Business Commons^™

Sustainable Tourism Challenges: Getting Started - Sustainable Supply Change Management, Jonathon Day

Tourism Insights

Introduction to sustainable supply chain management in tourism.

Terrorist Attacks, Managerial Sentiment, And Corporate Disclosures, Wen Chen, Haibin Wu, Liandong Zhang

Research Collection School Of Accountancy

This study investigates the effect of managerial sentiment on corporate disclosure decisions. Using terrorist attacks in the United States as adverse shocks to managerial sentiment, we find that firms located in the metropolitan areas attacked issue more negatively biased earnings forecasts. The effect is stronger for firms with higher operating uncertainty and firms with younger, inexperienced, or less confident executives and it is weaker for firms located in states with increasing violent crime rates. A potential alternative explanation is that managers could strategically bias earnings forecasts downward and attribute the poor performance to terrorist attacks. To address this issue, we …

Managers' Pay Duration And Voluntary Disclosures, Qiang Cheng, Young Jun Cho, Jae B. Kim

Research Collection School Of Accountancy

Given the adverse effect on their welfare, managers are reluctant to disclose bad news in a timely fashion. We examine the effect of managers' pay duration on firms' voluntary disclosures of bad news. Pay duration refers to the average period that it takes for managers' annual compensation to vest. We hypothesize and find that pay durations can incentivize managers to provide more bad news earnings forecasts. This result holds after controlling for the endogeneity of pay duration. In addition, we find that the effect of pay duration is more pronounced for firms with weaker governance and with poorer information environments, …

Preparing Accountants Of The Future: A Programme In Accounting Data And Analytics, Poh Sun Seow, Clarence Goh, Gary Pan

Research Collection School Of Accountancy

The accounting profession is rapidly evolving due to technological innovations. Technologies such as the Internet of things, smart sensors, cloud computing, robotics, and artificial intelligence are combining to disrupt the way that businesses operate. It is predicted that, over the next decade, information technology (IT) will significantly transform the accounting profession.

Embracing Digital Transformation In Accounting And Finance, Poh Sun Seow, Clarence Goh, Gary Pan, Melvin Yong, Joanna Chek

Research Collection School Of Accountancy

Digital transformation involves the integration of digital technologies and business processes. Recent developments in digital technologies have provided organisations with the tools to embark on digital transformation encompassing a wide range of business processes and activities. Organisations that can leverage on technology to digitally transform themselves stand to put themselves at a significant competitive advantage relative to their competitors.

Future-Ready Accountant: Upskilling And Life-Long Learning In The Age Of Digital Transformation, Yuanto Kusnadi, Gary Pan

Research Collection School Of Accountancy

Upskilling and life-long learning are two key phrases that Education Minister Lawrence Wong highlighted in his speech at the Straits Times Education Forum 2021. The rapid emergence of digital technologies has disrupted many industries, including accountancy sector. While accounting jobs will continue to exist and grow, the way that accounting work is carried out is no longer the same. Accounting functions are increasingly relying on digital technologies to enable their work. For instance, data analytics is deployed in audit and forensics to detect irregular patterns in accounting transaction. Machine learning algorithms are used to sharpen forecasting models to predict sales …

The Elicitation And Functionality Of Contempt In The Workplace: A Values-Based Perspective, Gerardo A. Miranda

Theses and Dissertations

Organizational behavior research on the “moral emotions” has rapidly increased in the past few years (Greenbaum, Bonner, Gray & Mawritz, 2020). However, specific emotions have been researched to different extents. In particular, contempt has received relatively less attention than other emotions, perhaps, due to the confusion surrounding its distinction from related emotions such as disgust and anger (Greenbaum et al., 2020). At the same time, there is evidence of contempt being experienced since antiquity (Pakaluk, 2018), across cultures (Ekman & Friesen, 1986), and more recently in organizations (Pelzer, 2005). I argue that it is important to understand the role of …

Investment Companies, July 1, 2021; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Construction Contractors, July 1, 2021; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

The Future Of Tv And Online Video Platforms: A Study On Predictors Of Use And Interaction With Content In The Egyptian Evolving Telecomm, Media & Entertainment Industries, Hesham O. Dinana, Rasha Allam

Faculty Journal Articles

This study examines the future of TV and online video platforms in the evolving Egyptian market through using the predictors of use and interaction. Built on the unified theory of acceptance and use of technology, and the theory of technology discontinuities and platforms development, this study extends its framework to explore the relationship between the intention of use and the interaction with content behavior. A sample size of 396 university students answered the survey questions. Unlike other studies, the study found that the perceived ease of use (PEU) is the only variable that is positively correlated to the intention to …

Virtually (Im)Possible: Transitioning To A Virtual Marketing And Outreach Program, Laura Wilson, Corinne Gabriele, Alex Mcconnon, Susan Skoog, Nicole Tantum, Lisa Villa

Staff publications

This article outlines the challenges and successes of a library outreach team at a small New England college campus during the COVID-19 pandemic. In March of 2020, the highly residential College of the Holy Cross in Worcester, Massachusetts, sent almost all students home to continue their classes online—yet no online classes had ever been taught at the college before. For the first time ever, the college’s libraries were in the position to rebuild all promotional communications and activities from scratch—pivoting from a largely in-person setting to an entirely virtual setting. The team quickly created and launched social media campaigns and …

Editor's Note, Marites Tiongco

DLSU Business & Economics Review

No abstract provided.

Know Your Customers: How Generations X And Y Perceive Mobile Payment, Sheena Valencia, Reynaldo Bautista Jr., Luz Suplico Jeong

DLSU Business & Economics Review

This research aims to find the factors that will influence Generations X and Y consumers to utilize mobile payment in the Philippines. A self-administered questionnaire was sent to 160 respondents from Generation X and 160 respondents from Generation Y. The theory of planned behavior was used as a framework. Attitude towards mobile payment, subjective norms, and perceived behavioral control were used to predict the intention to use mobile payments. The results show that attitude is the most significant predictor of intention to adopt mobile payment from Generations X and Y. This implies that the more favorable the attitude, the more …

Investigating The Influence Of Consumption Values On Healthy Eating Choices: The Moderating Role Of Healthy Food Awareness, Aleem Raza, Mubasher Akram, Muhammad Asif

DLSU Business & Economics Review

The purpose of the study was to empirically investigate the extent to which consumption values influence consumers’ healthy eating choices. By using the theory of consumption values, the study also attempts to explain the role of healthy food awareness as a moderating variable in consumers’ healthy eating choices. The quantitative data were collected through structured questionnaire from 320 participants. The data were analyzed by using structured equation modeling. The results revealed that consumers’ healthy eating choices are strongly linked to emotional and epistemic values. The study also found a positive relationship between conditional value and consumers’ healthy eating choices. In …

Impulse Buying And Financial Literacy Among Public Elementary And High School Teachers In The Philippines, Melvin A. Jabar, Ma. Luisa C. Delayco

DLSU Business & Economics Review

This paper primarily interrogates the assumption that financial literacy essentially decreases impulse buying. However, this may not necessarily be the case, given that individuals navigate in different social contexts. Teachers in the Philippines are stereotypically perceived as heavy financial borrowers due to their limited income. Given their quick access to private financial loan companies, it is worthy to investigate if teachers also engage in impulse buying. The first goal of this paper is to describe the financial literacy of public-school teachers. Second, it examines the relationship between financial literacy and impulse buying. In this paper, financial literacy is operationalized in …

Bitcoin, Intrinsic Value, And Herd Effect, Angel Enrique Chico-Frias

DLSU Business & Economics Review

The intrinsic value of a good may be related to its production costs, so its price will never be less than this. Bitcoin prices can have behaviors similar to those existing in nature. The research aims to find similar behaviors between herds in the animal world and Bitcoin prices. Besides, the study analyzes the cost of production to determine if it is the intrinsic value of this cryptocurrency. Three scenarios in Bitcoin prices in the Momentum indicator were studied. The ANOVA and Tuckey test were helpful to find if the Momentum averages are related. The Momentum Index data worked with …

Delta-Normal Value At Risk Using Exponential Duration With Convexity For Measuring Government Bond Risk, Di Asih I Maruddani, Abdurakhman Abdurakhman

DLSU Business & Economics Review

A bond is simply a debt that promises to repay the money with interest in the future. An issuer must pay the coupon regularly and repay the face value at the maturity date. Therefore, a bond is called fixed-income security. However, as with any investment, there is always some risk involved. Two significant bond risk investments are interest rate risk and credit risk. In this paper, we want to measure interest risk, which affects bond price movements. Exponential duration with convexity (EDC) will be applied to predict an accurate estimation of bond price caused by the interest rate change. Delta-normal …

The Effect Of Risk Management Committee On Audit Fees: Malaysian Evidence, Masturah Malik, Rohami Shafie

DLSU Business & Economics Review

The global financial crises that have occurred in the past have caused a growing number of firms to establish a risk management committee (RMC) at their board level. By adopting 208 nonfinancial listed firms in Bursa Malaysia for the year end 2014, our study explores whether the establishment of an RMC and its attributes (having independent members, experts and female members) affect the audit fees charged towards the firms. Apart from the demand perspective of an audit, the study reports that independent members of the RMC are associated with higher audit fees. The result is derived from the basis that …

The Mediating Role Of Dividend Policy On The Impact Of Capital Structure And Corporate Governance Mechanisms On Firm Value Among Publicly Listed Companies In The Philippines, Rodiel C. Ferrer, Franklin S. Ramirez

DLSU Business & Economics Review

The mediating role of dividend policy on the impact of capital structure and corporate governance mechanisms on firm value was studied in this research. This study was conducted using the panel data of nonfinancial firms that were drawn from the firm’s financial statements and annual corporate governance report. The data were deracinated from the OSIRIS database, company website, and PSE Edge that were listed on the Philippine Stock Exchange for the years 2013 to 2016. To analyze the full model, the partial least squares–structural equation modeling approach was used with the statistical significance level of 0.05. With this, findings denuded …

Investigating The Effect Of Price Of Rubber Fluctuations On Stock Prices And Exchange Rates In Malaysia, Seuk Wai Phoong, Seuk Yen Phoong

DLSU Business & Economics Review

This paper examines the relationship between the stock price and nominal exchange rate in Malaysia to ascertain the significance of using rubber price as a correction mechanism. The Johansen cointegration test was employed to investigate the effects of linear combination and the relationships among the components in a multiple time series. A two-regime, intercept- adjusted Markov switching vector error correction model was also used to examine the parameters concerned. Rubber price is used as a correction mechanism. Because rubber is one of Malaysia’s main exports, using rubber price as a correction mechanism may affect the country’s economy. The results of …

A Review On Shariah Stock Portfolio Optimization, Zuhaimy Ismail, Noor Saif Muhammad Mussafi

DLSU Business & Economics Review

One of the essential concerns of investors of all time is to choose the best investment opportunities to capitalize on the value of their investment in stocks. Its objective is to minimize risk and at the same time also maximize return. This refers to portfolio optimization as the procedure of choosing the weights of a number of stocks to be included in a portfolio so that the optimum objective is achieved. Several studies have been shown by economists, mathematicians, and practitioners that provided sufficient and critical information for conducting stock portfolios. Approaches, methodologies, and techniques in those researches have to …

Investigating The Role Of Financial Sanctions In Utility Function And Their Impact On Household Behavior, Hamid Reza Izadi

DLSU Business & Economics Review

This research aims to present a DSGE model that can investigate the effect of utility changes due to the financial sanctions imposed on the dominant economy by defining different utility functions for households. The link between the real economy and financial markets stems from the countries’ need for external finance to engage in investment opportunities in each country. Each and every economy often needs foreign funding; however, restrictions can limit the access of the given country to international financial markets. The existence of a crisis in international financial markets such as international sanctions can aggravate the adverse shocks and their …

The Nature And Role Of Perceived Threats In User Resistance To Healthcare Information Technology: A Psychological Reactance Theory Perspective, Madison N. Ngafeeson, Joseph A. Manga

Information Systems Faculty Publications

The efforts of the United States government in the past 15 years have included harnessing the power of health information technology (HIT) to improve legibility, lessen medical errors, keep costs low, and elevate the quality of healthcare. However, user resistance is still a barrier to overcome in order to achieve desired outcomes. Understanding the nature of resistance is key to successfully increasing the adoption of HIT systems. Previous research has showed that perceived threats are a significant antecedent of user resistance; however, its nature and role have remained vastly unexplored. This study uses the psychological reactance theory to explain both …

A Qualitative Study On The Underrepresentation And Minimal Advancement Of African Americans In Higher Education, Sylvester Allen Jr.

Doctoral Dissertations and Projects

This qualitative case study explored the underrepresentation and disproportionate advancement of African American leaders in higher education. The general problem addressed is the minimal advancement, and the disproportionate representation of African Americans compared to their White counterparts in leadership positions at higher education institutions, resulting in a lack of diversity among individuals in a leadership capacity. The purpose of this qualitative case study was to add to existing bodies of research that address the underrepresentation and low advancement of African Americans in leadership positions in higher education. The research questions explored why African Americans leaders are disproportionately represented in leadership …

The Importance Of Strategic Communication For Building Employee Resource Groups In Aviation, Lynnette Darnell

Doctoral Dissertations and Projects

In this qualitative case study, the research explores the importance of strategic communication for building employee resource groups in aviation, specifically at a regional airline. To expand and develop knowledge regarding employee resource groups, the researcher looks at a widely distributed workforce to understand how the lack of strategically planned communication can impact employee resource group development and employee engagement. The data were collected through semi-structured interviews and a focus group of the employee resource group members, which provided insight on their experience engaging with the employee resource groups, preferred communication methods and tools, and their perception of leadership involvement. …

Towards Establishment Of A Payment For Ecosystem Services (Pes) In Protected Areas: The Case Of Mounts Banahaw And San Cristobal In Quezon Province, Philippines1, Luisito Abueg, Julie Carl P. Ureta, Arlene B. Inocencio

DLSU Business & Economics Review

This paper examines the potential of establishing payments for ecosystem services in the Mounts Banahaw and San Cristobal Protected Landscape. The findings show that this process entails more than just determining the willingness to pay of those who are benefiting from the ecosystem services. It also requires the buy-in of potential sellers. More important is clearly defining the product, that is, what the buyers will be paying for and what the sellers will be providing, so that the ecosystem service will be sustained. In addition, identification of some third parties to mediate between buyers and sellers and to serve as …

Characteristics Of Face-To-Face Communications In Agriculture Marketing And Customer Service, Ashlyn Ussery

Graduate Theses and Dissertations

As communication forms evolve, it is important for business leaders to not only follow the trends, but to be data-driven and make calculated decisions that are beneficial for their businesses. In this qualitative study, the researcher sought to describe how Arkansas Farm Bureau Federation used face-to-face and computer-mediated communication methods to communicate as an organization and the value their employees and members place on each communication method. Uses and Gratifications theory was used to guide this research and evaluate the results. This theory is unique in that it does not describe the effect media has on people, like many human …

Addressing Work-Related Traumatic Stress Nebraska - Intervention Logic Model, Quality Improvement Center For Workforce Development

Other QIC-WD Products

Each QIC-WD site developed a logic model to serve as a visual representation of their selected intervention. All logic models included four main components: inputs, activities, outputs, and outcomes. Collectively, these demonstrate the resources and actions required to implement the program, as well as the associated result or changes anticipated through implementation of the program. The hypothesized relationships are represented by the pathways connecting the listed activities and anticipated outcomes. For more information see Site Overview.

Onboarding Program Eastern Band Of Cherokee Indians - Intervention Overview, Quality Improvement Center For Workforce Development

Other QIC-WD Products

The QIC-WD coordinated with the Eastern Band of Cherokee Indians (EBCI) Family Safety Program (FSP) to create an onboarding program for child welfare social workers. The intervention was designed to address role clarity, social integration, and understanding of Cherokee history and culture for new hires. (For more information see the Site Overview.) The 5-week onboarding program included activities completed by the new employee, his/her supervisor, and other FSP team members. Onboarding program elements included:

• A structured, interactive review of FSP’s policies and procedures;
• A mock family case to illustrate the full case process;
• Content related to Cherokee culture, historical …

Supportive Supervision And Resiliency Ohio - Logic Model, Quality Improvement Center For Workforce Development

Other QIC-WD Products

Each QIC-WD site developed a logic model to serve as a visual representation of their selected intervention. All logic models included four main components: inputs, activities, outputs, and outcomes. Collectively, these demonstrate the resources and actions required to implement the program, as well as the associated result of changes anticipated through implementation of the program. The hypothesized relationships are represented by the pathways connecting the listed activities and anticipated outcomes.