Business Commons^™

Tax Sentiment And Compliance: Evidence From Social Media, Andrew Belnap, Jacob Thornock, Kevin Standridge, Braden Williams

Faculty Publications

Motivations for voluntary tax compliance that fall outside of a standard, rational model can be intrinsic or extrinsic. We use social media rhetoric about taxes to create a measure of tax sentiment that reflects taxpayers’ extrinsic, behavioral motivations for voluntary compliance, and then examine the association between public tax sentiment and tax compliance. Our machinelearning based approach for measuring sentiment uses millions of tax-related tweets, which vary by time and geography. We find that tax sentiment is negatively associated with tax compliance. Our main findings and cross-sectional tests are consistent with the notion that paying one’s taxes is a way …

The Effect Of Economic Nexus On Sales Tax Avoidance And Retail Purchases, Zackery D. Fox, John R. Robinson, Stephen A. Stewart

Faculty Publications

We investigate the impact of adopting economic nexus laws on local consumer consumption patterns. To do so, we focus on a natural experiment involving Washington State, which enacted economic nexus in October of 2018, and its neighboring state Oregon, which has no sales tax. Utilizing data from the Nielsen Consumer Panel survey, we estimate a difference-in-differences regression to test whether the imposition of sales tax on internet purchases in Washington led to an increase in brick and mortar (B&M) retail purchases relative to those in Oregon. We report evidence that consumers in Washington increased purchases at B&M retailers relative to …

Parent Motivations For Enrolling Their Young Children In Early Childhood Programs: An Application Of The Theory Of Planned Behaviour, Rachel A. Mcgovern, Camilla Hodge, Edward Ruddell

Faculty Publications

This study used the theory of planned behaviour to identify and determine the relative influence of factors influencing parents’ decisions to enrol their young children (3 to 5 years old) in early childhood programs at a specific museum venue. An eliciting questionnaire was distributed to museum members with at least one child 3–5 years old to elicit outcome expectancies, normative beliefs, and control beliefs, and these responses were developed into items for the main questionnaire. Regression and correlation analyses were conducted to determine factors associated with parents’ intention to enrol their children. Parents across socioeconomic and educational backgrounds indicated they …

From Technical Resolution To Agile Evolution: A Blended Role At Humane Interface Design Enterprise (Hide), Ketansingh Anil Patil

Dissertations, Master's Theses and Master's Reports

This report provides a comprehensive overview of my journey through two distinct roles at the Humane Interface Design Enterprise (HIDE) - as a Technical Consultant in Spring 2023 and an Agile Process Analyst in Fall 2023. My tenure as a Technical Consultant was marked by the application of academic knowledge and technical skills to tackle real-world challenges at HIDE, leveraging experiences from my capstone projects and my roles in the industry as an IT Analyst Intern at Milwaukee Tool and a Data Engineer at UST. This role at HIDE enhanced my problem-solving skills and contributed to the progress of the …

Influencers Endorsement Advertising Methods On Different Social Media Platforms, Sophia R. Annaloro

Honors Undergraduate Theses

Social media marketing has opened a unique spot for Social Media Influencers. With their fame comes a lot of power over their follower's actions. Many things are at play when an influencer works with a brand to create promotional content for a product. Flow theory suggests that an abrupt advertisement does not match the pace or aesthetic of the content they are currently consuming. When one's viewing is abruptly interrupted by an advertisement, the consumers are now aggravated by the product. Distinctive characteristics of different platforms are likely to develop flow differently. This study analyzed how passive versus active product …

Financial Literacy In The Era Of Artificial Intelligence. Towards Financial Inclusion. Opening Remarks, Łukasz Kurowski, Anna Szelągowska

Journal of Banking and Financial Economics

Financial Literacy in the Era of Artificial Intelligence. Towards Financial Inclusion. Opening Remarks

Entire Volume Journal Of Banking And Financial Economics 2024, 1(21)

Journal of Banking and Financial Economics

Entire Volume Journal of Banking and Financial Economics 2024, 1(21)

Betting On The Market: The Influence Of Match-Day Odds On Price Reactions Of European Football Clubs, Pascal Alterauge, Marc Mehlhorn

Journal of Banking and Financial Economics

This research investigates the relationship between football match outcomes, betting odds and the stock prices of publicly traded European football clubs, spanning from 11 February 2004 to 7 April 2022. Drawing data from 12 major European and publicly traded clubs, the study utilised betting odds as a key metric. These odds, aggregated from the Odds Portal, serve as a gauge for expected versus unexpected match outcomes. Preliminary findings showed a market value increase of 0.44% after a win and a decrease of 1.08% post-defeat. Moreover, deviations from betting odds predictions significantly influenced stock prices, with unexpected wins and losses resulting …

Euro-Denominated Credit Liquidity: Tracing Cyclical Phases In Global Finance, Mateusz Mariusz Mierzejewski

Journal of Banking and Financial Economics

In the past few years, set against the backdrop of pandemic mitigation efforts and the resultant inflationary spike, the macrofinancial landscape has undergone significant transformation. The tightening of monetary policy by global central banks in response to these phenomena has notably affected global financial liquidity, particularly within the realm of foreign currency lending. This article delves into the shifts in credit liquidity, centering on the Global Liquidity Index for euro-denominated loans across European Union nations over the last two decades. Through the application of the Fourier Transform, we analyse the cyclical patterns within the index and delineate the primary phases …

European Union Sanctions Impact On The Sector Stock Prices – The Ukrainian War Effect?, Patrycja Chodnicka, Piotr Jaworski, Marcin Kot

Journal of Banking and Financial Economics

The aim of this paper is to analyze the current impact of the implementation of the European Union sanctions related to the Ukrainian War on the abnormal rates of return on the stock prices of companies listed on the stock exchanges. It was hypothesized that the implementation of the European Union sanctions related to the Ukrainian War is causing the varied abnormal rates of return on the stock prices of companies listed on the stock exchanges, taking into consideration the type of sector and the geographical proximity to the military conflict. The analysis used panel data event studies prepared using …

Government Subsidy In The U.S. Mortgage Market: A Structural Analysis With Bunching, Bowen Shi, Yunhui Zhao

Journal of Banking and Financial Economics

It is crucial to better understand the U.S. residential mortgage market, where the global financial crisis originated. In this paper, we develop an infinite-horizon continuous-time structural model to study the effects of the longstanding and widespread Government-Sponsored Enterprises (GSEs) mortgage default insurance subsidy on U.S. mortgage underwriters’ equilibrium lending behaviour. Despite the richness of the model, we obtain analytical solutions for the equilibrium loan size and interest rate. We then employ truncated loan-level data to estimate the subsidy’s magnitude using maximum likelihood by exploiting a distinctive data feature that many borrowers bunch at the subsidy eligibility cutoff. We find that …

Indirect Measure Of Financial Constraints: Evidence From Unquoted Innovative Smes, Katarzyna Prędkiewicz

Journal of Banking and Financial Economics

This paper examines whether companies’ innovativeness affects the availability of capital and, therefore, whether this group is financially constrained. It uses an objective, indirect way of measuring financial constraints based on the assumption that financially restricted firms only invest when internal cash flow allows them to do so. Therefore, the research was based on the investment-cash flow equation, more precisely the adjusted ECM model adapted to the SME sector. The companies’ innovativeness was measured based on a proprietary synthetic indicator covering a broad range of information on innovation activity. The research was conducted on a sample of 403 firms, including …

The Planned Reforms Of The American And European Deposit Insurance Systems: Similarities And Differences, Konrad Szeląg

Journal of Banking and Financial Economics

Last year, at around the same time, two reforms of deposit insurance systems were announced – one in the United States and the other in the European Union. The American proposal of the reform was triggered by the banking crisis of March 2023 (bank runs and failures) and it was put forward by the Federal Deposit Insurance Corporation in May 2023. In Europe, the European Commission published in April 2023 its legislative proposal to reform the current EU framework for crisis management in the banking sector (including both deposit insurance and bank resolution). The EU proposal for the reform was …

Journal Of Banking And Financial Economics 2024, 2(22)

Journal of Banking and Financial Economics

Journal of Banking and Financial Economics 2024, 2(22)

How Can Chatbots Improve The Gender Gap In Information Systems?, Rebecca Berthelsen, Cherileigh L. Chandler, Lauren Dean, Mark Keith, Ryan M. Schuetzle, Degan Kettles, Greg Anderson

Faculty Publications

The underrepresentation of women in STEM fields, including information systems (IS), is an ongoing issue that warrants our efforts to understand why a gender gap exists in this domain and what can be done to mitigate it. Prior research shows that women often have lower levels of self-efficacy than men regarding information systems tasks, which may explain the discrepancy between genders. In a previous study, we explored the effectiveness of a chatbot programming tutor in building self-efficacy of IS students and found that chatbot usage, which was self-reported, improved self-efficacy for all students but had a greater effect on self-efficacy …

Meme Corporate Governance, Dhruv Aggarwal, Albert H. Choi, Yoon-Ho Alex Lee

Articles

Can retail investors revolutionize corporate governance and make public companies more responsive to social concerns? Beginning in 2021, there was a dramatic influx of retail investors into the shareholder base of “meme” stock companies such as GameStop, AMC, and Bed Bath & Beyond. Observing the unprecedented, coordinated trading among retail investors, scholars and practitioners predicted that the influx of retail investors would reduce the power of large institutional investors and democratize corporate governance. These predictions were driven by three factors: generational, with assumptions that millennial and Gen Z investors would challenge corporate management; societal, reflecting growing discontent with slow progress …

Supervisor Integrity Empowers Employees To Advocate For Diversity In Problematic Climates, Timothy G. Kundro, Brett H. Neely Jr., Cindy P. Muir (Zapata)

Department of Management: Faculty Publications

Supervisors struggle to encourage employees to engage in diversity advocacy—key behaviors that help promote more equitable workplaces. Research hints that one reason for this struggle may be that employees lack the empowerment to engage in such behaviors. Drawing on perspectives that conceptualize diversity advocacy as a moral and virtuous behavior, we integrate research on leadership and empowerment to suggest that supervisor integrity can empower observers to engage in diversity advocacy. In exploring boundary conditions, we draw on performance models to counterintuitively suggest that this effect is strongest when employees perceive a negative diversity climate, as employees see the greatest need …

The Impact Of Social Media On Charitable Giving For Nonprofit Organization, Namchul Shin

Journal of International Technology and Information Management

Research has extensively studied nonprofit organizations’ use of social media for communications and interactions with supporters. However, there has been limited research examining the impact of social media on charitable giving. This research attempts to address the gap by empirically examining the relationship between the use of social media and charitable giving for nonprofit organizations. We employ a data set of the Nonprofit Times’ top 100 nonprofits ranked by total revenue for the empirical analysis. As measures for social media traction, i.e., how extensively nonprofits draw supporters on their social media sites, we use Facebook Likes, Twitter Followers, and Instagram …

How Does Digitalisation Transform Business Models In Ropax Ports? A Multi-Site Study Of Port Authorities, Yiran Chen, Anastasia Tsvetkova, Kristel Edelman, Irina Wahlström, Marikka Heikkila, Magnus Hellström

Journal of International Technology and Information Management

This article investigates the relationship between digitalisation and business model changes in RoPax ports. The study is based on six RoPax ports in Northern Europe, examining their digitalisation efforts and the resulting changes in their business models, leading to further digital transformation. The paper offers insights by reviewing relevant literature on digitalisation’s role in business model innovation and its application in ports. The findings reveal that digitalisation supports relevant business model changes concerning port operation integration within logistics chains, communication, documentation flow, and cargo flow optimisation. However, exploring digitalisation’s potential for diversifying value propositions is still limited. Most digitalisation efforts …

An Empirical Study To Understand The Role Of Institution-Based Trust And Its Antecedents In Iot Adoption By Individuals, Anupam Kumar Nath, Amit Kumar Nath

Journal of International Technology and Information Management

ABSTRACT

The Internet of Things (IoT) enables the connection between humans, physical objects, and cyber objects, resulting in monitoring, automation, and decision-making capabilities. This connection can be complex and lead to uncertainty for individuals before adopting IoT technology. To address this, we conducted research on the role of Institution-based trust in the context of IoT adoption. Our model for IoT adoption is based on existing literature and includes the components of Institution-based trust and its antecedents. Through empirical testing, we confirmed that Institution-based trust positively affects IoT adoption at the individual level. Additionally, we found that User confirmation/disconfirmation and familiarity …

Key Issues Of Predictive Analytics Implementation: A Sociotechnical Perspective, Leida Chen, Ravi Nath, Nevina Rocco

Journal of International Technology and Information Management

Developing an effective business analytics function within a company has become a crucial component to an organization’s competitive advantage today. Predictive analytics enables an organization to make proactive, data-driven decisions. While companies are increasing their investments in data and analytics technologies, little research effort has been devoted to understanding how to best convert analytics assets into positive business performance. This issue can be best studied from the socio-technical perspective to gain a holistic understanding of the key factors relevant to implementing predictive analytics. Based upon information from structured interviews with information technology and analytics executives of 11 organizations across the …

Does Personality Traits And Security Habits Influence Security Of Personal Identification Numbers? The Context Of Mobile Money Services In Tanzania., Daniel Ntabagi Koloseni

Journal of International Technology and Information Management

Security is an important ingredient in financial transactions; as such, it is imperative that attention should be paid to enhancing the security habits and user behaviours of mobile payment services. Establishing a link between security habits, personality characteristics, and security behaviours provides a new dimension to studying security behaviours regarding mobile money services. Therefore, this study investigates how personality traits affect security behaviours and habits and how security habits mediate the link between personality traits and PIN security practices. The study found that conscientiousness, openness to experience, extroversion and security habits influence PIN security practices, while conscientiousness, agreeableness, and neuroticism …

Media And Internet Censorship In India: A Study Of Its History And Political-Economy, Ramesh Subramanian

Journal of International Technology and Information Management

The Indian Constitution, which came into force on January 26, 1950, guarantees various fundamental rights, such as the freedom of speech and expression, freedom of religion, rights to form association, as well as rights to privacy. Yet, since the adoption of the Constitution, the Indian citizen has been subject to varying degrees of media censorship and surveillance. This paper seeks to delve into the historical evolution of media and Internet censorship and surveillance in India. It shows how media censorship of varying types have existed since the British colonists introduced restrictive laws in order to expand and control the native …

Activities Tailoring Within Agile Scrum Roles: A Case Of Nigerian Healthcare Information Systems Development, Yazidu Salihu, Julian Bass, Gloria Iyawa

Journal of International Technology and Information Management

Developing quality agile healthcare information systems requires understanding regulatory compliance and evolving healthcare needs through activities tailored within agile scrum roles. Agile scrum, a widely adopted philosophy, offers significant advantages in managing software development processes. This research explores how activities within the agile scrum roles are tailored to agile healthcare information systems development within the Nigerian context. This study adopted a qualitative case study methodology and interviewed 12 agile practitioners developing healthcare information systems within Nigeria using semi-structured open-ended interview guide questions. The practitioners were selected based on a snowballing process, a sunset of purposive sampling techniques from our network …

Tracking Social Media Conversations On Extreme Weather Discussion: A Longitudinal Analysis, James Chen, Suhong Li

Information Systems and Analytics Department Faculty Journal Articles

With the increasing number of extreme weather events and various disasters, people are paying more attention to environmental issues than ever, particularly global warming. Public debate on it has grown on various platforms, including newspapers and social media. This study examines emotions of the general public on global warming in the context of extreme weather events, how emotions differ by location and the change of emotion on those topics over the time. Topic modeling is used to reveal dominant topics for each type of extreme weather. The results show that discussions on Twitter predominantly focus on floods and drought/heatwaves. There …

The Effect Of Mandatory Esg Disclosure On Firms’ Going-Private Decisions, Ying-Chi Huang

Dissertations and Theses Collection (Open Access)

This study examines whether mandatory ESG disclosure encourages publicly traded firms to go private due to an increase in proprietary costs. I find that firms affected by the European Union’s Non-Financial Reporting Directive 2014/95/EU are more likely to go private after the passage of the directive. The results of the cross-sectional tests suggest that the driver of the decision to go private is the increase in proprietary costs. The main results are more pronounced for firms with fewer peers who voluntarily disclose ESG information, those operating in industries with a higher rate of new entrants, those with higher R&D expenditures, …

The Effects Of Leader Member Exchange Differentiation On Task Performance And Organizational Citizenship Behaviors, Junhui Gan

Dissertations and Theses Collection (Open Access)

This study delves into the intricate dynamics of Leader-Member Exchange (LMX) within working teams, with a specific focus on Leader-Member Exchange Differentiation (LMXD) and its subsequent impact on task performance and Organizational Citizenship Behaviors (OCB). Utilizing a comprehensive, multisource dataset comprising 394 employees across 120 store teams in three furnishing shopping malls in Zhejiang Province, China, this research employs a two-wave data collection methodology to examine the proposed theoretical model.

Contrary to prevailing assumptions in the LMX literature, this study reveals that LMXD does not significantly influence anticipated team conflict, nor does it exert indirect effects on task performance and …

Research On The Industrial Chain Network-Driven Innovation Model Of China's Audio-Visual Industry Park, Yang Chen

Dissertations and Theses Collection (Open Access)

This dissertation explores the model through which Chinese audio-visual industry parks drive innovation leveraging industrial chain networks, with Xing Guang Movie and Television Park as the core case study. It also integrates analyses of several other representative Chinese audio-visual industry parks. Based on these case analyses, it identifies critical elements essential for successful innovation within audio-visual industry parks driven by industrial chain networks, thereby providing a realistic foundation for the theoretical framework of the thesis.

Drawing on innovation theory, network theory, industrial chain network theory, and collaborative capability theory, this study abstracts the model driving innovation through industrial chain networks …

Research On The Relationship Between Social Responsibility Fulfillment And Reputation Of Platform Enterprises, Hong Tao

Dissertations and Theses Collection (Open Access)

In the rapidly evolving platform economy, platform enterprises have emerged as significant contributors to socio-economic development, integrating resources and optimizing service delivery through innovative business models. However, their rapid ascension has also spotlighted significant challenges, especially in fulfilling their social responsibilities (SR) and managing their reputations effectively. This doctoral thesis delves into the intricate relationship between the fulfillment of social responsibilities by platform enterprises and their subsequent reputation in the market. Through a comprehensive literature review, this study identifies a gap in understanding how platform enterprises’ approach to social responsibility impacts their reputation among stakeholders. Utilizing a mixed-method research design …

Keep It Simple? Effects Of Color And Age On Product Packaging, Saamiya R. Mohammed, Alex Robinson

Undergraduate Research Posters

Packaging has always played a pivotal role in consumer decision-making. Specifically, the color of the visual elements placed on product packaging have garnered significant attention for their potential to influence consumer perceptions and behaviors. Color is believed to have emotional/psychological associations across cultural and societal contexts.

On the one hand, research has noted that the use of grayscale does not elicit an emotional response (Clarke and Costall, 2008) and this may be because they’re considered passive colors (Bottomley and Doyle, 2006). Conversely, Jacobs et. al (1991), found that black is associated with being expensive and powerful. Based on the conflicting …