Open Access. Powered by Scholars. Published by Universities.®

Business Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 16 of 16

Full-Text Articles in Business

The Association Fallacy – Fraud And Financial Reporting Quality In The Customer-Supplier Relationship, Nicholas Willett Dec 2021

The Association Fallacy – Fraud And Financial Reporting Quality In The Customer-Supplier Relationship, Nicholas Willett

Honors Scholar Theses

As with individuals, corporate entities are vulnerable to committing logical fallacies in the decision-making process. One such fallacy that has been observed across multiple disciplines is the phenomenon of guilt by association, here referred to as the “association fallacy.” In this study, I demonstrate the existence of the association fallacy within historical customer-supplier relationships, during which the supplier is named in an SEC Accounting and Auditing Enforcement Release (AAER). A panel regression is employed to track indicators of customer earnings management behavior in the years before, during, and after the supplier AAER. A cross-sectional analysis is also used to assess …


Market Effects Of Local Media Employment Reductions On The Idiosyncratic Risk Of Nearby Firms; Returns, Valuation, And Debt; And Firm Meet-Beat Behavior And Ceo Turnover And Compensation, C. Kyle Jones Jan 2020

Market Effects Of Local Media Employment Reductions On The Idiosyncratic Risk Of Nearby Firms; Returns, Valuation, And Debt; And Firm Meet-Beat Behavior And Ceo Turnover And Compensation, C. Kyle Jones

Open Access Theses & Dissertations

This research examines the effects of reductions in local and regional media employment on firms' information environment. A reduction in the number of local media employees available to provide coverage of firms is associated with persistent levels of increased idiosyncratic risk. The source of that firm-level risk appears to be increased estimation risk among investors, rather than decreased awareness about the investment opportunities or real effects on firms' product market competition. I also demonstrate that overall levels of local media coverage are associated with differences in returns similar to those associated with coverage in national outlets. While a reduction in …


Panel: The Capital Markets And Higher Education, Susan Fitzgerald Aug 2017

Panel: The Capital Markets And Higher Education, Susan Fitzgerald

Journal of Collective Bargaining in the Academy

No abstract provided.


Board Interlocking #2, Wesley Mendes-Da-Silva Oct 2011

Board Interlocking #2, Wesley Mendes-Da-Silva

Wesley Mendes-Da-Silva

No abstract provided.


Analysis Of Co-Movements Between The Capital Markets In Brazil And The United States, Daniel Reed Bergmann, Wesley Mendes-Da-Silva Oct 2011

Analysis Of Co-Movements Between The Capital Markets In Brazil And The United States, Daniel Reed Bergmann, Wesley Mendes-Da-Silva

Wesley Mendes-Da-Silva

In this article copula theory is used to analyze the co-movements between the Brazilian and American capital markets. To formulate an effective asset allocation strategy, it is important to understand extreme events – both positive (booms) and negative (crashes) – and their effects on markets. The market indexes used are the Ibovespa and the S&P 500, covering the period from March 2001 to April 2007. We tested the adherence to the log-returns of the main copulas found in the financial literature, using the following criteria: log-likelihood, Akaike information criterion and Bayesian information criterion. The results show that the symmetrized Joe-Clayton …


Board Interlocking #1, Wesley Mendes-Da-Silva Mar 2010

Board Interlocking #1, Wesley Mendes-Da-Silva

Wesley Mendes-Da-Silva

About Boarding Interlocking in th Brazilian Capital Market


Convergence Of Corporate Governance: Critical Review And Future Directions, Toru Yoshikawa, Abdul A. Rasheed May 2009

Convergence Of Corporate Governance: Critical Review And Future Directions, Toru Yoshikawa, Abdul A. Rasheed

Research Collection Lee Kong Chian School Of Business

Research Question/Issue: Convergence in corporate governance across countries has been a subject of interest and controversy in a variety of disciplines. We attempt to address a number of related research questions: (1) what constitutes convergence? (2) what are the drivers that propel corporations in different nations towards convergence? (3) what are the major impediments that stand in the way of convergence? (4) what empirical evidence do we have to suggest that we are moving towards or away from convergence? and (5) what would be some productive avenues for further research on this topic? Research Findings/Results: Despite the vigorous intellectual position …


Busy Board Members (In Portuguese), Wesley Mendes-Da-Silva Mar 2009

Busy Board Members (In Portuguese), Wesley Mendes-Da-Silva

Wesley Mendes-Da-Silva

No abstract provided.


Corporate Governance, Strategy, And Supply Management Performance: An Empirical Analysis Of Companies Listed In The São Paulo Stock Exchange, Wesley Mendes-Da-Silva May 2005

Corporate Governance, Strategy, And Supply Management Performance: An Empirical Analysis Of Companies Listed In The São Paulo Stock Exchange, Wesley Mendes-Da-Silva

Wesley Mendes-Da-Silva

This paper examines whether the corporate governance structures of firms with diversified suppliers differ from those of firms with more specialized or concentrated suppliers. This study consists of multiple cross sections that cover the period between 1997 and 2001 and incorporates data collected from 176 industrial companies from fourteen industrial segments that listed stocks in Bovespa, the São Paulo Stock Exchange. This study based its exploration on the premise that minimized inventory and minimized days’ sales in inventory ratios define the best-performing supply management.


Statistics (December 1990), Central Bank Of Nigeria Cbn Dec 1990

Statistics (December 1990), Central Bank Of Nigeria Cbn

Economic and Financial Review

This is a statistical representation of economic activities in Nigeria in December 1990


Statistics (June 1989), Central Bank Of Nigeria Cbn Jun 1989

Statistics (June 1989), Central Bank Of Nigeria Cbn

Economic and Financial Review

This a statistical representation of the economic activities in Nigeria in June 1989


Statistics (June 1987), Central Bank Of Nigeria Cbn Jun 1987

Statistics (June 1987), Central Bank Of Nigeria Cbn

Economic and Financial Review

This is a statistical representation of economic activities in Nigeria in June 1987


Statistical Section (June 1986), Central Bank Of Nigeria Cbn Jun 1986

Statistical Section (June 1986), Central Bank Of Nigeria Cbn

Economic and Financial Review

This is a statistical representation of economic activities in Nigeria in June 1986


Statistical Section (June 1980), Central Bank Of Nigeria Cbn Jun 1980

Statistical Section (June 1980), Central Bank Of Nigeria Cbn

Economic and Financial Review

This is a statistical representation of the economic activities in Nigeria in June 1980


Statistical Section (June 1978), Central Bank Of Nigeria Cbn Jun 1978

Statistical Section (June 1978), Central Bank Of Nigeria Cbn

Economic and Financial Review

This is the statistical representation of the economic activities in Nigeria in June 1978


Statistical Section (June 1976), Central Bank Of Nigeria Cbn Jun 1976

Statistical Section (June 1976), Central Bank Of Nigeria Cbn

Economic and Financial Review

This is a statistical representation of economic activities in Nigeria in June 1976