Business Commons^™

The Effect Of Incidental Emotions On Self-Control: An Examination Using A Need-Based Choice Model, Shruti Koley

Business Faculty Publications and Presentations

Purpose – The purpose of this paper is to develop a framework that examines the effects of incidental emotions on choices in self-control dilemmas. The framework predicts that the effect of emotions depends on the hedonic and non-hedonic needs they activate and the extent to which emotional consumers expect the virtuous and gratifying options in the choice dilemma to facilitate these needs (i.e. their instrumentality toward the activated needs). The framework helps develop propositions for the self-control effects of six commonly experienced emotions: happiness, sadness, pride, guilt, anger and anxiety. Design/methodology/approach – The author uses a choice model to develop …

Bridging The Justice Gap: A Comparative Study Of Legal Aid Marketing In Canada, Australia, And The United States, Farah O. Haq

Student Theses and Dissertations

Access to justice remains a central challenge across legal systems, particularly for immigrants and refugees, Indigenous communities, and survivors of domestic violence. While legal aid organizations play a critical role in bridging this gap, their effectiveness increasingly depends on how clearly and compassionately they communicate legal information online to their target audience. This thesis conducts a comparative content analysis of nine nonprofit legal aid organizations in the United States, Canada, and Australia, three countries united by a common law tradition but divided by the communication barriers their communities face, examining 180 social media posts and nine websites through the lens …

Do Complex Models Matter? Evidence From Multiclass Machine Learning Models In Credit Outlook Prediction, Rashmi Malhotra, Davinder K. Malhotra, Robert Nydick, Nathan Coates

College of Business Faculty Papers

This research explores whether boosting model complexity enhances the forecasting of corporate financial outlook in a multiclass credit outlook setup. Instead of viewing distress as simply a yes-or-no result, companies are divided into negative, neutral, and positive outlook categories to better reflect shifting credit conditions. The study evaluates a parametric baseline against several nonlinear classifiers—including ensemble, kernel-based, and similarity-driven approaches—while applying a consistent validation process and statistical testing. On average, nonlinear models outperform the linear specification in terms of out-of-sample accuracy and provide more homogeneous classification across the three outlook categories. Importantly, they substantially improve the identification of firms with …

Burning Bridges? Conflicting Advice In Early Job Reneging And Implications For Practice, Amanda Leigh Bisson, Jo-Louise Huq

Engaged Management ReView

The time between early talent offers and students’ graduation dates is increasing. Although students are strongly encouraged by their universities not to renege on accepted early job offers, reneging is not uncommon in practice. In this paper, we explore how students approach the reneging decision, specifically examining the questions they ask and the advice they receive from peers and professionals. Using an interpretivist approach and reflective thematic analysis, we analyzed 25 Reddit posts by accounting students navigating reneges. Our findings offer novel insights into the student experience and the advice students are receiving from social network contacts. We find that …

Ruby Leigh To Perform At The J. Scheidegger Center, May 29, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Measuring Stock Market Inefficiency Using A Multilayer Composite Efficiency Index: A Case Of The Egyptian Exchange, Patrick K. Owido, Hiroki Sayama

Northeast Journal of Complex Systems (NEJCS)

Financial markets play a critical role in resource allocation. Their performance depends on the decisions of millions of independent investors constantly reacting to one another. Their informational efficiency remains a subject of debate across economic systems. When informational efficiency is present at the weak form, historical price information should not consistently predict future returns. Several empirical tests of this hypothesis often focus on the behavior of aggregate market indices, and use individual efficiency proxies such as autocorrelation, GARCH-type volatility, or entropy-based measures to measure efficiency. This has often yielded mixed results, particularly in emerging markets. Here we show that testing …

Optimization Of A Multi-Item Supply Chain Model With Shortages Under Parametric Type-2 Interval Environments, Sourav Kumar Kumar Giri, Totan Garai, Sahidul Islam, Haridas Mondal, Shariful Alam

Neutrosophic Systems with Applications

Modern supply chain systems frequently operate in environments where demand, costs and inventory-related parameters are uncertain and difficult to estimate accurately. These uncertainties become more critical in multi-objective decision-making situations, where decision makers must simultaneously balance several conflicting goals. Conventional optimization techniques often fail to represent the ambiguity and vagueness present in practical decision environments. To overcome these limitations, this study develops a multi-item supply chain model for a single supplier and a single buyer by incorporating Type-2 interval representations into the modelling framework. The proposed approach introduces a structured set of arithmetic operations for Type-2 intervals to manage uncertain …

A Govsecops-Oriented Governance, Risk, And Compliance Platform For Continuous Authorization In Dod Il4/Il5 Environments, Anand Janjal

Journal of Cybersecurity Education, Research and Practice

Department of Defense (DoD) Impact Level 4 and Impact Level 5 (IL4/IL5) systems require continuous assurance of cybersecurity posture under stringent operational and regulatory constraints. While the NIST Risk Management Framework (RMF) and DoD DevSecOps guidance emphasize continuous authorization supported by real-time evidence, many existing Governance, Risk, and Compliance (GRC) platforms remain documentation-centric and insufficiently integrated with operational telemetry. This paper presents a GovSecOps-oriented GRC architecture that integrates vulnerability ingestion, automated Plan of Action and Milestones (POA&M) lifecycle management, dynamic risk scoring, and continuous authorization dashboards within IL4/IL5 environments. Using a Design Science Research methodology, the study develops and evaluates …

If You’Re Doing This Correctly, There Is A Cost: An Exploration Of The Work–Family Trade-Off Of Female Academics In Australia, Fleur Sharafizad

Research outputs 2022 to 2026

Purpose: This paper aims to explore how the gendered structures and expectations of neoliberal academic institutions inform and shape work–family trade-off considerations for women academics in Australia. It also sheds light on how these negotiations, and at times, the ensuing career or family gap, are experienced. In doing so, the paper deepens our understanding of the systematic barriers which do not only lead to gender inequalities in academia but also have broader individual and social implications. Design/methodology/approach: This exploratory study is based on qualitative semi-structured interviews, which were thematically analysed to identify how female academics navigate the expectations associated with …

The Impact Of Sustainable Responsible Investment On The Environmental And Financial Performance Of Listed Companies (In The Context Of European Regulatory Framework), Leila Kamara

Engaged Management ReView

Although socially responsible investment (SRI) first emerged in the United States in the 1970s, its influence is now global and booming. The most striking illustration is the increase of signatories to the United Nations Principles for Responsible Investment (PRI): The number of signatories surged from around 100 in 2006 to more than 5,000 in 2025 (Peillex & Comyns, 2020), confirming that SRI is now central to investment strategies. The landscape of environmental, social, and governance (ESG) investment has seen the emergence of new stakeholders, including data providers. However, persistent limitations regarding data transparency, accessibility, and comparability have prevented investors from …

Notes From The Editor, Jay Nathan

Journal of Global Awareness

No abstract provided.

Letter From The Editor, Jay Nathan

Journal of Global Awareness

No abstract provided.

Mitigating The Effects Of Ceo Overconfidence: A Group Information Processing Perspective, Jun Xu, Lin Li, Haibo Liu, Wanrong Hou, Qi Zhu

Management Faculty Publications

Research Question/Issue

This study explores the moderating effects of board network centrality on the relationship between CEO overconfidence and acquisition intensity.

Research Findings/Insights

Using a panel of S&P 1500 firms from 2002 to 2018, we find that CEO overconfidence is positively associated with acquisition intensity. This relationship is weakened when boards occupy more central positions in the interlocking director network. Furthermore, this mitigating effect is stronger when (1) connected firms exhibit greater variability in acquisition intensity, (2) directors maintain stronger internal social connections, and (3) boards have greater female representation.

Theoretical/Academic Implications

We conceptualize board network centrality as enhancing information …

Private Languages, Jeremy Bertomeu

Olin Business School Faculty Research

Strategic communication often relies on anchors observed by the sender but not by the receiver. An analyst may report against a proprietary valuation model, an auditor against an internal score, a manager against an accounting estimate, or an institution against its own standard. I study a sender-receiver game in which reports are costly to move away from such privately observed anchors. Anchor heterogeneity changes the geometry of communication. Rather than relying on partitions, privately anchored reporting generates continuous variation in messages because different senders find different reports costly to make. This mechanism can improve information transmission, but it can also …

The Impact Of Sovereign Wealth Funds On Emerging Markets: A Behavioral Analysis Of Investment Decisions And Market Reactions, Grant A. Mosshart

Senior Honors Theses

Sovereign Wealth Funds (SWFs) are increasingly influential in emerging markets, yet the behavioral drivers behind their investments remain underexplored. In this paper, an analysis of SWF capital’s impact on economic development and the psychological factors, such as optimism bias and herding, that shape these decisions is examined. Utilizing a mixed-methods comparative study, the research analyzes Saudi Arabia’s Public Investment Fund (PIF) and Singapore’s Temasek Holdings. Event study analysis reveals a divergent impact: the PIF’s high-profile developmental commitment to India generated a positive 5-day Cumulative Abnormal Return of +2.05%, confirming a macro-level “seal of approval” signaling effect. By contrast, Temasek’s commercially …

A Stadium In Our Backyard: Community Participation In Stadia Redevelopment Projects, Sofia Zazueta

Master's Theses

The Santiago Bernabeu in Madrid, Spain and the Chase Center in San Francisco, California are two stadium redevelopment projects that exemplify the stakeholder dynamics that come into play when developers pitch a multipurpose stadium located a few blocks away from people’s backyards. Urban development patterns must be in constant evolution to meet the needs and demands of the current generations. In cities, stadia redevelopment projects have entered the picture to reimagine the role that these structures once played. The stadium once used for the sole purpose of holding matches has become a venue that now hosts different events such as …

The Business Next Door: Howard Miller: The Man And His Namesake Company, Steve Vanderveen

University Faculty Publications and Creative Works

The Howard Miller Co., known as the world’s largest manufacturer of grandfather clocks and maker of fine chiming mantel and wall clocks, curio cabinets, and home furniture, recently closed its doors. Thankfully, a private firm is resurrecting its name. Here is why that name has value.

Regularity Clarity At A Cost: The Risks To Everyday Investors If Project Crypto Continues Without Guardrails, Maia Chess

The University of Cincinnati Intellectual Property and Computer Law Journal

No abstract provided.

Exploring Maximal Length Cellular Automata To Generate Primitive Polynomials In Gf(2), Sumit Adak, Subhrajit Deb, Anurag Ghosh, Angshuman Roy, Souvik Roy

Northeast Journal of Complex Systems (NEJCS)

We present a simple method that uses cellular automata (CAs) to find primitive polynomials over GF(2). We used maximal length CAs as tools to generate primitive polynomials. It is usually very difficult to find maximal length CAs or primitive polynomials since they require exponential time, and there is no linear time method. However, in our work, given an n-size specific sequence of CA with reasonable probability, our technique computes a cycle of length at most 2^n-1 (maximal length) in O(n) time. The characteristic polynomials of synthesized maximal length CAs are claimed to be primitive since it was previously established that …

Evaluating Optimal Capacity And Investment Strategies For Renewable Energy Projects: A Combined Technical And Financial Approach, Helen Josephine, Indhumathi Shanmugasundaram, Sharad Gupta, Manjari Sharma

Northeast Journal of Complex Systems (NEJCS)

The global shift toward clean energy is accelerating, and by 2050 renewable sources are expected to supply more than 85% of the world’s electricity. This transition, however, introduces new layers of complexity. Wind and solar energy behave as interconnected subsystems whose output fluctuates with weather, season, and geography. Their interaction with fixed hourly demand, capital-intensive investments, and financing structures creates a multi-dimensional system in which small changes can trigger significant operational and economic consequences.  This study presents a simulation-driven framework designed to understand and optimize this complex behaviour. The framework models hourly wind and solar generation alongside projected demand to …

The Tax Adviser, Volume 18, Number 12, December 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.

Tax Practice Management, Joseph T. Senko

Tax Adviser

No abstract provided.

Below-Market Corporation- Shareholder Loans, Calculating Imputed Interest Under The Proposed And Temporary Regulations, Ned P. Curtis

Tax Adviser

No abstract provided.

Software Companies And The Phc Tax, The Tra Rescues Many Companies From A Tax Trap, Sam L. White, Steven R. Selcer, John E. Karayan

Tax Adviser

No abstract provided.

Reasonable Compensation Issue, More Important Under The New Law, James G. Bond, Paula W. Kretschmar

Tax Adviser

No abstract provided.

Tax Clinic, Henry J. Ferrero Jr.

Tax Adviser

No abstract provided.

Temporary Regulations Under Sec. 382, Restrictions On Nol Trafficking Become More Onerous, Robert Willens, Ahron H. Haspel

Tax Adviser

No abstract provided.

Planning Around The Built-In Gains Tax, Choosing S Corporation Status Is More Difficult Now, Joseph B. Kristan

Tax Adviser

No abstract provided.