors (i) anticipate a distressed firm's receipt of a first‐time going‐concern modified audit opinion, and (ii) react to a first‐time going‐concern modified opinion by engaging in abnormal net selling of firm shares. Using a proprietary database of US institutional investor trades, we find that institutional investors are net sellers of first‐time going‐concern opinion firms beginning 6 months before the release of the report and remain net sellers through the subsequent 3 months. We also find that the severity of the reasons auditors modify their opinions is associated with increased trading …
The Association Between Audit Fees And Accounting Restatement Resulting From Accounting Fraud And Clerical Errors, Daniel Gyung Paik, Taewoo Kim, Kip Krumwiede, Brandon B. Lee
The Association Between Audit Fees And Accounting Restatement Resulting From Accounting Fraud And Clerical Errors, Daniel Gyung Paik, Taewoo Kim, Kip Krumwiede, Brandon B. Lee
Accounting Faculty Publications
Restatements of financial reporting arise from many sources including changes in accounting rules, changes in reporting entity, accounting errors, and fraud (or “irregularities”). Theory predicts that audit effort (measured by audit fees) and financial report restatements should be negatively associated because more audit effort means that auditors should be more likely to find errors or other issues that could lead to later restatement (Shibano 1990; Matsumura and Tucker, 1992; Lobo and Zhao, 2013). However, other studies have found either a positive association or no association between audit fees and subsequent restatements (Kinney et al., 2004; Stanley and DeZoort, 2007; Cao …
A Study Of Long-Lived Asset Impairment Under U.S. Gaap And Ifrs Within The U.S. Institutional Environment, Daniel Gyung Paik, Keejae Hong, Joyce Van Der Laan Smith
A Study Of Long-Lived Asset Impairment Under U.S. Gaap And Ifrs Within The U.S. Institutional Environment, Daniel Gyung Paik, Keejae Hong, Joyce Van Der Laan Smith
Accounting Faculty Publications
This paper explores whether differences in accounting standards influence reporting behavior within the U.S. institutional environment where both IFRS and U.S. GAAP are used for reporting purposes. We focus on the accounting for impairment of long-lived assets, an area where significant differences exist between U.S. GAAP and IFRS. We identify all U.S.-listed firms who have recognized long-lived asset impairment losses during the 2004 to 2012 period. From these firms, we identify firms following IFRS, then develop a matched sample of U.S. GAAP firms, using a propensity score matching procedure. We examine the relation between impairment loss and unexpectedly high or …
Evaluation Of Procurement Scenarios In One-Dimensional Cutting Stock Problem With A Random Demand Mix, Hüseyin Sarper, Nebojsa I. Jaksic
Evaluation Of Procurement Scenarios In One-Dimensional Cutting Stock Problem With A Random Demand Mix, Hüseyin Sarper, Nebojsa I. Jaksic
Electrical & Computer Engineering Faculty Publications
The one-dimensional cutting stock problem describes the problem of cutting standard length stock material into various specified sizes while minimizing the material wasted (the remnant or drop as manufacturing terms). This computationally complex optimization problem has many manufacturing applications. One-dimensional cutting stock problems arise in many domains such as metal, paper, textile, and wood. To solve it, the problem is formulated as an integer linear model first, and then solved using a common optimizer software. This paper revisits the stochastic version of the problem and proposes a priority-based goal programming approach. Monte Carlo simulation is used to simulate several likely …
Detecting Discrimination In Small Business Lending, Sterling A. Bone, Glenn L. Christensen, Jerome D. Williams, Stella Adams, Anneliese Lederer, Paul C. Lubin
Detecting Discrimination In Small Business Lending, Sterling A. Bone, Glenn L. Christensen, Jerome D. Williams, Stella Adams, Anneliese Lederer, Paul C. Lubin
Faculty Publications
With limited financial sophistication, entrepreneurial consumers approach the financial marketplace more like retail financial consumers than business customers. However, the assumption of both legislators and regulators is that business-borrowers are more financially savvy than consumer-borrowers, and thus do not require as broad-reaching protections. This gap between marketplace policy protections and the lived reality of the vast majority of small business entrepreneurs sets the stage for entrepreneurial consumers to fall through the regulatory cracks and sets the stage for possible exploitation and abuse. This situation is potentially exacerbated for minority entrepreneurs who belong to protected classes that are generally more vulnerable …
The Reciprocal Relationship Between Passive Social Networking Site (Sns) Usage And Users’ Subjective Well-Being, Jin-Liang Wang, James Gaskin, Detlef H. Rost, Douglas A. Gentile
The Reciprocal Relationship Between Passive Social Networking Site (Sns) Usage And Users’ Subjective Well-Being, Jin-Liang Wang, James Gaskin, Detlef H. Rost, Douglas A. Gentile
Faculty Publications
Prior studies have found an inconclusive relationship between social networking site (SNS) usage and users’ subjective well-being. Passive SNS usage may be detrimental to subjective well-being, because it cannot provide social support and may evoke envy and jealousy. Conversely, it is also possible that lower subjective well-being may predict higher passive SNS usage, which can be used as a means to relieve stress. To examine this reciprocal process, a two-wave study among a sample of Chinese college students was conducted (N ¼ 350 at Time 1, 265 at Time 2). Data were analyzed with structural modeling. Cross-lagged analysis indicated that …