Business Commons^™

Corporate Leverage, Constraints, And Compliance, Abdullah Khaled Alnamlah

LSU New Orleans Theses and Dissertations

The first chapter evaluates the zero-leverage effect on firms' financial constraints. Moreover, using investment- and cash-to-cash-flow sensitivities as financial constraint indicators, the results suggest that unleveraged firms are expected to face lower constraints relative to leveraged firms. Lastly, the results indicate that the zero-leverage effect on firms’ financial constraints is more likely stronger for smaller firms, zero-dividend firms, firms with lower proportions of tangible assets, and growth firms. The second chapter develops a new quantitative measure that reflects the extent to which a firm complies to Shariah relative to the other firms located in a certain region at a certain …

State Ownership, Financial Constraints, And The Determinants Of Capital Structure, Sultan Alshuwaier

LSU New Orleans Theses and Dissertations

The aim of this study is to investigate the influence of state ownership in Saudi firms listed in the stock market. The first chapter studies the influence of state ownership on financial constraint on investment. Some scholars believe state ownership has a negative effect on the firm value. However, by using two measures of financial constraint, the investment cash flow sensitivity and the Kaplan and Zingales financial constraints index, the finding indicates that the existent of government ownership decreases financial constraint in firms. Also, the results show that the higher government ownership percentage the less financial constraint in firms. The …

The Impact Of Intangible Capital And Diversity Reputation On Firm Performance, Makeen Huda

LSU New Orleans Theses and Dissertations

This dissertation examines the effects that intangible capital and diversity reputation have on firm performance. In Chapter 1, entitled “CEO Overconfidence and Intangible Corporate Investments,” we extend the corporate investment and CEO overconfidence literature by examining how CEO overconfidence affects investment-cashflow sensitivity using a new measure of Tobin’s q and cashflow. Specifically, we incorporate intangible capital, which neo-classical investment theory mostly ignores, in the empirical analysis. We develop three overconfidence measures and their interaction with the respective standard and new cashflow settings to capture the investment-cashflow sensitivity effect of CEO overconfidence. We use three investment measures (physical, intangible, and total …

Reliability Of Technical Stock Price Pattern Predictability, Matthew Lutey

LSU New Orleans Theses and Dissertations

Academic research has shown throughout the years the ability of technical indicators to convey predictive value, informational content, and practical use. The popularity of such studies goes in and out over the years and today is being recognized widely by behavioral economists. Automated technical analysis is said to detect geometric and nonlinear shapes in prices which ordinary time series methods would be unable to detect. Previous papers use smoothing estimators to detect such patterns. Our paper uses local polynomial regressions, digital image processing, and state of the art machine learning tools to detect the patterns. Our results show that they …

2019-08-05 Newsletter, Morehead State University. Staff Congress.

Staff Congress Records

Staff Congress newsletter for August 5, 2019.

2019-08-05 Minutes, Morehead State University. Staff Congress.

Staff Congress Records

Staff Congress meeting minutes for August 5, 2019.

Taking Careful Stock Of The Chro Role, Richard Raymond Smith

Research Collection Lee Kong Chian School Of Business

Professor Richard R. Smith, of Singapore Management University, reveals some key insights into the burgeoning Chief HR Officer role.

Ua80/1 Meeting Minutes, W Club

University Organizations

Meeting minutes for the August 2019 meeting of the W Club Board of Directors.

The Effect Of Budget Participation On Local Government Performance With Organizational Commitment As Moderating Variable, Arvindy Rivito, Sri Mulyani

Journal of Accounting Auditing and Business

Since 2003, a performance-based budgeting process has been implemented in local governments in Indonesia. This budgeting process requires participation from organizational members in submitting budget proposals. Commitments from members of the organization are also needed. With this performance-based budgeting, governance is expected to be efficient and effective. The performance of local governments in Indonesia has also increased in recent years. This study aims to analyze the effect of budget participation and organizational commitment on the performance of local governments. The research was conducted in the City Government of Bandung. The method used in this research is descriptive analytical method. In …

Public Governance And Environmental Performance: An International Perspective, Sofik Handoyo, Fury Khristianty Fitriyah

Journal of Accounting Auditing and Business

Purpose of the study is to examine the relationship of public governance and the national environmental performance. Background of the research is driven by the fact that countries located in the same geographic showed different environmental performance. It is believed that public governance will determine national environmental performance. The higher public governance index, the better national environmental performance will be. The subject of the research is the countries that are listed as world bank member. Objects of the research are public governance and environmental performance. Public governance was represented by variables, namely accountability, political stability, government effectiveness, regulatory quality, and …

Assessment Of The Public Value Of Open Data In Ghana, Hubeidatu Nuhu, Jean-Paul Van Belle

African Conference on Information Systems and Technology

With rising enthusiasm for Open Data (OD) globally, there has been an expanding requirement for research on the impact this movement has created. Ghana is consid-ered as one of the early Open Data adopters in Africa. The case of Ghana presents an interesting and a unique area of concentration due to the country’s long stand in de-mocracy. The practice of democracy, accountability and transparency has been the core of government development in Ghana since independence in 1957. The research pur-pose is to understand and examine the impact of Open Data from the context of Gha-na from the perspective of created …

The African Digital Citizen’S Awareness Of Online Information Privacy, Sam Takavarasha Jr, Liezel Cilliers, Willie Chinyamurindi

African Conference on Information Systems and Technology

Internet access continues to increase among the youth in developing countries, like South Africa, due to the exponential growth of mobile penetration and the higher education system’s reliance on Information and Communication Technologies. Higher education graduates are expected to be digital citizens in the workplace, which is characterised by socio-economic inclusion and academic capability. However, this increased exposure to the Internet does present information privacy challenges. This paper investigates young adults’ perceptions and concomitant behaviours to protect their information privacy when using Internet sites. The paper further aims to unpack young adults’ understanding of the potential problems and their preparedness …

H.R. 285 (116th Congress) - The Mortgage Debt Tax Forgiveness Act Of 2018, Inna Ostrovsky, Joanna Levasseur

The Contemporary Tax Journal

No abstract provided.

Fun Tax Facts, Rachana Khandelwal

The Contemporary Tax Journal

No abstract provided.

Telling Your Library's Story: Creating An Annual Report That Shows Your Value, Kristin Cole

Library Faculty & Staff Scholarship

Now that you've seen OPAL's Impact Report, you may be thinking about creating your own report to communicate your library's value. An annual report provides patrons, administration, alumni, and community members with an update on what your library has accomplished. Deciding what to include and what to leave out can be difficult. In this workshop, we will examine annual reports from libraries of all types and learn about best practices for annual reports. Hands-on activities will give you the chance to take the first steps towards creating an annual report. Along the way, we'll try out free or low-cost tools …

Nebraska Business And Consumer Confidence Indexes: August 2, 2019, Eric Thompson

Leading Economic Indicator Reports

Business confidence rebounded in Nebraska during July 2019 while consumer confidence declined. The Consumer Confidence Index – Nebraska (CCI-N) fell to 101.2 in July, slightly above the neutral value of 100 but below the June value of 104.4. The Business Confidence Index – Nebraska (BCI-N) rose to 112.0 in July, which is well above the neutral level and up 11.7 from a value of 100.3 in June. When asked about the most important issue facing their business, 34 percent of respondents chose customer demand while 24 mentioned the quality and availability of labor and 15 percent mentioned competition from other …

The Contemporary Tax Journal’S Interview With Ms. Claudia Hill, Surbhi Doshi

The Contemporary Tax Journal

No abstract provided.

Summaries From The 34th Annual High Tech Tax Institute, Amy Yue Cpa, Langzun Li, Rachana Khandelwal, Nam Nguyen

The Contemporary Tax Journal

No abstract provided.

Section 1400z-2 - Special Rules For Capital Gains Invested Opportunity Zones, Inna Ostrovsky

The Contemporary Tax Journal

No abstract provided.

Roger Cpa Review Questions, Roger Philipp Cpa, Cgma

The Contemporary Tax Journal

No abstract provided.

The Influence Of Budget Participation, Budget Goals Clarity And Internal Control Systems Implementation On Local Government Performance, Rifqi Subhanullah Hutama, Ivan Yudianto

Journal of Accounting Auditing and Business

This study aims to examine the influence of budget participation, clarity of budget goals, and internal control systems on the performance of local government. This research was conducted on 31 regional work units in Karawang Regency. The study used a verification method with a quantitative approach. Data was collected through questionnaires instrument. The study employed path analysis. The results indicate that budget participation, budget goals clarity and the internal control system implementation simultaneously have a positive influence on the Government of Karawang Regency performance with the contribution of the influence that is equal to 73.4%. Partially, budgetary participation has a …

Summaries Of The 7th Annual Irs Sjsu Small Business Tax Institute, Chen Chen, Liwei Bi, Surbhi Doshi

The Contemporary Tax Journal

No abstract provided.

Tiny Houses In Metropolitan Areas Of Nebraska: Seasonal Or Permanent Living Environments, Michele L. Hybner

Interior Design Program: Student Creative Activity

This study is designed to determine if tiny houses offer a viable seasonal and/or permanent living environment for Nebraska residents. Two objectives are used to assess the viability of tiny housing in this Midwestern state. The first analyzes the economics (demand, supply, and cost) of tiny housing in metropolitan areas of Nebraska. The second identifies barriers to occupancy of tiny houses in the state. The results of this research are significant because tiny housing presents a means to address the state’s need for more affordable housing options available to Nebraska residents. At the time of this study, 11.4% of Nebraska’s …

Supply Chain Management Has Changed The World Economy, Michael Gravier

Marketing Department Faculty Journal Articles

I’m making a bold assertion: global supply chain management practices are single-handedly holding down inflation across the globe. Economists have been asking for a while now why inflation stubbornly remains below “ideal” levels, despite uses of various policy levers. There is some evidence that it could be due to the ability of modern global supply chains to continue to find new and cheaper sources of production—the power of competition—coupled with old fashioned managerial innovation.

Corporate Entrepreneurship Of Emerging Market Firms: Current Research And Future Directions, Irem Demirkan, Qin Yang, Crystal X. Jiang

Management Department Faculty Journal Articles

Purpose – The purpose of this paper is to examine the current state of corporate entrepreneurship (CE) of emerging market firms (EMFs) and provide direction for future research on the topic.

Design/methodology/approach – The authors specifically review the recent literature between the years 2000 and 2019 on CE with the keywords “corporate entrepreneurship,” “emerging economies” and “emerging countries” published in the Australian Business Deans Council list journals. The authors review the existing literature about CE in emerging markets, summarize current achievements and present an agenda for future research.

Findings – Based on the review, the authors categorized the macro and …

South Dakota V. Wayfair: Analysis And State Reaction, Andrew M. Wasilick, Dan L. Schisler Phd., Cpa

The Contemporary Tax Journal

No abstract provided.

First-Time Homebuyer Credit Act Of 2018 S.3364 (115th Congress), Langzun Li

The Contemporary Tax Journal

No abstract provided.

Technology Media, Service Innovation And The Shaping Of Executive Cognition, Gamel O. Wiredu, Kofi A. Boateng, John K. Effah

African Conference on Information Systems and Technology

The upsurge of information and communication technology innovations around the world has induced the establishment of many technology enterprises, mostly small-medium, that focus on service innovation. Due to the materiality of technology to this enterprise genre, its executive is significantly shaped by technology media, but explanations of technological shaping are low. This paper seeks to address this gap through a study informed by critical realism and media ecology. It argues that executive cognition is shaped because ICT media and service innovation imperatives combine to generate executive internalizations; and it is shaped by service innovation driven internalizations of technology media functions. …

A Pedagogical Smart Learning Environment In South African Tertiary Institutions, Tope Samuel Adeyelure, Billy Mathias Kalema

African Conference on Information Systems and Technology

With the rapid growth rate of technology innovation different sectors tends to keep up with the developing trends by implementing the latest technology with the aim of achieving their goals. Educational institutions deploy information systems in their teaching and learning environment to enhance performance. However, educational institutions usually struggle with smooth implementation of IT leading to its failure. Adopting various scientific methods such as content analysis, Principal Component Analysis and so on, contextual factors were identified for effective deployment of smart learning environments based on extensive review of exploratory research, analyzing data and study outcomes of ICT deployment educational institutes …

Blockchain: Disrupting Entertainment, Singapore Management University

Perspectives@SMU

The technology could cut out the middleman for content