Business Commons^™

Forecasting Term Structure Of The Japanese Bond Yields In The Presence Of A Liquidity Trap, Albert K. Tsui, Junxiang Wu, Zhaoyong Zhang, Zhongxi Zheng

Research outputs 2022 to 2026

The Nelson–Siegel (NS) model is widely used in practice to fit the term structure of interest rates largely due to its high efficacy in the in-sample fit and out-of-sample forecasting of bond yields. In this paper, we compare forecasting performances of estimated yields from the Nelson–Siegel-based models and some simpler time series models, using the daily, weekly, and monthly data during a prolong period of liquidity trap in Japan. We find that the out-of-sample expanding window forecasts by NS-based models in general perform less satisfactory than the competitor models. However, the NS-based models can be useful in forecasting yields over …

The Relationship Between Responsible Financial Behaviours And Financial Wellbeing: The Case Of Buy-Now-Pay-Later, Robert Powell, Anh Do, Denise Gengatharen, Jaime Yong, Rasiah Gengatharen

Research outputs 2022 to 2026

Buy-now-pay-later (BNPL) in Australia is a rapidly growing payment innovation. Regulators and consumer groups have expressed concerns at the financial risks posed by BNPL. As BNPL is not regulated under consumer credit law, financial regulator and consumer groups have recommended that BNPL users adopt a range of responsible financial behaviours for their financial wellbeing. This study, using a survey of BNPL users and structural equation modelling, shows a link between most of these recommended financially responsible behaviours and financial wellbeing and that the financial behaviours of younger users (aged under 25) place them at greater risk of reduced financial wellbeing.

The Landscape Of Public Procurement Research: A Bibliometric Analysis And Topic Modelling Based On Scopus, Abderahman Rejeb, Karim Rejeb, Andrea Appolloni, Yasanur Kayikci, Mohammad Iranmanesh

Research outputs 2022 to 2026

Purpose: The purpose of this study is to investigate the structure and dynamics of academic articles relating to public procurement (PP) in the period 1984–2022 (up to May). The researchers also intend to analyse how this knowledge domain has grown since 1984. Design/methodology/approach: A bibliometric analysis was carried out to examine the existing state of PP research. Based on 640 journal articles indexed in the Scopus database and written by 1,247 authors over nearly four decades, a bibliometric analysis was conducted to reveal the intellectual structure of academic works pertaining to PP. Findings: Findings reveal that PP research from Scopus …

Customer-Based Brand Equity And Customer Behavioral Intention: Evidence From Insurance Service, Elaheh Bakhshizadeh, Hossein Aliasghari

Research outputs 2022 to 2026

Objectives: Brands as effective tools and the most valuable intangible assets of companies are widely applied to change customer behavioral intentions. Creating brands with high positions in customers' minds which can offer great value to them and affect their decision-making processes and purchase intentions is companies' priority. This study examines the effects of customer-based brand equity and its dimensions comprising brand awareness, brand association, perceived quality, and brand loyalty (Aaker's model) on customer repurchase intention through customer perceived value in the light of signalling theory. Method: These relationships are investigated on a sample of Iranian life insureds (267 customers) in …

Gen Z And The Flight Shame Movement: Examining The Intersection Of Emotions, Biospheric Values, And Environmental Travel Behaviour In An Eastern Society, Ante Mandić, Sandeep K. Walia, S. Mostafa Rasoolimanesh

Research outputs 2022 to 2026

Using the norm activation model (NAM), our research delves into the impact of environmental concerns, and environmental self-assets on environmentally responsible travel behaviour (ENVRB), and the role of affective constructs (love for nature [LNA], respect for nature and flight shame) on travelling behaviour among Generation Z in India. Through a prediction-oriented and exploratory approach using partial least squares–structural equation modeling (PLS-SEM), our study reveals strong effects of environmental concerns and self-assets on responsible travel behaviour, and the mediating role of LNA in these relationships; the mediating role of respect for nature was insignificant. Furthermore, flight shame emerges as a strong …

Solidarity Tourism: A Pathway To Revitalising The Health Of Vulnerable War-Affected Populations?, Jun Wen, Fangli Hu, Danni Zheng, Ian Phau, Metin Kozak, Haifeng Hou, Wei Wang

Research outputs 2022 to 2026

The struggles of war are felt by all who occupy an affected region (and beyond), irrespective of whether they are in active combat. This experience has physical effects (e.g. injury, illness, malnutrition, disability, sexual violence, and/or death) and emotional impacts (e.g. posttraumatic stress disorder, depression, and anxiety) [1-3]. The terror associated with war disrupts lives and relationships, leaving individuals, families, and communities distressed. Due to such immediate and long-term adverse outcomes, war represents a highly destructive and enduring public health emergency [4]. . . .

Circular Economy Research In The Covid-19 Era: A Review And The Road Ahead, Abderahman Rejeb, Karim Rejeb, Andrea Appolloni, Horst Treiblmaier, Mohammad Iranmanesh

Research outputs 2022 to 2026

The onset of the Coronavirus Disease 2019 (COVID-19) pandemic has resulted in a major crisis that has severely impacted numerous economic, environmental, and social aspects of human life. During the pandemic, the potential of the circular economy (CE) has gained increasing attention as a prospective remedy for numerous sustainability problems. This systematic literature review charts CE research in the COVID-19 era. To this end, 160 journal articles were selected from the Scopus database. The performance indicators of the literature were determined and described through a bibliometric analysis. Moreover, the conceptual structure of CE research was identified via a keyword co-occurrence …

The Future Of Accounting Talent: Career Values, Choices And Satisfaction Among Early Career Accountants, Denise Jackson, Julia Richardson, Grant Michelson, Rahat Munir

Research outputs 2022 to 2026

Amid a global war for accounting talent, this paper extends our understanding of early career accountants’ (ECAs) career values and the alignment between their career expectations and experiences when entering the profession. Drawing on survey data from 305 ECAs and 165 managers/recruiters of ECAs in Australia, the paper uses social cognitive career theory and person–organisation fit theory to explore the dynamic interplay between individual and contextual factors and career values, career choices and subsequent career satisfaction. The findings emphasise the importance of both intrinsic, and to a lesser extent extrinsic, career values for ECAs, with variations by gender and organisation …

Inclusive Leadership And Workplace Bullying: A Model Of Psychological Safety, Self-Esteem, And Embeddedness, Azadeh Shafaei, Mehran Nejati, Maryam Omari, Fleur Sharafizad

Research outputs 2022 to 2026

Bullying is an adverse workplace phenomenon that requires serious attention by leaders and managers. Drawing upon Social Identity Theory, Optimal Distinctiveness Theory, and Victim Precipitation Theory, this study investigates how inclusive leadership is associated with workplace bullying (WB). It also examines the mediating role of psychological safety and self-esteem as serial mediators in this relationship. Additionally, the moderating role of embeddedness on the link between inclusive leadership and WB is explored. The study used a two-wave time-lagged survey completed by 226 full-time employees. The survey captured employees’ perceptions about themselves, their work environment, and their line managers. Study hypotheses were …

Local Community Capacity Building: Exploring Non-Governmental Organizations Approaches In Tamil Nadu, Sten Langmann, Pieter-Jan Bezemer, David Pick

Research outputs 2022 to 2026

Locally based non-governmental organizations (NGOs) play an important role in community capacity building (CCB). Because these NGOs are generally located close to the affected communities, they have the local knowledge to identify problems and assist the affected communities to address them. However, the methods these local NGOs use to build capacity in the local communities and the reasons they choose certain CCB approaches are not well known. To enhance the knowledge in these areas, this study conducted semistructured interviews with local NGOs and local NGO experts in Tamil Nadu, India. It was found that local NGOs build capacity in communities …

Blockchain Technology As An Enabler For Sustainable Business Ecosystems: A Comprehensive Roadmap For Socioenvironmental And Economic Sustainability, Morteza Ghobakhloo, Mohammad Iranmanesh, Muhammad S. Mubarik, Muhammad F. Mubarak, Azlan Amran, Ahmad A. A. Khanfar

Research outputs 2022 to 2026

Blockchain technology is a core technology expected to play a highly instrumental role in competing with socioenvironmental challenges. The literature hypothesizes various blockchain functions for building a sustainable business ecosystem. This study unifies these diverse perspectives into an interpretive strategy roadmap that provides a holistic overview of how blockchain should be leveraged to deliver sustainability functions optimally. The study first identified the sustainability functions of blockchain through a content-centric literature review. The study applied interpretive structural modeling (ISM) and drew on experts' opinions to model how and in which order blockchain delivers these sustainability functions. The study further drew on …

Different Perspectives On Engagement, Where To From Here? A Systematic Literature Review, Hadas Wittenberg, Gabriel Eweje, Nazim Taskin, Darryl Forsyth

Research outputs 2022 to 2026

Engagement has emerged as a significant focus in contemporary management research, widely acknowledged for its positive impact on wellbeing and performance. However, over 30 years since its introduction, the concept of engagement remains fractured with multiple definitions, ongoing theoretical debates, and inconsistent empirical evidence of practical value. This review addresses the evolving nature of work-related engagement, recognizing the need for fresh perspectives to better understand this complex phenomenon. To facilitate progressing the research agenda beyond current debates, we used a meta-narrative review as a systematic approach for synthesizing our findings and problematizing techniques to generate innovative ideas. Our review identified …

The Perspectives Of Saudi Arabian Professionals Regarding The Most Important Soft Skills For Leaders To Possess In Telecommuting Environments During Crisis: A Q Methodology Study, Shatha Abdulghani Khalifah

UNF Graduate Theses and Dissertations

The purpose of this Q methodology study was to explore Saudi Arabian professionals’ perspectives regarding the soft skills they considered most important for leaders to possess in telecommuting environments during crises.

Q methodology was developed to study human subjectivity and uses both quantitative and qualitative procedures to do so. As is the convention for a Q methodology study, a single question guided the research: What are the perspectives collectively held among Saudi Arabian professionals regarding the soft skills they consider most important for leaders to possess in telecommuting environments during crises?

The researcher developed a 44-item Q sample of opinion …

Blockchain In Supply Chain Management: A Feature-Function Framework For Future Research, James C. Brau, John Gardner, Hugo A. Decampos, Krista Gardner

Faculty Publications

Purpose – Blockchain technology offers numerous venues for supply chain applications and research. However, the connections between specific blockchain features and future applications have been unclear to date in its evolution. The purpose of this study is to fill this void.

Design/methodology/approach – The authors advance the understanding of blockchain in supply chain management by providing a new research framework built on unique blockchain features as applied across core supply chain functions.

Findings – This study’s framework is a feature-function matrix that integrates four overarching supply chain functions (i.e. supplier management, logistics, production processes and customer management) with nine blockchain …

Climate Change Risk Perception And Pro-Environmental Behavior: The Moderating Role Of Environmental Values And Psychological Contract Breach, Badar Latif, James Gaskin, Nuwan Gunarathne, Robert Sroufe, Arshian Sharif, Abdul Hanan

Faculty Publications

Purpose – Debates regarding climate change risk perception (CCRP), particularly its scale and impact on social and environmental sustainability, have continued for decades. CCRP is experiencing a renaissance with an increased focus on environmentally relevant behaviors to mitigate the effects of climate change. However, CCRP lacks investigation from the employee perspective. Supported by the social exchange and value–belief–norm theories, this study aims to address the impact of employees’ CCRP on their proenvironmental behavior (PEB) via the moderating roles of environmental values and psychological contract breach.

Design/methodology/approach – The nonprobability convenience sampling technique was used to collect survey data froma sample …

The Association Of Childhood Maltreatment With Internet Addiction: The Serial Mediating Effects Of Cognitive Emotion Regulation Strategies And Depression, Yuan-Yuan Guo, Jing-Jing Gu, James Gaskin, Xue-Qin Yin, Yu-Han Zhang, Jin-Liang Wang

Faculty Publications

Objectives: Childhood maltreatment, cognitive emotion regulation strategies (CERSs), and depression can be important in adolescents’ Internet addiction. The current study aims to investigate the direct effect of childhood maltreatment on Internet addiction and its indirect effects via CERSs and depression.

Participants and setting: 4091 adolescents (age M = 13.64, SD = 1.59; 48.9 % males) were recruited from a public school in China.

Methods: In a cross-sectional design, participants completed the Childhood Trauma Questionnaire-Short Form (CTQ-SF), the Cognitive Emotion Regulation Questionnaire-Short version (CERQ-Short), the Self-Rating Depression Scale (SDS), and the Internet Addiction Test (IAT). A latent structural equation model was …

How Certain Robot Attributes Influence Human-To-Robot Social And Emotional Bonds, James Gaskin, P. Thomas Fife, Warren Rosengren

Faculty Publications

A growing population of humans are feeling lonely and isolated and may therefore benefit from social and emotional companionship. However, other humans cannot always be available to fulfill these needs, and such in-need individuals often cannot care for pets. Therefore, we explore how robot companions may be designed to facilitate bonds with humans. Our preliminary examination of 115 participants in a scenario based quasi-experimental study suggests that humans are more likely to develop social and emotional bonds with robots when those robots are good at communicating and conveying emotions. However, robots’ anthropomorphic attributes and responsiveness to external cues were found …

Alcohol: The Permitted Drug In Our Society, Madison Tenhulzen

Honors Program Theses

In this thesis, I hope to shed light on how alcohol is advertised in our society, specifically to minors below the age of 21. I researched which alcohol brands I was able to follow, disguising myself as a minor on Instagram and Twitter. After the initial analysis, I specifically observed how the branding and social media presence of each brand is intentionally or unintentionally appealing to a younger audience. To accompany these observations, I conclude by proposing several solutions to help address this issue in our society.

Financial Technology In Egypt Between Opportunities And Challenges, Fady Tawakol

All Works

In Egypt, the Central Bank of Egypt is working to launch a new phase of financial technology, as one of the pillars of promotion of economic reform, and an effective and supportive mechanism for integrating the informal economy for individuals and institutions within the structure of the official economy of the state, and a way to Reality to raise and improve the standard of living and reduce poverty rates by containing certain segments of society from the marginalized, low-income and owners of small, medium and micro enterprises. The methodologies used explain the current state of financial inclusion and financial technology …

Dual Sourcing Inventory Management With Nonconsecutive Lead Times From A Supply Chain Perspective: A Numerical Study, Younes Hamdouch, Youssef Boulaksil, Kilani Ghoudi

All Works

We study a stochastic multi-period two-echelon dual sourcing inventory system where the buyer can source a product from two different suppliers: a regular and an expedited supplier. The regular supplier is a low-cost offshore supplier, whereas the expedited supplier is a responsive nearshore supplier. Such dual sourcing inventory systems have been well studied in the literature, mostly being solely evaluated from the buyer’s perspective. Since the buyer’s decisions have an impact on the supply chain profit, we adopt the perspective of the entire supply chain, i.e., by taking the suppliers explicitly into consideration. In addition, we study this system for …

Exploring The Impact Of Employer Brand Attributes On Financial Performance: An Intellectual Capital Perspective, Vladimir Dženopoljac, Jasmina Ognjanović, Aleksandra Dženopoljac, Sascha Kraus

All Works

Purpose: The employer brand is a crucial intangible asset for companies as it enhances the employer–employee relationship, leading to improved employee performance and overall company outcomes. This paper aims to investigate the contribution of the employer brand to the financial results of companies in southern Europe. Design/methodology/approach: The sample consists of 266 companies operating in southern European countries during the year 2020. Secondary data on employer brand attributes, assessed from the perspective of current employees, were collected from the Glassdoor platform. Financial indicators were obtained from the companies' annual financial reports. The research hypotheses were tested using regression analysis. Findings: …

Want To Feel Better, Share What You Know, Catherine Prentice, Susan Zeidan, Mai Nguyen

All Works

In view of the mental health issues associated with the COVID-19 pandemic, this study draws on the theories of proactive coping and altruism to examine how knowledge sharing can be used to address employee performance and mental wellbeing. Emotional intelligence is modelled as a moderator in these relationships. Two studies were conducted in Australia and Vietnam to validate the proposed relationships. The results show that only knowledge donating has a positive effect on employee performance, whereas both types of knowledge sharing are significantly related to positive mental wellbeing. Emotional intelligence exerted significant moderation effects between knowledge donating and positive mental …

A Portrait Of The Leadership Of Women In Early Christianity: An Archaeological Study In Light Of The Historical And Socio-Cultural Contexts, Carina Prestes

Dissertations

Problem

The participation of women in the Early Christian communities is widely accepted. Nevertheless, there is no consensus on what was their role in these communities. Until now the study of women in the Early Christian communities has focused mostly in the writings of some ancient authors and a few biblical texts. These studies have been done mostly by theologians and historians. Such studies rarely take a deep look at the Greco-Roman background and at the historical, socio-cultural contexts. This contextualization can be quite fruitful and should be informed by recent archaeological discoveries of the first centuries of Christianity. Thus, …

Land Prices And The Development Process, Henry J. Munneke, C. F. Sirmans, Barrett Slade

Faculty Publications

As lot area increases, it is commonly believed that land prices will increase at a nonconstant rate. In the case where the land price-area curve increases at a decreasing rate with respect to parcel area, it is believed the cost of subdividing land is the driving factor behind the concavity. This paper uses a unique data set to explore how the area elasticity of price changes over the development cycle as land moves from raw land to finished lots. The results show the area elasticity of price increases as parcels of land move through the phases of development. The results …

Automatic Enrollment With A 12 Percent Default Contribution Rate, Josh Beshears, Ruofei Guo, David Laibson, Brigitte C. Madrian, James J. Choi

Faculty Publications

We study a retirement savings plan with a default contribution rate of 12 percent of income, which is much higher than previously studied defaults. Twenty-five percent of employees had not opted out of this default 12 months after hire; a literature review finds that the corresponding fraction in plans with lower defaults is approximately one-half. Because only contributions above 12 percent were matched by the employer, 12 percent was likely to be a suboptimal contribution rate for employees. Employees who remained at the 12 percent default contribution rate had average income that was approximately one-third lower than would be predicted …

The Effects Of Cryptocurrency Wealth On Household Consumption And Investment, Darren Aiello, Scott R. Baker, Tetyana Balyuk, Marco Di Maggio, Mark Johnson, Jason Kotter, Emily Williams

Faculty Publications

Key Results:

• Retail crypto investors hold crypto as one part of a broader portfolio
• Inflation expectations drive crypto investment
• Marginal propensity to consume (MPC) out of crypto wealth is big!
• Households use crypto wealth to purchase housing
• As a result, crypto wealth shocks spill over into local house prices

Human Or Ai? Using Digital Behavior To Verify Essay Authorship, David W. Wilson, Parker Burnett, Joseph S. Valacich, Jeffrey L. Jenkins

Faculty Publications

Large language models (LLMs) such as OpenAI's GPT-4 have transformed natural language processing with their ability to understand context and generate human-like text. This has led to considerable debate, especially in the education sector, where LLMs can enhance learning but also pose challenges to academic integrity. Detecting AIgenerated content (AIGC) is difficult, as existing methods struggle to keep pace with advancements in generation technology. This research proposes a novel approach to AIGC detection in short essays, using digital behavior capture and follow-up questioning to verify text authorship. We executed a controlled experiment as an initial evaluation to test the prototype …

Auditing With Data And Analytics: External Reviewers’ Judgments Of Audit Quality And Effort, Scott A. Emett, Steven E. Kaplan, Elaine G. Mauldin, Jeffrey Pickerd

Faculty Publications

Audit firms hesitate to take full advantage of data and analytics (D&A) audit approaches because they lack certainty about how external reviewers evaluate those approaches. We propose that external reviewers use an effort heuristic when evaluating audit quality, judging less effortful audit procedures as lower quality, which could shape how external reviewers evaluate D&A audit procedures. We conduct two experiments in which experienced external reviewers evaluate one set of audit procedures (D&A or traditional) within an engagement review, while holding constant the procedures’ level of assurance. Our first experiment provides evidence that external reviewers rely on an effort heuristic when …

The Icfr Process: Perspectives Of Accounting Executives At Large Public Companies, Eldar Maksymov, Jeffrey Pickerd, T. Jeffrey Wilks, Devin Williams

Faculty Publications

The Sarbanes-Oxley Act charges management with the primary responsibility for internal control over financial reporting (ICFR). However, prior research tells us little about the ICFR process from management’s perspective. We develop a theoretical model of the ICFR process from management’s perspective and examine that model by surveying 145 and interviewing 35 accounting executives at large US public companies. Our primary finding is that executives feel constrained in their ability to direct ICFR and hold perspectives that reflect these constraints. Specifically, most executives feel compelled by auditors to follow the PCAOB’s preferences even though executives believe these preferences often tend to …

Corporate Political Activism And Information Transfers, Dane M. Christensen, Hengda Jin, Joshua A. Lee, Suhas A. Sridharan, Laura A. Wellman

Faculty Publications

Prior research suggests that: (1) politically active firms have an information advantage over firms that do not engage in the political process, but also that (2) politically active firms are more likely to disclose policy-related information. We examine whether there are externalities associated with the processing of political information by politically active firms. We study this question in the setting of intra-industry information transfers around earnings announcements. Measuring firms’ political activism using campaign contributions, we find stronger intra-industry information transfers from politically active firms to their industry peers. These information transfers are stronger when there is more discussion during conference …