Business Commons^™

Audit Report Lag: Do Company Characteristics And Corporate Governance Factors Matter? Empirical Evidence From Lebanese Commercial Banks, Rasha M. Nouraldeen, Mohamed Mandour, Wagdi Hegazy

BAU Journal - Society, Culture and Human Behavior

The objective of this study is to investigate the determinants (company specific characteristics and corporate governance factors) of audit report lag (ARL) in a developing country, namely, Lebanon. This paper adds and contributes to the limited literature that investigated the determinants of ARL in the developing Middle East countries through focusing on the Lebanese context. The study is carried out depending on a sample of Lebanese commercial banks operating in Lebanon, covering the period from 2012 to 2017. The researchers used the multiple regression analysis to examine the impact of the explanatory variables on ARL. The results show a significant …

The Impact Of Corporate Governance On Earnings Management In Islamic And Conventional Banks, Christina A. Al Hajjar, Ekramy S. Mokhtar, Mohamed M. Mandour

BAU Journal - Society, Culture and Human Behavior

Purpose – This paper aims to examine the association between internal corporate governance and earnings management and to compare earnings management practices in Islamic banks versus conventional banks in the MENA region.

Design/methodology/approach – This paper uses an unbalanced panel data of 20 Islamic banks and 100 conventional banks, from eleven countries in the MENA region over the period 2012-2017. Discretionary accruals are used to measure earnings management by estimating loan loss provision. Regression analysis is used to test the hypotheses.

Findings – The results indicate that Islamic banks provide fewer earnings management practices compared to conventional banks. Besides, the …

The Effect Of Leader-Member Exchange, Co-Worker Cooperation And Locus Of Control On Employee Outcomes In Lebanese Smes: Perceptions Of Politics As A Mediator, Sakina El Jisr, Abdul Rahman Beydoun, Nehale Mostapha

BAU Journal - Society, Culture and Human Behavior

Purpose – This study aims to investigate the nature of the relationships between three variables (leader-member exchange, locus of control and co-worker cooperation) and two employee outcomes (job satisfaction and turnover intention). It also examines whether these relationships are mediated by perceptions of politics.

Design/methodology/approach – Survey data was obtained from 300 employees from Lebanese SMEs located between Tripoli and Beirut. Mediation was tested using Baron and Kenny (1986)’s framework.

Findings – Results revealed that leader-member exchange and co-worker cooperation are positively related to job satisfaction and negatively related to turnover intention. Locus of control, on the other hand, is …

The Role Of Country Of Origin, Perceived Value, Trust, And Influencer Marketing In Determining Purchase Intention In Social Commerce, Ali A. Abou Ali, Alaa A. Ali, Nehale Mostapha

BAU Journal - Society, Culture and Human Behavior

The paper aims to improve understanding about the causes why customers intend to purchase online through social media networks. The study examined factors affecting purchase intention namely: country of origin effect, trust, perceived value, and influencer marketing on the willingness of buyers to purchase clothes through social commerce. A questionnaire was established for data collection, and 400 forms were collected in Lebanon, and were analyzed using SEM to examine the relationships in the conceptual framework suggested. Results designated that country of origin, trust, and perceived value were three significant precursors of customers’ purchase intention in the context of social commerce. …

Financial Structure And Systemic Risk: Evidence From Selected Mena Region Countries, Maggie J. Houshaimi

BAU Journal - Society, Culture and Human Behavior

Against the context of the consecutive world financial crisis, this paper aims to evaluates the merits of market-based against bank-based financing by analyzing the correlation between financial structure and systemic risk of eleven countries within the MENA region. Within the study three hypotheses are tested; first, if financial structure and systemic risk are significantly related, second, if this relation is non-linear relationship and the third one is if bank financing doesn’t contribute to systemic risk above the threshold financial structure value. To our knowledge no paper has addressed this issue in the selected countries. This paper uses a balanced panel …

Short-Term Institutions, Analyst Recommendations, And Mispricing: The Role Of Higher Order Beliefs, Martijn Cremers, Ankur Pareek, Zacharias Sautner

Department of Finance Faculty Research

We document that stocks that have optimistic (pessimistic) consensus recommendations and are currently held by many short-term institutions exhibit large stock-return reversals: Their large past outperformance (underperformance) is followed by large negative (positive) future alphas. The predictable return reversals originate from overreaction to past recommendation releases and the correction of these overreactions around future releases. Results are stronger when earnings news is released and at firms with higher fundamental uncertainty. Further, firms with more short-term institutions show stronger announcement returns and price drift after recommendation changes. Our results are consistent with models of higher order beliefs where short-term institutions coordinate …

Leading Organizational Learning, Jessica C. Wells

HCA Healthcare Journal of Medicine

Leadership is hard to define but easy to recognize and is found in every facet of life. Leaders themselves range from good to bad, the extremities of which are determined by their character, actions, perception of self, how they are perceived by others and their worldviews. An individual’s values provide the basis for ethical decisions, which makes self-awareness a critical element in the development of one’s leader identity. This article provides an overview of leader identity development and offers ways for leaders to apply ethics in their everyday lives.

Second Spring Semester Meeting: February 26th, 2021

Golf Management Program: Publications

Second Spring Semester Meeting: February 26th, 2021

PGM Student Club, PGA Golf Management, University of Nebraska-Lincoln

Honstead, John, Collection, 1901-1930, Special Collections, Leonard H. Axe Library

Finding Aids

A collection of records, ledgers, and receipts from John Honstead’s store. The collection also includes Chloe Honstead’s purse and notebooks.

John Honstead was born in Van Wert, Ohio, October 1851. He became proficient in carpentry and by the age of 19 was teaching the trade. Honstead came to Neosho County, Kansas in 1879 where he worked as a carpenter and farmed. A few years later, he moved to Moran, Kansas and became a contractor and builder, building the schoolhouse, businesses houses, and residences. Honstead then went on to operate the hardware and undertaking business in Mulberry, Kansas. John Honstead was …

Islamic Insurance On Research: Bibliometric Analysis, Dedi Kusmayadi, Irman Firmansyah, Iwan Hermansyah

Library Philosophy and Practice (e-journal)

This study explains the development of articles on Islamic insurance. The data is taken from dimensions.ai database from 2014 to 2021. The data analysis is bibliometric using R biblioshiny software. The number of articles collected is 500 documents from the Journal 399 documents, Chapter 60 documents, edited book 8 documents, monograph 6 documents, preprints 13 documents, and proceedings 14 documents. The results of the analysis show that the development of articles with the theme of Islamic insurance has increased. The most productive author is Billah MM with a total of 12 articles, while the author who writes the most consistent …

2021-February-25-Free Webinars For Esl Support Program, University Marketing And Communication, East Tennessee State University

ETSU News

p xmlns:ouc="https://omniupdate.com/XSL/Variables">JOHNSON CITY (Feb. 25, 2021)  — Students interested in a high impact pharmacy career whose first language is not English can sign up for a free webinar on March 17 or April 14, at 1 p.m. on both days, to learn more about an English support program at East Tennessee State University Bill Gatton College of Pharmacy.

The webinars are part of a $45,000 grant the college received to help continue its focus on promoting a diverse and inclusive student culture. The grant supports mentoring, engagement and retention efforts for pharmacy students whose first or best language is …

2021-February-25-Three Emerging Writers, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY (Feb. 25, 2021) – “Three Emerging Writers” – Shuly Xóchitl Cawood, Ciona Rouse and Larry Thacker – will visit East Tennessee State University virtually on Wednesday, March 3, to work with university students and to give a free public reading of their work.

The reading will begin at 4 p.m. via Zoom.  Each writer will present a 15- to 20-minute reading.

Three Emerging Writers

The “Three Emerging Writers” series is a popular and well-attended …

Immersive Media & Books: Consumer Behavior And Experience With Multiple Media Forms, Panorama Project, Rachel Noorda, Kathi Inman Berens

English Faculty Publications and Presentations

This is the first study to capture data about how people engage with books, video games and TV/movies. The study’s main emphasis is on behavior with books, with demographic data in three age groups, five U.S. regions, and seven racial/ethnic groups. Books exist in a connected media ecosystem where the most important customers are avid: avid book engagers (4+ books per month), but also avid consumers of other media. It is possible that these people are the ones who drove the 8.2% increase in book sales during 2020. This study finds that customers who engage avidly with books do so …

Home-Deliveries Before-During Covid-19 Lockdown: Accessibility, Environmental Justice, Equity, And Policy Implications, Miguel Figliozzi, Avinash Unnikrishnan

Civil and Environmental Engineering Faculty Publications and Presentations

During the COVID-19 lockdowns, home deliveries have changed from being a desirable luxury or comfortable solution to a health-supporting and essential service for many COVID-19 at-risk populations. However, not all households are equal in terms of access to home deliveries. The onset of COVID-19 has brought to light access inequalities that preceded the pandemic and that the COVID-19 lockdown has exacerbated and made visible. The concept of home-based accessibility (HBA) is introduced, and novel research questions are addressed: (i) What type of households had zero home deliveries before COVID-19 lockdown? (ii) How the COVID-19 lockdown affected the type of households …

Beverage Bottle Capacity, Packaging Efficiency, And The Potential For Plastic Waste Reduction, Rafael Becerril Arreola, R. E. Bucklin

Faculty Publications

Plastic pollution is a pressing issue because authorities struggle to contain and process the enormous amount of waste produced. We study the potential for reducing plastic waste by examining the efficiency with which different polyethylene terephthalate (PET) bottles deliver beverages. We find that 80% of the variation in bottle weight is explained by bottle capacity, 16% by product category, and 1% by brand. Bottle weight is quadratic and convex function of capacity, which implies that medium capacity bottles are most efficient at delivering consumable product. Local data on PET bottle sales and municipal waste recovery validate the findings. A 20% …

2021-February-25-National Spotlight On Rural Health Care, University Marketing And Communication, East Tennessee State University

ETSU News

Community Outreach

JOHNSON CITY (Feb. 25, 2021) –  A national publication is spotlighting East Tennessee State University Bill Gatton College of Pharmacy’s innovative approaches to train student pharmacists to care for rural and underserved populations.

The latest issue of Academic Pharmacy NOW, the news magazine of the American Association of Colleges of Pharmacy, addresses health disparities that can result in worse health care outcomes for rural populations and highlights …

2021-February-25-President Noland Issues Message To Campus, University Marketing And Communication, East Tennessee State University

ETSU News

The following is a message from ETSU President Brian Noland to students, faculty and staff on February 25, 2021. 

Dear ETSU community,

As I reflect upon the events of the past week, I am struck by the intensity of emotion surrounding our student-led efforts to call awareness to issues of social justice and structural inequities in our nation. This past week, I have spent time gaining a deeper understanding by listening to our faculty, staff, and students, learning from their perspectives. I have also been engaged in similar conversations with community leaders, alumni, and our legislative delegation in an effort …

Proposed Statement On Auditing Standards, Inquiries Of The Predecessor Auditor Regarding Fraud And Noncompliance With Laws And Regulations; Exposure Draft (American Institute Of Certified Public Accountants), 2021, February 25, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Interpretations And Definition: Responding To Noncompliance With Laws And Regulations, February 25, 2021, Comments Are Requested By June 30, 2021; Exposure Draft (American Institute Of Certified Public Accountants), 2021, February 25, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On Proposed Interpretations And Definition: Responding To Noncompliance With Laws And Regulations, February 25, 2021, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On Proposed Statement On Auditing Standards, Inquiries Of The Predecessor Auditor Regarding Fraud And Noncompliance With Laws And Regulations. February 25, 2021, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

2021-02-25 Faculty Senate Evaluations Committee Meeting Minutes, Morehead State University. Faculty Senate., Evaluations Committee.

Faculty Senate Records

The Faculty Senate Evaluations Committee meeting minutes for February 25, 2021.

Leveraging Business Data Analytics And Machine Learning Techniques For Competitive Advantage: Case Study Evidence From Small Businesses, Rathimala Kannan, Intan Soraya Binti Rosdi, Kannan Ramakrishnan, Haziq Riza Bin Abdul Rasid, Mohamed Haryz Izzudin Bin Mohamed Rafy, Sukinurlin Yusuf, Siti Nurfara Alia Binti Mohd Salamun

International Journal of Management, Finance and Accounting

Data analytics is the essential component in deriving insights from data obtained from multiple sources. It represents the technology, methods and techniques used to obtain insights from massive datasets. As data increases, companies are looking for ways to gain relevant business insights underneath layers of data and information, to help them better understand new business ventures, opportunities, business trends and complex challenges. However, to date, while the extensive benefits of business data analytics to large organizations are widely published, micro, small, and medium sized organisations have not fully grasped the potential benefits to be gained from data analytics using machine …

The Determinants Of House Prices In Malaysia, Hazmi Hamizan Bin Mohd Zaki

International Journal of Management, Finance and Accounting

This paper studied how house prices were affected by macroeconomic factors from Q1 2009 to Q4 2018. The short and long-run effects of real income, nominal interest rates, inflation rate and stock prices on house prices in Malaysia were examined with the autoregressive distributed lag (ARDL) of a restricted error correction model (ECM). It was discovered that the selected macroeconomic factors were cointegrated with house prices. Income, represented by real Gross Domestic Product (GDP), significantly affected house prices in the short and long-run. Inflation and interest rate, proxied by Consumer Price Index (CPI) and Overnight Policy Rate (OPR), respectively, affected …

Factors Affecting Accumulation Of Household Debts In Malaysia, Yvonne Lean-Ee Lee, Vanisa Sukhavudh Charun, Hazmi Hamizan Mohd Zaki

International Journal of Management, Finance and Accounting

Since 2000, the ratio of debt to income among Malaysian households has been showing an upward trend. This paper examines the factors affecting accumulation of household loans into two main categories, housing loans and consumption loans. The purpose of this separation is to study the impact of savings on housing loans and consumption loans individually, which has not been researched in a Malaysian context prior to this. By adopting the Vector Error Correction Model (VECM), we found that cost of living, house prices and savings impacts accumulation of housing loans and consumption loans differently. There is a positive relationship between …

Driving Inclusiveness From The Grassroots: The Tambunan Inventors, Kamarulzaman Abdul Aziz, Jule Ashikin Julai Poh

International Journal of Management, Finance and Accounting

Reviews of recent studies indicated the growing importance of development and attainment of inclusive societies via inclusive innovations. This is especially relevant for addressing the disenfranchised or those at the base of the economic pyramid (BOP). Gaps in the literature pointed to; l) the need for understanding of inclusive innovation processes among small, medium and micro enterprises vis-à-vis among local entrepreneurs, ll) there is a lack of studies on inclusive innovation movement in Malaysia. Specifically under the SME Masterplan 2012-2020, there are a number of high impact programmes defined to drive numerous aims. Specifically, for driving inclusive innovation among Small …

A Roller Coaster Ride, Hasni Binti Mohd Hanafi, Azman Bin Jantan

International Journal of Management, Finance and Accounting

Fun Extreme Park is a new theme park in town. After a few years in operation, the park is facing a crisis in declining number of visitors. Revenue is greatly affected as the biggest revenue stream comes from the sales of tickets. A few other challenges have been identified that may further contribute to the decline in the visitors’ numbers. The sales of retail products are not promising and there has been an increasing complaint from customers on the quality of food and services at their restaurants. Despite having ten rides in the park, some of the popular rides are …

Aurora: The Pandemic Within, Nahariah Jaffar, Haslin Johari

International Journal of Management, Finance and Accounting

Aurora Layar Group (Aurora) had been experiencing losses for three consecutive years since 2017. Among factors contributing to these losses were high depreciation due to high capital expenditure and recognition of impairment losses. However, Aurora managed to reduce its losses from RM252 billion in 2017 to RM79.5 billion in 2019. Unfortunately, the Covid-19 pandemic had hammered many industries worldwide including Aurora, in the travel, leisure and hospitality sector. The implication from the restrictions on business operations due to the Covid-19 pandemic on Aurora was evidenced by its reported losses of RM371.3 billion in the first six months to June 2020 …

What Happens Here? Educating Las Vegas’S Guests During Covid-19, Marta Soligo

UNLV Gaming Research & Review Journal

When, in 2003, the Las Vegas Visitors and Convention Authority (LVCVA) launched the tag line “What happens here, stays here,” it reinforced the idea, already supported by the media, that in Sin City everything is allowed. Looking at the COVID-19 crisis, one might wonder how, after being seen for years as a place without restrictions, Las Vegas could convince its tourists to respect some rigid safety guidelines. This paper tries to answer that question starting from the framework of the host-guest relationship, which is widely used in anthropology and sociology of tourism. On the one hand, I state that short-time …

Gratitude, Stephanie Weddington, Megan Paul

Umbrella Summaries

What is gratitude?

There are three ways of thinking about gratitude—as a state, a trait, or a tendency that can be improved through practice. A person can experience a brief state of gratitude in response to a specific event or another person’s kind actions (Emmons & McCullough, 2003). Gratitude is also considered a more enduring personality trait, disposition, or life orientation in which an individual has a general propensity to feel grateful for, notice, and appreciate the positives in day-to-day life (McCullough et al., 2002; Wood et al., 2010). Finally, individuals can enhance their tendency to feel grateful over time …