Business Commons^™

Editor's Forward - Volume 2, Issue 1 - 2019, Carol Jessup

The North American Accounting Studies

No abstract provided.

Early Detection Of Fake News On Social Media, Yang Liu

Dissertations

The ever-increasing popularity and convenience of social media enable the rapid widespread of fake news, which can cause a series of negative impacts both on individuals and society. Early detection of fake news is essential to minimize its social harm. Existing machine learning approaches are incapable of detecting a fake news story soon after it starts to spread, because they require certain amounts of data to reach decent effectiveness which take time to accumulate. To solve this problem, this research first analyzes and finds that, on social media, the user characteristics of fake news spreaders distribute significantly differently from those …

Intervening Effects Of The Personality Dimension Agreeableness On Negotiation Strategy Selection In Budget Negotiations, Justin Stearns

The North American Accounting Studies

This paper presents results of an experiment testing how the personality dimension agreeableness interacts with different organizational factors to affect the strategy chosen when entering a budget negotiation. Prior budget research suggests firms invite subordinates into budget negotiations primarily to elicit private information from subordinate managers. However, criticism of traditional budgeting processes suggests subordinates will act strategically in such negotiations, limiting the effectiveness of inviting managers into budget negotiations. This study hypothesizes the factors most criticized, including budget targets in performance evaluation, will interact with certain organizational factors, connectedness of organizational units, and an individual personality dimension to significantly affect …

State Ownership And Banks Information Rents: Evidence From China, Fengyan Ru, Qi Liang, Wei Wang

Business Faculty Publications

In a lending relationship, a bank with an information advantage regarding its client tends to hold up the borrower and charge higher interest rates. We conjecture that state-owned enterprises (SOEs), with worse information asymmetry, are subject to greater information
rents. State-owned banks place less emphasis on information production and hence extract lower rents compared to profit maximizing private banks. We use the decline of loan interest rates around the borrowers’ equity initial public offerings (IPOs) as the proxy of banks’ information rents. We find SOEs in China experience
larger declines in loan interest rates around their IPOs; the central government-controlled …

Who Decides What Is Publishable? Empirical Study On The Influence Of A Journal’S Editorial Board On The Observed Paradigm Shift In Us Academic Accounting Research, Khalid R. Al-Adeem

The North American Accounting Studies

As the accounting publishing market is considered inefficient, changes in accounting research agendas may be associated with factors other than randomness. As such, editorial board members publishing in accounting journals may contribute to the enquiry revolution in accounting. As a result, the line of research before the changes may no longer be perceived as popular once the accounting academic community adopts a new paradigm. A researcher aiming to publish in leading accounting journals controlled by the promoters of this new dogma should be aware what ideas are deemed “interesting” under the predominant paradigm. In this vein, this study finds that …

Deciding When And How To Impair Goodwill: The Case Of Enervate Inc., Jason Porter, Jane M. Weiss, Philip Church

The North American Accounting Studies

Constituents to the accounting profession recommend that educators teach critical thinking skills, thus improving accounting graduates’ abilities to achieve long-term career success. Students in upper division accounting courses possess the basic understanding of accounting principles and are provided new content requiring analysis and evaluation, which makes these courses a good setting for motivating students to develop critical thinking skills. This paper discusses an exercise for upper division accounting courses that provide students the opportunity to examine the challenging concept of goodwill impairment for a parent company with three separate subsidiaries. The suggested exercise requires students to research, properly cite, and …

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Identifying The Leadership Skills Needed To Develop The Competencies To Lead In A Postcrisis Organization: A Delphi Study, Paul Turgeon

Dissertations

Purpose: Organizational leaders play a pivotal role in postcrisis activities. There is abundant research in the actions of leaders in a crisis; however, there is limited research regarding the leadership competencies required postcrisis, and a gap remains in knowing which leadership skills are needed postcrisis. The purpose of this Delphi study was to identify the leadership skills needed to promote organizational resilience, to act with integrity, and to possess a learning orientation of organizational leaders in the postcrisis phase.

Methodology: This study used a 3-round Delphi technique to identify the leadership skills that support the possession of the competencies needed …

Emotional Intelligence And Knowledge Management: A Necessary Link?, Isabel Rechberg

Publications and Research

This theoretical paper studies the effect of emotional intelligence (EI) on individuals' participation in knowledge management (KM) practices. Individuals are the sources of knowledge, and EI may advance individuals' self-awareness, self-management, social awareness, and relationship-management skills, which in turn positively impacts their knowledge processing behavior. The argument is made that knowledge creation is enabled through individuals' ability to recognize and correctly interpret emotional and environmental clues. Knowledge sharing is facilitated through individuals' interpersonal, communication, and team-working skills, enabled through self-awareness and social awareness. Knowledge is retained in organizations where EI enacts individuals' corporate citizenship behavior, adaptability, and job satisfaction. Where …

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The Intersection Of Deforestation And Economic Growth In The Brazilian Amazon, Victoria Oceguera

Student Theses 2015-Present

Abstract

As a result of capital gain, deforestation of the Amazon in Brazil continues. Brazilian government's insufficient efforts to mitigate and enforce the preservation of these precious forests has ledto the commodification of the Amazon. Chapter 1 uses historical and quantitative data to examine the negative impacts of deforestation on indigenous communities and climate change. Chapter2 employs economics to analyze the role of business as a crucial component of deforestation in Brazil. Chapter 3 engages politics in Brazil to discuss interactions between key actors involved in the perpetuation of deforestation. Chapter 3 examines the interactions between politics and corruption involved …

Factors Behind Dissuasion To Green Products Among Young Consumers: A Qualitative Study, Anitha Acharya Dr.

The Qualitative Report

The current estimated market share for green consumption is less than five percent worldwide, therefore it is very important to understand the factors that stimulate non green consumption among young consumers since this can promote environmental thinking at an early age and also to increase the demand for green products. In these circumstances, emerging countries like India have contributed very less to the consumption of green products and environmental effects. India is among the fastest growing economies in the world. With the increase in population as well as in disposable income, India is expected to see a growth in green …

Does Corporate Social Responsibility Reduce The Costs Of High Leverage? Evidence From Capital Structure And Product Market Interactions, Kee-Hong Bae, Sadok El Ghoul, Omrane Guedhami, Chuck C.Y. Kwok, Ying Zheng

Finance Journal Articles

Research on capital structure and product market interactions shows that high leverage is associated with substantial losses in market share due to unfavorable actions by customers and competitors. We examine whether corporate social responsibility (CSR) affects firms’ interactions with customers and competitors, and whether it can reduce the costs of high leverage. We find that CSR reduces losses in market share when firms are highly leveraged. By reducing adverse behavior by customers and competitors, CSR helps highly leveraged firms keep customers and guard against rivals’ predation. Our results support the stakeholder value maximization view of CSR.

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Smart Factories, Dumb Policy? Managing Cybersecurity And Data Privacy Risks In The Industrial Internet Of Things, Scott J. Shackelford

Minnesota Journal of Law, Science & Technology

No abstract provided.

Authenticity In Discursive Practices Of The Online Market For Second-Hand Luxury Clothing, Ronan L. Zampier, Rita De Cássia P. Farias, Marcelo R. Pinto

The Qualitative Report

Authenticity is a particularly sensitive and salient issue in the online market for second-hand luxury clothing, and it is still little explored in the field of consumption studies. In this study we sought to analyze how authenticity is represented in discursive practices of the Brazilian online market for second-hand luxury clothing. The corpus of the work consisted of data collected through interviews in five stores of the Brazilian online market of luxury second-hand clothing. The data were analyzed using the Critical Discourse Analysis (CDA), proposed by Fairclough (1992), articulated to the sociocultural perspective of consumption. From the discursive categories Subject, …

The Cost Of Secrecy Isn't Worth It For The Lds Church, Nathan B. Oman

Popular Media

No abstract provided.

Implementing Ethics Into Artificial Intelligence: A Contribution, From A Legal Perspective, To The Development Of An Ai Governance Regime, Axel Walz, Kay Firth-Butterfield

Duke Law & Technology Review

The increasing use of AI and autonomous systems will have revolutionary impacts on society. Despite many benefits, AI and autonomous systems involve considerable risks that need to be managed. Minimizing these risks will emphasize the respective benefits while at the same time protecting the ethical values defined by fundamental rights and basic constitutional principles, thereby preserving a human centric society. This Article advocates for the need to conduct in-depth risk-benefit-assessments with regard to the use of AI and autonomous systems. This Article points out major concerns in relation to AI and autonomous systems such as likely job losses, causation of …

Development Of A Financial Literacy Component For A Comprehensive Secondary Transition Program For Diploma-Bound Students With Learning Differences, Rose Marie Borillo

Student Capstone Projects

Under the Individuals with Disabilities Education Act (IDEA), schools are required to provide transition planning for students with disabilities and mental illness by age 16 (Eismann et al, 2017). Occupational therapists have been underutilized in secondary transition planning, despite their expertise in targeting functional abilities, comprehension, and health using activity analysis to promote skill attainment and achieve independence (Mankey 2012; Eismann et al, 2017).

At the Winston School, there was no formal transition program aside from the individual college counseling provided by a staff member. A coordinated transition program was indicated to prepare students for life after high school to …

University Of Maine System Police Unit Grievance Form, University Of Maine System Human Resources

General University of Maine Publications

University of Maine System Human Resources grievance form for the University of Maine System Police Unit.

University Of Maine System Service And Maintenance Unit Grievance Form, University Of Maine System Human Resources

General University of Maine Publications

University of Maine System Human Resources grievance form for the University of Maine Service and Maintenance Unit.

Leadership In The Sixth Mass Extinction, Elizabeth Gingerich

The Journal of Values-Based Leadership

No abstract provided.

Book Review: Reinventing The Organization: How Companies Can Deliver Radically Greater Value In Fast-Changing Markets, M. S. Rao

The Journal of Values-Based Leadership

No abstract provided.

Education Meant Risking Her Life: A Young Girl's Deadly Struggle To Learn, Emilio F. Iodice

The Journal of Values-Based Leadership

Let us remember: One book, one pen, one child, and one teacher can change the world.

I speak not for myself but for those without voice... those who have fought for their rights... their right to live in peace, their right to be treated with dignity, their right to equality of opportunity, their right to be educated.

I don't want to be remembered as the girl who was shot. I want to be remembered as the girl who stood up.

I think of it often and imagine the scene clearly. Even if they come to kill me, I will tell …

The Impact Of #Metoo: A Review Of Leaders With Supervisor Power On Employee Motivation, Mary Kovach

The Journal of Values-Based Leadership

This manuscript intends to advance existing research, specifically, in gender dissimilar supervisor-employee workplace dyads by integrating #MeToo with our existing knowledge concerning supervisor power and employee motivation. With the #MeToo movement re-energized in 2017, power in leadership positions was redefined. As a result, power held by a supervisor is likely to influence outcomes based on gender and the employees’ source of motivation. Supervisors who believed they were successful through influence were more likely to exhibit power to achieve success. However, employees’ source of the motivation was a moderating factor in those outcomes. Meaning, outcomes were dependent on the type of …

Cultures Of Servant Leadership And Their Impact, Robert Giambatista, Robert Mckeage, Jeremy Brees

The Journal of Values-Based Leadership

Servant Leadership has primarily been studied at the level of individual leaders and their impact, yet Greenleaf, who first formally proposed the idea in 1970, also considered the construct as an important institutional element. Further, because it is values-based, and culture is the organizational mechanism for developing and transmitting shared values, an organizational lens for studying servant leadership is also needed. The current study of three firms examines organizational differences in servant leadership. We found organizational differences in levels of servant leadership, suggesting a cultural explanation. We also found that individual (i.e., supervisor) and organizational (i.e., cultural) servant leadership have …

Profound Leadership: An Integrative Literature Review, Heidi Scott, Davin J. Carr-Chellman, Leslie Hammes

The Journal of Values-Based Leadership

This integrative literature review develops the concept of profound leadership. Using Torraco’s (2005, 2016) framework for integrative literature reviews as a foundation, the purpose of this study is threefold: (a) to review existing leadership theories fitting the profound learning framework (Kroth, 2016; Name deleted to maintain the integrity of the review process; Name deleted to maintain the integrity of the review process); (b) to examine the leadership theory definitions, characteristics, and dependent variables; and (c) to apply the outcomes of (a) and (b) to build the theory of profound leadership and make recommendations for future theory-building. Leadership as a general …

The Salience And Substance Of Spiritual Leadership, Joseph P. Hester

The Journal of Values-Based Leadership

The binary construct “spiritual-leadership” is a challenge to explain and a conundrum to unravel. Its inscrutability lies within our intrinsic nature and is, as we know, malleable, succumbing to cultural as well as value relativity. The spiritual lies deeply within our mental environment swaying perception, memory, judgment, reasoning, and volition. Few doubt the importance of the spiritual, but its substance is often ill-defined yielding more to religious belief and emotion than rational validation. Its entwinement with monotheistic belief appears to limit its more widespread application. Practically, the question is how the spiritual functions to expand and clarify our knowledge of …

Development Of A Broader Conceptualization And Measurement Scale Of Ethical Leadership (Bels), Fahad Shakeel, Peter Mathieu Kruyen, Sandra Van Thiel

The Journal of Values-Based Leadership

This study presents a broader construct of ethical leadership as an alternative to existing understanding of the term. The study divides the existing literature into classical and contemporary thoughts. The study brings forth limitations of the existing classical conceptualization based on several shortcomings. Synthesis and development of existing studies lead to a broader narrative that essentially addresses the limitations posed in this study. This broader viewpoint is based on the categorization of ethical theories by Van Wart (2014). A new definition of ethical leadership is presented and a survey scale of ethical leadership based on this conceptualization is developed. This …

Helping Leaders Grow Up: Vertical Leadership Development In Practice, Hannah E. Jones, Julie A. Chesley, Terri Egan

The Journal of Values-Based Leadership

This research reinforces arguments for the use of adult vertical development theory to transform traditional leadership development practices to prepare leaders for the volatile, uncertain, complex, and ambiguous (VUCA) world. Vertical leadership development strategies and practices were assessed in fifteen large organizations. Multiple factors impacted implementation of vertical development practices. The primary factor was the overall leadership development mindset (the organization’s learning strategy and its theory of individual change). Secondary factors include senior leader engagement, space for openness and vulnerability, capability and experience of practitioners, alignment in business processes, and expanded understanding of risk-taking. Our results illustrate that accelerating leadership …