Business Commons^™

Auditing Standards Board (Asb), Meeting Highlights May 16-18, 2023 Nashville, Tn And Virtual, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb), Meeting Agenda, May 16-17, 2023 Nashville, Tn, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

The Great Sell-Side Sell-Off: Evidence Of Declining Financial Analyst Coverage, Barry Hettler, Justyna Skomra, Arno Forst

School of Accountancy Faculty Publications

Purpose

Motivated by significant global developments affecting the sell-side industry, in particular a shift toward passive investments and growing regulation, this study examines whether financial analyst coverage declined over the past decade and if any loss of analyst coverage is associated with a change in forecast accuracy.

Design/methodology/approach

After investigating, and confirming, a general decline in analyst following, the authors calculate the loss of analyst coverage relative to the firm-specific maximum between 2009 and 2013. In multivariate analyses, the authors then examine whether this loss of coverage differs across geographic region, firm size and capital market development, and whether it …

Toward An Effective Approach For On‑Farm Experimentation: Lessons Learned From A Case Study Of Fertilizer Application Optimization In Japan, Takashi S.T. Tanaka, Taro Mieno, Ryoya Tanabe, Tsutomu Matsui, David S. Bullock

Department of Agricultural Economics: Faculty Publications

On-farm experimentation (OFE) is increasing worldwide. Appropriate OFE procedures may differ depending on the characteristics and circumstances surrounding farms, such as climate, field conditions, farm size, degree of agricultural digitalization, and a farmer’s socioeconomic background. This study aims to guide the future development of OFE in Japanese grain farming by examining the experimental setup, data analysis, and farmers’ activities within their socioeconomic and institutional communication and learning networks. The results of this typical OFE case study, which estimates a field’s economicallyoptimal fertilizer variable-rate application map for winter wheat production, are reported. The outcomes of the case study, which are intended …

Fuqua Bcde Peachtree Corners Project Owner V. Ordner Construction Co., Et. Al., Order On Defendants' Motion To Dismiss, Wesley B. Tailor

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Fuqua Bcde Peachtree Corners Project Owner V. Ordner Construction Co., Et. Al., Order On Defendants' Motion To Dismiss, Wesley B. Tailor

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

It's A Bitter Sweet Symphony: Licensing Complexities And Copyright Law In The Music Industry., Sadie Lorence

Honors College Theses

Historically, there has consistently been tension in the music industry between the ideas of ownership and accessibility. This past semester, I researched the history of copyright law and how it has evolved in regard to the licensing of musical works. I have conducted a content analysis of The U.S. Copyright Act in the last century to gain insight into its evolution and advancements. After I gathered an adequate understanding of intellectual property law within the realm of the music industry, I focused my case study research on one milestone example of copyright law’s relationship to issues of licensing and ownership …

Financial Literacy In College Today: Is It Needed?, Jasper Tatsuya Lem

Undergraduate Honors Theses

Californians are facing several financial crises, headlined by 4.5 million Californians falling below the poverty line, a 4.2% unemployment rate, and the fall of Silicon Valley Bank in early March 2023. In the face of these perilous circumstances, it is worth asking if California’s education system could be improved to accommodate more financial literacy classes. Currently, the Golden State does not mandate a financial literacy course in any level of education, kindergarten through senior year of college. Previous research indicates that financial literacy courses would be more effective if mandated in college courses rather than high school. However, there has …

2023-05-15 Message From The President, Morehead State University. Office Of The President.

Staff Congress Records

A message sent on May 15, 2023 from the President of Morehead State University to the campus community regarding upcoming dates for the summer sessions and fall semester, special recognitions and Western Illinois University joining the Ohio Valley Conference.

An Insider Scope Of The Present Relationship Between Generation Z And Luxury Brands: Producing And Executing Creative Display Advertisements For Five Luxury Brands, Amrita Deonanan

Honors College Theses

This paper takes a deeper look into Generation Z’s current relationship with luxury brands to gain a better understanding of how to successfully advertise and gain the loyalty of this cohort long-term. By exploring the psychographics of Generation Z consumers and gaining a feel for their lifestyles, shopping habits, and purchase behavior, digital advertisements were developed for five luxury brands to appeal to these consumers through working with graphic design elements that will lure Generation Z consumers to purchase from these brands. In order for Generation Z consumers to identify with the luxury brands illustrated in the digital advertisements, fundamentals …

Edgar 10x Filings’ Sentiment And Predicting A Firm’S Stock Return, James Horn

Olin Business School Graduate Student Theses and Dissertations

This research paper investigates the role of managerial sentiment in predicting future stockreturns by constructing firm characteristics based on sentiment words. Through the analysis of all Securities and Exchange filings submitted by publicly traded companies from 2001 to 2022, this study demonstrates that certain sentiment words provide a robust and significant cross-sectional predictor of future monthly stock returns. The paper utilizes a unique ap- proach by leveraging a long time frame and analyzing all available filings. This allows for a comprehensive analysis of the impact of managerial sentiment on stock returns, highlighting the importance of sentiment analysis in financial markets.

The Efficacy Of A Regime-Switching Asset Pricing Model Conditioned On Market Volatility, David Baines

Olin Business School Graduate Student Theses and Dissertations

In an attempt to explain stock prices in a simple and articulate manner, researchers in asset pricing have long employed a “one model fits all prices over time” approach. In this thesis, a regime-switching linear asset pricing model, conditioned on trailing market volatility, is introduced in an attempt to map specific linear model specifications to specific macroeconomicconditions which are quantifiable and observable at t. Called the Time-Robust Iterative Adaptive LASSO (TRIAL) model, this model computes the expected return more efficiently out-of-sample than a benchmark model which does not use volatility-defined regimes, yielding a risk-adjusted mean monthly return of 1.36%, compared …

Manage Your Money Wisely: How Consumers And Marketers Can Effectively Communicate Money Issues, Alexander Park

Olin Business School Graduate Student Theses and Dissertations

Consumers and marketers find it challenging to communicate money matters. For example, consumers experience discomfort and uneasiness when discussing financial issues with their social relationships. Firms often receive backlash when sharing their good financial deeds (e.g., charitable efforts) with consumers. Because financial matters can be a sensitive topic, in my research, I explore the difficulties consumers and marketers experience when communicating money issues and how they can better navigate these problems.In Chapter One, I investigate a particularly uneasy interaction that consumers often face with their friends and acquaintances: the need to ask for money back. Seven fully preregistered studies (N …

Essays In Entrepreneurship, Mostafa Salari

Olin Business School Graduate Student Theses and Dissertations

My dissertation concentrates on the determinants of entrepreneurship and consists of two essays. The first essay develops a dynamic model of occupational choices to capture how big-five personality traits influence entrepreneurial decisions and returns. More importantly, I divide entrepreneurs into incorporated and unincorporated to differentiate between high-growth and lifestyle entrepreneurs. I use the Household, Income, and Labour Dynamics in Australia (HILDA) data set for this study. My model captures the role of personality traits, cognitive ability, human capital, information accumulation, and non-pecuniary benefits in entrepreneurial dynamics. The estimated model demonstrates that personality traits affect pecuniary and non-pecuniary from incorporated and …

Supply Chain Management Under Technology Innovation And Pandemic, Xiaoyu Wang

Olin Business School Graduate Student Theses and Dissertations

The main purpose of this dissertation is to study supply chain issues under the challenge of technology innovation and pandemic; and to identify the implications for individuals and businesses.

In Chapter 1, ``Consumer Privacy in Online Retail Supply Chains", we study the implications of newly adopted privacy policies such as the GDPR (General Data Protection Regulation) for online retail supply chains consisting of a retailer and a supplier. Exploitation of consumer data allows online retailers to enhance services provided to consumers, but at the risk of causing unintended privacy issues. There has been debate about whether to devise regulation policies …

The Transparency Dilemma: Competition, Innovation, And Organizational Performance With Corporate Transparency, Xiaoli (Shirley) Tang

Olin Business School Graduate Student Theses and Dissertations

This dissertation comprises three distinct chapters, all centered on the critical phenomenon I term the “transparency dilemma.” This dilemma arises when firms are requested by regulators and stakeholders to reveal proprietary operational information to address externalities created by their business activities. In doing so, they risk losing vital intellectual property or damaging relationships with stakeholders who may benefit from keeping the information confidential. How do firms navigate this dilemma? In Chapter 1, I explore alternative strategies firms employ when disclosure threatens their intellectual property. By focusing on the trade secret provision in chemical disclosures within the hydraulic fracturing sector of …

Essays On Customer Relationship Management, Nan Zhao

Olin Business School Graduate Student Theses and Dissertations

The general topic of my dissertation is customer relationship management. Specifically, I use quasi-experimental causal inference methods, randomized field experiments, and machine learning methods to study and measure consumer response to co-branded credit cards and email communications promoting subscriptions.

In Chapter 1, “The Impact of Co-branded Credit Card Adoption on Customer Loyalty”, we estimate the treatment effects of adopting a co-branded credit card on spending and loyalty behaviors using a comprehensive longitudinal dataset from a North American airline. Our data set contained detailed records of both airline credit card adopters and non-adopters, including their travel and loyalty program activities over …

An Examination Of Financial Accounting Through Case Studies And Discussion, Andrew Meyer

Honors Theses

This thesis is a collection of eleven case studies completed over the course of the 2021-2022 academic year in the Patterson School of Accountancy in the ACCY 420 course, under the direction of Dr. Victoria Dickinson. The cases cover a broad array of concepts within the field of accounting. A few examples of topics include the impact of the September 11, 2001, terrorist attacks on business in America, the impact of the COVID-19 pandemic on the financials of Pfizer Inc., and an interview with a successful entrepreneur. From Case 6 on, the thesis is comprised of an analysis of the …

Affective Commitment, Mentoring, And Anticipated Turnover Among Millennials, Keiasha Hypolite

Dissertations

ABSTRACT

Millennials comprise the largest group of individuals in the workforce, yet organizations struggle to keep millennials engaged in the workplace. Millennials move from job to job, with an average stay at one employer between 12 and 18 months (Hechl, 2017). Researchers have reported that millennials cause the majority of turnover in the workplace. Globally, human resources practitioners experience difficulties retaining millennials (Sahraee et al., 2021). Previous studies have researched millennials, affective commitment, mentoring, and turnover. However, no known research has used all four factors to solve a global problem. In their discussion of the highly competitive labor market, Ramírez …

Financial Accounting Case Studies, John A. Batson Jr

Honors Theses

This thesis was completed in the 2021-2022 academic year and is comprised of eleven accounting case studies. The topics from these cases vary widely and are not strictly focused on accounting. Examples of this includes cases done on the twenty-year anniversary of 9/11, the ramifications of COVID-19 on Pfizer, and having to interview a local business owner. We also completed cases concerning the city we wanted to intern in as well as an excel certification course. Following the conclusion of case 5, me and several other honors students worked together to complete the next six cases which involved analyzing International …

An Analysis Of Accounting Concepts Through Case Studies, Molly Medling

Honors Theses

This thesis aims to provide a holistic picture of the accounting profession through various topics in the field. Divided into case studies, each case examines a particular accounting issue or concept through research and analysis. These cases range from an examination of the events of 9/11 through the lens of the accounting profession to a multiple-case analysis of International Paper Company’s financial position and future actions. Several online articles, financial reports, and accounting courses were used to inform the information included in this thesis. These sources were not only used to provide an analysis of accounting concepts, but also to …

Financial Accounting Case Studies, Warren Spence Graves

Honors Theses

This thesis is a collection of eleven accounting case studies completed during the ACCY 420 course, taught by Dr. Victoria Dickinson within the 2021-2022 academic year. These cases cover a wide variety of topics within the scope of accounting, including the ramifications of the terrorist attacks on September 11, 2001, on businesses and the effects COVID-19 had on Pfizer Inc. Other studies completed ranged from examining a city for potential future residence, an interview with a local business owner, and an excel verification course. Case 6 through Case 11 focuses on the analysis of ExxonMobil and its financials, conducted by …

2021-2022 Accounting Practicum: A Sequence Of Financial Accounting Case Studies, Virginia Barksdale

Honors Theses

The following set of financial accounting case studies represents two semesters of work under Dr. Victoria Dickinson at the University of Mississippi’s Patterson School of Accountancy. As is customary for the Honors Accounting Practicum, subjects covered included current events – e.g., the anniversary of 9-11 and the COVID-19 pandemic – as well as the conceptual frameworks of different financial accounting disciplines. Some cases were more research focused while others involved specific deliverables relevant to the topic of the week. All case studies required the integration of knowledge from past coursework with the knowledge gained through the cases themselves. The work …

Fedex And Other Case Studies, Anderson Martin

Honors Theses

This thesis includes nine case studies on accounting topics and uses. In our Honors Accountancy Thesis class, we researched various topics in the field of accounting. Following this research, we constructed case studies employing different methods and styles. Three of the case studies were completed individually, while the other six were completed in a group of 3-5 members. The case studies honed my skills in research, communication, and teamwork. Furthermore, I developed confidence in my public speaking as well as earning a certification in excel.

The first case studies are focused on unique topics or events. The final five cases …

Analysis Of Financial Accounting Principles Through Case Studies, Mary Lauren Crane

Honors Theses

This thesis is a compilation of ten case studies completed throughout the 2021-2022 academic year under the direction of Dr. Victoria Dickinson. The first five cases look at various aspects of the accounting world and profession ranging from the effects of COVID-19 on the market to researching a potential location in which to start an accounting career. The latter half of the cases involve an in-depth study of ExxonMobil as a company and the accounting risks associated with it.

Financial Accounting Case Studies, Turner Willson

Honors Theses

This thesis is a compilation of eleven accounting case studies which covers a wide variety of topics that were discussed throughout the ACCY 420 course taught by Dr. Victoria Dickinson during the 2021-2022 academic school year. The cases vary in subject which started with the reflection of the 9/11 terrorist attacks had on the country and ended with choosing Tyson Inc. as an audit client. Some of the other cases included becoming excel certified, interviewing someone in the field that we wished to join upon graduation, and researching a future city in which we would like to live in the …

Diverse Analyses Of Accounting: A Series Of Case Studies, Hannah Harris

Honors Theses

This thesis consists of a diverse variety of case studies surrounded accounting and accounting-related issues. The first five cases span a broad range of topics, such as 9/11 and COVID-19 and their effects on the accounting industry. The last five cases, which were completed as a team, provide an in-depth analysis of Goldman Sachs, mostly through the team’s study of their 2020 and 2021 financial statements. These cases provide an overview of the company and the team’s suggested improvements in each line of service—audit, tax, advisory, and risk advisory. Through these cases, I was provided a much deeper insight into …

Brand On The Run: The Effects Of Internal And External Stakeholder Communication Of Corporate Rebranding Efforts, Abby Vandiver

Honors Theses

A company’s most valuable asset is its brand. Not just limited to its name and logo, a brand is loosely defined as the identity of an organization. A strong brand identity can create strong customer loyalty. Changing even a part of this identity can cause confusion and ultimately revenue loss. This study examined how business owners and marketers communicate with their stakeholders when they decide a rebrand is necessary. After researching current literature on this topic, businesses in Oxford, Mississippi which have undergone a rebrand in the last decade were recruited to answer questions. Ten organizations participated either through interview …

The Value Of An Integrated Marketing Campaign To Grow Interest In Visiting The U.S. National Parks, Hermine Granberry

Honors Theses

When the centennial celebration of the National Park Service was approaching in 2016, the National Park Service launched a two-year campaign to only commemorate the last century of NPS, but to also reconnect Americans with the parks. Ten years have passed since the initial creation of the campaign. This thesis researches the value of how another integrated marketing campaign could increase visitation to the U.S. National Parks in the future.

Through evaluating the previous Find Your Park campaign and current trends in travel and vacation, this research investigates not only future campaign ideas but also the use and incorporation of …

Accountancy 420 Case Study Analysis, Olivia Peterson

Honors Theses

During my junior year at the University of Mississippi, I took part in an accountancy practicum course, titled Accountancy 420. I was able to work on ten cases involving a multitude of accounting topics. During the first semester, I analyzed a 9/11 documentary, conducted research around potential cities for accounting internships, became Excel certified, investigated the financial impact of COVID-19 vaccines, and completed an interview with a business professional. These projects make up the first five cases of my thesis. We additionally were able to learn from speakers at many impressive firms about different topics surrounding the accounting industry. In …