Business Commons^™

Covid-19 And Management Scholarship: Lessons For Conducting Impactful Research, Gerard George, Gokhan Ertug, Jonathan P. Doh, Johanna Mair, Ajnesh Prasad

Research Collection Lee Kong Chian School Of Business

The COVID-19 pandemic provided an opportunity for management scholars to address large-scale and complex societal problems and strive for greater practical and policy impact. A brief overview of the most-cited work on COVID-19 reveals that, compared with their counterparts in other disciplines, leading management journals and professional associations lagged in providing a platform for high-impact research on COVID-19. To help management research play a more active role in responding to similar global challenges in the future, we propose an integrative framework that emphasizes a phenomenon’s impact, the conditions that the phenomenon creates at multiple levels, and the responses of actors …

"Just Beat It" Do Firms Reclassify Costs To Avoid The Base Erosion And Anti-Abuse Tax (Beat) Of The Tcja?, Stacie O. Laplante, Christina M. Lewellen, Daniel P. Pynch, David M. P. Samuel

Research Collection School Of Accountancy

This study examines whether multinational corporations (MNCs) reclassify related-party payments to avoid the new base erosion and anti-abuse tax (BEAT). The Tax Cuts & Jobs Act of 2017 included the BEAT to combat income shifting from the U.S. to foreign entities. An exclusion in the tax law provides MNCs an incentive to reclassify related-party payments as cost of goods sold. We use a triple-difference design that leverages the BEAT filing threshold of $500 million in revenue and the parent company’s location to document increases in the unconsolidated sales of foreign subsidiaries of MNCs subject to BEAT relative foreign subsidiaries of …

The Chemistry Between Us: Illuminating Complementarity Patterns In Interpersonal Role Play Assessment Via Moment-To-Moment Analyses, Christoph N. Herde, Filip Lievens

Research Collection Lee Kong Chian School Of Business

In assessment and selection, organizations often include interpersonal interactions because they provide insights into candidates’ interpersonal skills. These skills are then typically assessed via one-shot, retrospective assessor ratings. Unfortunately, the assessment of interpersonal skills at such a trait-like level fails to capture the richness of how the interaction unfolds at the behavioral exchange level within a role-play assessment. This study uses the lens of interpersonal complementarity theory to advance our understanding of interpersonal dynamics in role-play assessment and their effects on assessor ratings. Ninety-six MBA students participated in four different flash role-plays as part of diagnosing their strengths and weaknesses. …

From The Editors: Mobilizing New Sources Of Data: Opportunities And Recommendations, Denis A. Gregoire, Anne L. J. Ter Wal, Laura M. Little, Sekou Bermiss, Reddi Kotha, Marc Gruber

Research Collection Lee Kong Chian School Of Business

In June 2008, the U.S.-based website Glassdoor.com began posting anonymous company reviews and salary data from current and former employees of various organizations. Doing so not only brought to the world information that had hitherto been restricted to private circles, it spontaneously prompted some organizations to alter their workplace practices (Dineen & Allen, 2016; Dube & Zhu, 2021). At the same time, Glassdoor’s very activities gave rise to a completely new source of data for exploring a wealth of management and organizational phenomena (e.g., Bermiss & McDonald, 2018; Rhee, 2024). As this example illustrates, new data sources can not only …

Why Did Retail Liquidity Programs Fail?, Thomas Ernst, Chester Spatt, Jian Sun

Research Collection Lee Kong Chian School Of Business

Five U.S. exchanges have Retail Liquidity Programs, which operate a limit order book only accessible to market orders from retail traders. In theory, this allows competition for segmented retail order flow. In practice, volumes executed in RLPs have been very low, and obtain prices inferior to those offered by off-exchange wholesalers. We trace this failure to three distinct issues: (1) cream-skimming by wholesalers, so that ``retail'' trades in RLPs carry high adverse selection risk, (2) an inability by RLPs to display quotes without pre-trade transparency of available prices, and (3) a lack of trade-through protection, with wholesalers executing trades at …

2024-04-00 Newsletter, Morehead State University. Staff Congress.

Staff Congress Records

Staff Congress newsletter from April of 2024.

How Transformational Leadership Improves Instructional Practices: The Mediating Role Of Teachers’ Change-Oriented Organizational Citizenship And Appreciation, Mariam Mohamed Alhammadi

Dissertations

Enhancing educational outcomes in the education system of the United Arab Emirates (UAE) hinges on improving teaching and learning practices. This study investigates the influence of transformational leadership approaches on instructional practices within science classrooms while examining the potential mediating effects of enhanced change-oriented organizational citizenship behaviors and heightened organizational appreciation, in the cultural context of the UAE public school system. Data are gathered from 297 teachers in UAE government schools through survey instruments featuring modified existing organizational context scales and scales inspired by the PISA, 2015 cycle’s teacher and student questionnaires. The collected data are analyzed using SmartPLS software …

Environmental, Social, And Governance (Esg) And Artificial Intelligence In Finance: State-Of-The-Art And Research Takeaways, Tristan Lim

Research Collection School Of Computing and Information Systems

The rapidly growing research landscape in finance, encompassing environmental, social, and governance (ESG) topics and associated Artificial Intelligence (AI) applications, presents challenges for both new researchers and seasoned practitioners. This study aims to systematically map the research area, identify knowledge gaps, and examine potential research areas for researchers and practitioners. The investigation focuses on three primary research questions: the main research themes concerning ESG and AI in finance, the evolution of research intensity and interest in these areas, and the application and evolution of AI techniques specifically in research studies within the ESG and AI in finance domain. Eight archetypical …

One Hand Doesn't Clap: The Moderation Of Individual Factors On The Relationship Between Leader Narcissism And Followers' Outcomes, Wafa Mohammed Al Wahedi

Dissertations

Drawing on leadership and social exchange theories, the purpose of this study is to examine the adverse impact of the toxic triangle; namely, Leader Narcissism (LN), Perceived Unethical Climate (PUC) and Followers' Submissiveness (FS) on followers' outcomes, particularly Psychological Capital (PsyCap) and Constructive Deviance (CD) through the mediation of Leader-Member Exchange (LMX). The study introduces Moral Identity (MI) as a moderator. The conceptual framework was put to the test with data collected from both leaders and their followers in UAE-based organizations. Hierarchical linear model analysis was run on leaders and followers' dyadic data for testing whether moral identity moderated the …

Gender Inequality In The Practice Of International Marine Science : Case Study On The International Council For The Exploration Of The Sea, Ellen Johannesen

World Maritime University Dissertations

The UN Decade of Ocean Science for Sustainable Development aims at transformative change to connect people and the ocean. Innovation necessary for transformational change requires diverse perspectives, therefore women’s perspectives and equal participation are crucial for Ocean science. However, there is widespread evidence of underrepresentation of women especially in governance and decision-making roles. This dissertation aims to critically analyse how gender inequality persists within marine science for the sustainable use of the ocean and to contribute to developing the essential awareness of and strategies for addressing this issue. Using an intergovernmental marine science organisation as a case study, a feminist …

Understanding The Impact Of Emergent Conflict On Communication And Team Cognition: A Multilevel Study In Engineering Teams, Francisco Cima

Engineering Management & Systems Engineering Theses & Dissertations

The development of team cognition is crucial for fostering high-performing teams. In cognitive-intensive fields like engineering, effective communication serves as a primary precursor to team knowledge development, enabling group members to effectively retrieve and utilize each other's expertise. Despite the critical role of communication, there is a lack of empirical research examining how conflict situations, which are critical emerging factors inherent to teamwork, interact with communication processes to constrain team knowledge development and utilization. This study, rooted in information processing theory, investigates how emerging conflict shapes multilevel team knowledge structures by interacting with communication processes in engineering project teams. Prior …

Examining The Predictive Validity Of A Managerial Coaching Scale: A Longitudinal Study, Katherine Stone, Kim Nimon, Andrea D. Ellinger

Human Resource Development Faculty Publications and Presentations

Managerial coaching remains a widespread and popular organizational development intervention applied across numerous industries to enhance critical workplace outcomes and employee attitudes, yet no studies to date have evaluated the temporal precedence within these relationships. This study sought to assess the predictive validity of the widely used Employee Perceptions of Supervisor/Line Manager Coaching Behavior Measure managerial coaching scale (CBI), employing a longitudinal design and following the testing of the causal hypothesized relationship framework. Three hypotheses were evaluated using three commonly associated variables with managerial coaching (role clarity, job satisfaction, and organization commitment), using longitudinal data collected over two waves from …

The Impact Of Individual Culture On Purchase Decisions Of Fast Fashion In Brazil, Lucie S. Speck

Senior Theses

Fast fashion is an emerging method of production in the apparel industry that is characterized by lower-quality materials and faster production timelines than the traditional methods of producing clothing. It is becoming a trending topic in modern business due to its negative social and environmental impact, as brands that use fast fashion production processes are constantly being criticized for inhumane labor practices and large amounts of textile waste.

This research proposes two models using a survey as its main research method. The first model determines how financial situation, collectivism as a cultural value, and education level impact whether social media …

Meme Stocks, Robinhood, And Wall Street: Retail Investors And Changing Market Dynamics, Nick Murray, Spencer Brosnan

Senior Theses

This thesis explores the rise of retail investors in the wake of the COVID-19 pandemic, and how they have changed the landscape of financial markets. We outline the full timeline of the GME and AMC social media craze that exemplified the power of retail investors in the market and investigate the impact the COVID-19 pandemic had on this group. Through the use of VandaTrack, a software that tracks retail investors’ trading activity, we were able to quantify the impact that retail investors have on US equities and ETFs and compare them to the market as a whole. We utilized this …

Latest Research (Summaries) On Charitable Giving, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.

Charitable Giving: Full Issue, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.

Endowment Funded Experiential Learning: Facilitating Student Engagement, Elise Lael Kieffer

Journal of Nonprofit Innovation

This article provides background information on the establishment of an endowment that serves specifically to provide experiential learning opportunities for students in and around the university. This case study may serve as a guide for higher education programs in the nonprofit discipline to promote both active philanthropy and learning for students.

This article provides an examination of student reflections following their participation in an endowment funded experiential learning opportunity with a hope of promoting this teaching method in other nonprofit and philanthropic educational programs. The results of this analysis assist in the development of greater understanding into how the experiential …

The Dos And Don'ts Of Charitable Giving, Sumaya Ali, Mandie Carter, Lakell Archer, Erica Jensen, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.

Nonprofits Should Adopt A User-Centric Change Model To Scale Corporate Environmental Action Faster, Doug Miller

Journal of Nonprofit Innovation

Pollution levels and ecosystem degradation continue to worsen, suggesting the insufficiency of current approaches to reverse these problematic trends. For environmental nonprofits, the current theory of change revolves around developing techno-economic analysis about environmental problems and available solutions, building public awareness around this analysis, and motivating decision makers to set goals. Given present environmental realities and the limited success of their current theory of change, environmental nonprofits should transform how they execute their work, what they produce, and how they coordinate with each other. Instead, nonprofits should begin putting the user—business decision makers as well as policymakers—front and center as …

Russia: Increased Corruption And Deterioration Of Freedom, Is There Hope?, Angie Holzer

Journal of Nonprofit Innovation

Since Vladimir Putin came to power in 2000, Russia has been plagued by widespread political corruption (Warren, 2023; Vasilev & Felton, 2024). This corruption has been characterized by the misuse of public funds, bribery, and extortion. It has also involved the suppression of political dissent and the erosion of democratic institutions. As corruption runs rampant within the Russian government, neighboring countries are also recipients of corrupt efforts to destabilize their governments, erode their democracy and jeopardize the support these neighboring countries can give to the security of Euruope as a whole (Stănescu, 2023). There is an increasing need for the …

The Impact Of Minimalist Design On Consumer’S Brand Expectations, Carolina L. Guerrero

Honors College Theses

In order for companies to be more effective in reaching their target market amongst growing competition, they must successfully construct their product’s packaging to appeal to the consumer’s eye and demonstrate their desired qualities. With packaging design aesthetics falling into the two categories of minimalism or maximalism, a relationship may be established between the design aesthetic and the perceptions a certain design imposes. This thesis will conduct an experimental design with fabricated product mockups exemplifying minimalism and maximalism designs in personal care and prepackaged food products. These designs will be evaluated by respondents for different perceptions based on the first …

Demystifying The Link Between Social Media Addiction And Sharing Without Verification: The Role Of Absentmindedness And Wellbeing, Murad Moqbel, Khaled A. Alshare, Michael A. Erskine

Information Systems Faculty Publications

We use salience and dual-system theories as the lens to investigate how (via which intervening mechanism) and when (under what condition(s)) social media addiction impacts unverified information sharing. Based on results from analyzing data from 234 social media users, we found that social media addiction augments unverified information sharing, and that absentmindedness partially mediates this relationship. Furthermore, we establish that wellbeing status buffers the harmful impact of social media addiction on unverified information sharing and absentmindedness.

Capital Expenditure Dynamics In Asean: Unveiling Determinants And The Impact Of The Covid-19 Pandemic On Non-Financial Corporations, Solikin M. Juhro, Dhaha Praviandi Kuantan, Charvin Lim

Bulletin of Monetary Economics and Banking

This study investigates the intricate determinants influencing the capital expenditure behavior of Non-Financial Corporations (NFCs) in major ASEAN countries over the past decade. Employing a fixed effect panel analysis encompassing 1,488 NFCs in Indonesia, Malaysia, Thailand, and the Philippines, our study unveils a robust and statistically significant relationship between corporate financial performance and capital expenditure. Notably, indicators such as profitability, market value, and cash flow rate demonstrate a positive association with heightened capital expenditure. Furthermore, macroeconomic conditions and policy-related variables emerge as influential factors affecting capital expenditure decisions. Stringent financial conditions tend to hamper firm investment decisions, whilst interest rate …

Konstitusionalitas Open Legal Policy Mengenai Kebijakan Earmarking Pajak Karbon Di Indonesia, Mahaarum Kusuma Pertiwi, Praditya Janu Wisaksono

Jurnal Hukum & Pembangunan

The Law on Harmonization of Tax Regulation mandates government regulation to regulate the allocation of carbon tax revenue for controlling climate change. Based on Article 13 paragraph (12) and paragraph (15) letter b of the Law on Harmonization of Tax Regulation as well as the Constitutional Court's judicial review decisions regarding open legal policies and tax earmarking, this article answers questions regarding the legal construction of open legal policy options in Indonesia which confirms further delegation of carbon tax earmarking through government regulation. The government may allocate state revenue from carbon tax to control climate change. This means that carbon …

Removing The “I” Factor: Examining The Barriers To Career Progression For Black Women, Anthony Sites, Jay O’Toole

Undergraduate Research Symposium

This research aims to advance theory concerning career progression barriers for Black women. It introduces and advances critical race theory and theories of identity blindness and consciousness as important mechanisms that impact the Black women’s career trajectories. Identity blindness is a tendency to overlook or ignore an individual’s unique racial and gender identity in professional settings can create systemic barriers for professional advancement. Conversely, identity consciousness purposely acknowledges and embraces racial and gender identities and can create more inclusive workplaces that support diverse individuals. This study will use secondary data from the US Census Public Use File (PUF). The dataset …

القيادة الحكيمة ودورها في تعزيز الرِيادة الاستراتيجية: دراسة استطلاعية لآراء عينة من القيادات الإدارية في شركة آسياسيل للاتصالات /العراق, ايمان بشير محمد, مريم منعم الحلوجي, معن وعد الله المعاضيدي

Muthanna Journal of Administrative and Economics Sciences

يستهدف البحث الحالي بيان دور القيادة الحكيمة في تعزيز الرِيادة الاستراتيجية كونهُ أحد الموضوعات الحديثة في الفكر الإداري, ولتحقيق أهداف البحث الحالي تم الاعتماد على الاستبانة في جمع البيانات وألتي صُممت لهذا الغرض، ووزعت على (40) شخصاً من القيادات الادارية في شركة آسياسيل للاتصالات/ العراق، واستخدم المنهج الوصفي التحليلي, إذ تم جمع البيانات وتحليلها واختبار الفرضيات باِستخدام العديد من الأساليب الإحصائية منها البرنامج الاحصائي (SPSS VR26)، وقد توصل البحث الى نتائج عديدة أهمها وجود علاقة ذات دلاله احصائية بين القيادة الحكيمة والرِيادة الاستراتيجية، ما يعني انهُ كلما امتلكت القيادات المبحوثة الحكمة كلما كان لها دور في تعزيز الرِيادة الاستراتيجية وابعادها …

القياس المحاسبي للأنفاق المخصص للاستثمارات الخضراء – خطوة لتمويل ودعم رؤية العراق 2030 للاستدامة: دراسة تطبيقية في الشركات الصناعية العراقية, عبد الجبار علوان جبر

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث الى بيان اسهام الشركات الصناعية في تمويل ودعم رؤية العراق للتنمية المستدامة 2030 ، من خلال القياس المحاسبي للنفقات الخضراء التي تستثمر فيها الشركات الصناعية، ومعرفة مقدار ما تنفقه تلك الشركات في الجوانب الاجتماعية والبيئية ذات الصلة بتحقيق اهداف التنمية المستدامة. ولتحقيق ذلك عمد الباحث الى تحليل البيانات المالية المنشورة للشركات الصناعية العراقية للسنوات ( 2015 – 2022 ) لتحديد وقياس عناصر الانفاق الاجتماعي المتعلق بالمزايا العينية للعاملين والمجتمع ، والانفاق البيئي على إدارة المخلفات والتخلص منها للمحافظة على البيئة، التي تشكل ابعاد الاستدامة ، واعتماد التحليل الاحصائي وفقاً لبرنامج(spss ) لمعرفة مستوى التأثير والعلاقة بين كل من …

أثر الإفصاح عن رأس المال الفكري على قيمة الشركة, محمد ديوان شنيبر الجابري, احمد ناصر عباس الدعمي

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث الى بيان أثر الافصاح عن رأس المال الفكري على قيمة الشركة باستخدام مقياس Tobin’s Q، فضلاً عن بيان آلية حساب مستوى الإفصاح عن رأس المال الفكري باستخدام نماذج حسابية. ولأجل تحقيق اهداف البحث واختبار فرضياته فقد تم اختيار القطاعين الصناعي والمصرفي كمجتمع للبحث، وثلاث شركات من كل قطاع كعيِّنة للبحث وتمثلت الحدود الزمانية للبحث بالاعتماد على التقارير المنشورة لتلك الشركات للأعوام 2018 ، 2019 ، 2020. إذ تم بيان مدى افصاح الشركات عينة البحث عن رأس مالها الفكري عن طريق نماذج حسابية، وقد توصل البحث الى مجموعة من الاستنتاجات وكان أهمها: أن هنالك أثر للإفصاح عن رأس المال …

Teaching Accounting Students To Think Critically By Engaging Them In The Classroom, Ashley B. Bentley, Michelle S. Freeman

Faculty Open Access Works

This article seeks to help faculty learn ways for accounting professors to incorporate teaching critical thinking based on research by Stephen Brookfield, a well-published expert in the field of critical thinking education. The paper will focus on how Brookfield’s research on teaching critical thinking can change the traditional accounting classroom where students passively cover content to a classroom where students engage within the content so that they develop the critical thinking skills necessary to effectively work in the profession. The authors will present three teaching methods that professors can implement in their classrooms to begin to teach students critical thinking …

تحسين جودة الخدمات التعليمية في ظل استراتيجيات التحول الرقمي: دراسة استطلاعية لاراء عينة من التدريسين في جامعة الموصل, ايمان نجم الدين عبد الله, ربى عدنان محمد

Muthanna Journal of Administrative and Economics Sciences

هدفت الدراسة الى تحسين جودة الخدمات في المنظمات التعليمية في ظل استخدام استراتيجيات التحول الرقمي ، وبحثت مشكلة المنظمات التعليمية في كيفية الاهتمام بالطرق والوسائل التعليمية الحديثة باستخدام وسائل التكنولوجيا ودورها في تطوير العملية التعليمية ورفع جودتها، وقامت الفرضيات التي تبنتها الدراسة على علاقات ارتباط وتأثير تحسين جودة الخدمات التعليمية واستخدام استراتيجيات التحول الرقمي، وتم اختيار جامعة الموصل مجتمعاً للدراسة والعاملين فيها من التدريسين عينة لها مكونة من (100) فرد ، وتم استخدام المنهج الوصفي التحليلي في تحقيق الأهداف المرجوة ، واعتمدت الاستبانة كأداة في جمع البيانات، وتم تحليل البيانات باستخدام الحزمة ( SPSS V- 26) وخرجت الدراسة بمجموعة من …