Business Commons^™

The Impact Of Corporate Governance On Earnings Management In Islamic And Conventional Banks, Christina A. Al Hajjar, Ekramy S. Mokhtar, Mohamed M. Mandour

BAU Journal - Society, Culture and Human Behavior

Purpose – This paper aims to examine the association between internal corporate governance and earnings management and to compare earnings management practices in Islamic banks versus conventional banks in the MENA region.

Design/methodology/approach – This paper uses an unbalanced panel data of 20 Islamic banks and 100 conventional banks, from eleven countries in the MENA region over the period 2012-2017. Discretionary accruals are used to measure earnings management by estimating loan loss provision. Regression analysis is used to test the hypotheses.

Findings – The results indicate that Islamic banks provide fewer earnings management practices compared to conventional banks. Besides, the …

The Effect Of Leader-Member Exchange, Co-Worker Cooperation And Locus Of Control On Employee Outcomes In Lebanese Smes: Perceptions Of Politics As A Mediator, Sakina El Jisr, Abdul Rahman Beydoun, Nehale Mostapha

BAU Journal - Society, Culture and Human Behavior

Purpose – This study aims to investigate the nature of the relationships between three variables (leader-member exchange, locus of control and co-worker cooperation) and two employee outcomes (job satisfaction and turnover intention). It also examines whether these relationships are mediated by perceptions of politics.

Design/methodology/approach – Survey data was obtained from 300 employees from Lebanese SMEs located between Tripoli and Beirut. Mediation was tested using Baron and Kenny (1986)’s framework.

Findings – Results revealed that leader-member exchange and co-worker cooperation are positively related to job satisfaction and negatively related to turnover intention. Locus of control, on the other hand, is …

The Role Of Country Of Origin, Perceived Value, Trust, And Influencer Marketing In Determining Purchase Intention In Social Commerce, Ali A. Abou Ali, Alaa A. Ali, Nehale Mostapha

BAU Journal - Society, Culture and Human Behavior

The paper aims to improve understanding about the causes why customers intend to purchase online through social media networks. The study examined factors affecting purchase intention namely: country of origin effect, trust, perceived value, and influencer marketing on the willingness of buyers to purchase clothes through social commerce. A questionnaire was established for data collection, and 400 forms were collected in Lebanon, and were analyzed using SEM to examine the relationships in the conceptual framework suggested. Results designated that country of origin, trust, and perceived value were three significant precursors of customers’ purchase intention in the context of social commerce. …

Financial Structure And Systemic Risk: Evidence From Selected Mena Region Countries, Maggie J. Houshaimi

BAU Journal - Society, Culture and Human Behavior

Against the context of the consecutive world financial crisis, this paper aims to evaluates the merits of market-based against bank-based financing by analyzing the correlation between financial structure and systemic risk of eleven countries within the MENA region. Within the study three hypotheses are tested; first, if financial structure and systemic risk are significantly related, second, if this relation is non-linear relationship and the third one is if bank financing doesn’t contribute to systemic risk above the threshold financial structure value. To our knowledge no paper has addressed this issue in the selected countries. This paper uses a balanced panel …

Short-Term Institutions, Analyst Recommendations, And Mispricing: The Role Of Higher Order Beliefs, Martijn Cremers, Ankur Pareek, Zacharias Sautner

Department of Finance Faculty Research

We document that stocks that have optimistic (pessimistic) consensus recommendations and are currently held by many short-term institutions exhibit large stock-return reversals: Their large past outperformance (underperformance) is followed by large negative (positive) future alphas. The predictable return reversals originate from overreaction to past recommendation releases and the correction of these overreactions around future releases. Results are stronger when earnings news is released and at firms with higher fundamental uncertainty. Further, firms with more short-term institutions show stronger announcement returns and price drift after recommendation changes. Our results are consistent with models of higher order beliefs where short-term institutions coordinate …

Leading Organizational Learning, Jessica C. Wells

HCA Healthcare Journal of Medicine

Leadership is hard to define but easy to recognize and is found in every facet of life. Leaders themselves range from good to bad, the extremities of which are determined by their character, actions, perception of self, how they are perceived by others and their worldviews. An individual’s values provide the basis for ethical decisions, which makes self-awareness a critical element in the development of one’s leader identity. This article provides an overview of leader identity development and offers ways for leaders to apply ethics in their everyday lives.

Second Spring Semester Meeting: February 26th, 2021

Golf Management Program: Publications

Second Spring Semester Meeting: February 26th, 2021

PGM Student Club, PGA Golf Management, University of Nebraska-Lincoln

Honstead, John, Collection, 1901-1930, Special Collections, Leonard H. Axe Library

Finding Aids

A collection of records, ledgers, and receipts from John Honstead’s store. The collection also includes Chloe Honstead’s purse and notebooks.

John Honstead was born in Van Wert, Ohio, October 1851. He became proficient in carpentry and by the age of 19 was teaching the trade. Honstead came to Neosho County, Kansas in 1879 where he worked as a carpenter and farmed. A few years later, he moved to Moran, Kansas and became a contractor and builder, building the schoolhouse, businesses houses, and residences. Honstead then went on to operate the hardware and undertaking business in Mulberry, Kansas. John Honstead was …

Islamic Insurance On Research: Bibliometric Analysis, Dedi Kusmayadi, Irman Firmansyah, Iwan Hermansyah

Library Philosophy and Practice (e-journal)

This study explains the development of articles on Islamic insurance. The data is taken from dimensions.ai database from 2014 to 2021. The data analysis is bibliometric using R biblioshiny software. The number of articles collected is 500 documents from the Journal 399 documents, Chapter 60 documents, edited book 8 documents, monograph 6 documents, preprints 13 documents, and proceedings 14 documents. The results of the analysis show that the development of articles with the theme of Islamic insurance has increased. The most productive author is Billah MM with a total of 12 articles, while the author who writes the most consistent …

2021-February-25-Free Webinars For Esl Support Program, University Marketing And Communication, East Tennessee State University

ETSU News

p xmlns:ouc="https://omniupdate.com/XSL/Variables">JOHNSON CITY (Feb. 25, 2021)  — Students interested in a high impact pharmacy career whose first language is not English can sign up for a free webinar on March 17 or April 14, at 1 p.m. on both days, to learn more about an English support program at East Tennessee State University Bill Gatton College of Pharmacy.

The webinars are part of a $45,000 grant the college received to help continue its focus on promoting a diverse and inclusive student culture. The grant supports mentoring, engagement and retention efforts for pharmacy students whose first or best language is …

2021-February-25-Three Emerging Writers, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY (Feb. 25, 2021) – “Three Emerging Writers” – Shuly Xóchitl Cawood, Ciona Rouse and Larry Thacker – will visit East Tennessee State University virtually on Wednesday, March 3, to work with university students and to give a free public reading of their work.

The reading will begin at 4 p.m. via Zoom.  Each writer will present a 15- to 20-minute reading.

Three Emerging Writers

The “Three Emerging Writers” series is a popular and well-attended …

Immersive Media & Books: Consumer Behavior And Experience With Multiple Media Forms, Panorama Project, Rachel Noorda, Kathi Inman Berens

English Faculty Publications and Presentations

This is the first study to capture data about how people engage with books, video games and TV/movies. The study’s main emphasis is on behavior with books, with demographic data in three age groups, five U.S. regions, and seven racial/ethnic groups. Books exist in a connected media ecosystem where the most important customers are avid: avid book engagers (4+ books per month), but also avid consumers of other media. It is possible that these people are the ones who drove the 8.2% increase in book sales during 2020. This study finds that customers who engage avidly with books do so …

Home-Deliveries Before-During Covid-19 Lockdown: Accessibility, Environmental Justice, Equity, And Policy Implications, Miguel Figliozzi, Avinash Unnikrishnan

Civil and Environmental Engineering Faculty Publications and Presentations

During the COVID-19 lockdowns, home deliveries have changed from being a desirable luxury or comfortable solution to a health-supporting and essential service for many COVID-19 at-risk populations. However, not all households are equal in terms of access to home deliveries. The onset of COVID-19 has brought to light access inequalities that preceded the pandemic and that the COVID-19 lockdown has exacerbated and made visible. The concept of home-based accessibility (HBA) is introduced, and novel research questions are addressed: (i) What type of households had zero home deliveries before COVID-19 lockdown? (ii) How the COVID-19 lockdown affected the type of households …

Beverage Bottle Capacity, Packaging Efficiency, And The Potential For Plastic Waste Reduction, Rafael Becerril Arreola, R. E. Bucklin

Faculty Publications

Plastic pollution is a pressing issue because authorities struggle to contain and process the enormous amount of waste produced. We study the potential for reducing plastic waste by examining the efficiency with which different polyethylene terephthalate (PET) bottles deliver beverages. We find that 80% of the variation in bottle weight is explained by bottle capacity, 16% by product category, and 1% by brand. Bottle weight is quadratic and convex function of capacity, which implies that medium capacity bottles are most efficient at delivering consumable product. Local data on PET bottle sales and municipal waste recovery validate the findings. A 20% …

2021-February-25-National Spotlight On Rural Health Care, University Marketing And Communication, East Tennessee State University

ETSU News

Community Outreach

JOHNSON CITY (Feb. 25, 2021) –  A national publication is spotlighting East Tennessee State University Bill Gatton College of Pharmacy’s innovative approaches to train student pharmacists to care for rural and underserved populations.

The latest issue of Academic Pharmacy NOW, the news magazine of the American Association of Colleges of Pharmacy, addresses health disparities that can result in worse health care outcomes for rural populations and highlights …

2021-February-25-President Noland Issues Message To Campus, University Marketing And Communication, East Tennessee State University

ETSU News

The following is a message from ETSU President Brian Noland to students, faculty and staff on February 25, 2021. 

Dear ETSU community,

As I reflect upon the events of the past week, I am struck by the intensity of emotion surrounding our student-led efforts to call awareness to issues of social justice and structural inequities in our nation. This past week, I have spent time gaining a deeper understanding by listening to our faculty, staff, and students, learning from their perspectives. I have also been engaged in similar conversations with community leaders, alumni, and our legislative delegation in an effort …

Proposed Statement On Auditing Standards, Inquiries Of The Predecessor Auditor Regarding Fraud And Noncompliance With Laws And Regulations; Exposure Draft (American Institute Of Certified Public Accountants), 2021, February 25, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Interpretations And Definition: Responding To Noncompliance With Laws And Regulations, February 25, 2021, Comments Are Requested By June 30, 2021; Exposure Draft (American Institute Of Certified Public Accountants), 2021, February 25, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On Proposed Interpretations And Definition: Responding To Noncompliance With Laws And Regulations, February 25, 2021, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On Proposed Statement On Auditing Standards, Inquiries Of The Predecessor Auditor Regarding Fraud And Noncompliance With Laws And Regulations. February 25, 2021, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

2021-02-25 Faculty Senate Evaluations Committee Meeting Minutes, Morehead State University. Faculty Senate., Evaluations Committee.

Faculty Senate Records

The Faculty Senate Evaluations Committee meeting minutes for February 25, 2021.

What Happens Here? Educating Las Vegas’S Guests During Covid-19, Marta Soligo

UNLV Gaming Research & Review Journal

When, in 2003, the Las Vegas Visitors and Convention Authority (LVCVA) launched the tag line “What happens here, stays here,” it reinforced the idea, already supported by the media, that in Sin City everything is allowed. Looking at the COVID-19 crisis, one might wonder how, after being seen for years as a place without restrictions, Las Vegas could convince its tourists to respect some rigid safety guidelines. This paper tries to answer that question starting from the framework of the host-guest relationship, which is widely used in anthropology and sociology of tourism. On the one hand, I state that short-time …

Gratitude, Stephanie Weddington, Megan Paul

Umbrella Summaries

What is gratitude?

There are three ways of thinking about gratitude—as a state, a trait, or a tendency that can be improved through practice. A person can experience a brief state of gratitude in response to a specific event or another person’s kind actions (Emmons & McCullough, 2003). Gratitude is also considered a more enduring personality trait, disposition, or life orientation in which an individual has a general propensity to feel grateful for, notice, and appreciate the positives in day-to-day life (McCullough et al., 2002; Wood et al., 2010). Finally, individuals can enhance their tendency to feel grateful over time …

Nebraska Monthly Economic Indicators: February 24, 2021, Eric Thompson

Leading Economic Indicator Reports

The LEI-N rose by 0.72% during January 2021. The indicator has risen during each of the last four months, suggesting that the Nebraska economy will expand solidly through mid- 2021. In January, the leading indicator primarily rose due to strong business expectations. Respondents to the January Survey of Nebraska Business reported plans to increase sales and employment over the next six months. Overall, three of the six components of the leading indicator improved during January. Airline passenger counts rose modestly, while the value of the U.S. dollar fell. A weaker dollar is positive for Nebraska businesses which compete in international …

2021-February-24-Dr Retha Gentry Named To Tennessees Rising Star Nurse Leaders, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY (Feb. 24, 2021) –  Dr. Retha Gentry, associate professor in East Tennessee State University’s College of Nursing, was recently named a 2021 Tennessee Rising Star Nurse Leader as part of the 40 Under 40 Nurse Leaders program.

Award selection was based on criteria determined by leaders from the Tennessee Action Coalition, Tennessee Nurses Association, and Tennessee Hospital Association. The honorees were chosen based on leadership among peers and others, professional growth and development, contribution to building a culture of health in their community, and commitment as a role model for health. 

“It is a privilege to be selected …

2021-February-24-Carter Railroad Museum To Host Lil Ones On Feb, University Marketing And Communication, East Tennessee State University

ETSU News

ET&WNC Standard Gauge Operation

Seen here at the shops near Legion Street in 1959, the ET&WNC standard gauge operation was one of the final in America to convert to diesel locomotives, doing so in 1967. Serving the Bemberg and US Rayon plants in Elizabethton, this final segment of the Tweetsie operation was Johnson City’s “own railroad.” 

(Photo credit: Geoff Stunkard collection)

JOHNSON CITY (Feb. 24, 2021) –  The George L. Carter Railroad Museum, located in the Campus Center Building of East Tennessee State University, will restart its popular monthly Heritage program with short lines and industrial rails themed “Lil’ Ones” …

Online Brand Advocacy And Brand Loyalty: A Reciprocal Relationship?, Violetta Wilk, Geoffrey N. Soutar, Paul Harrigan

Research outputs 2014 to 2021

© 2021, Emerald Publishing Limited. Purpose: The purpose of this study is to increase the understanding of the online brand advocacy (OBA) and brand loyalty relationship through a social identity theory lens. Design/methodology/approach: An online survey was used to obtain the needed data and the relationships of interest were examined using a partial least squares structural equation modelling approach. Findings: Brand loyalty and consumer-brand identification were found to be predictors of OBA, while OBA impacted on purchase intent. In addition, a strong reciprocal relationship was found between OBA and brand loyalty, which has not been reported in prior studies. Research …

The Impact Of Covid - 19 On The Student Experience: A Wmu Student Survey And Study, Henry Thiry

Honors Theses

Over the past year it has become clear that the COVID-19 pandemic has drastically changed college students’ everyday lives. Students are less likely to be employed or rely less on wage income and are also less likely to get very ill and die because of COVID-19. Moreover, courses moving online, loss of social connection, and drastic changes in the lives of students’ parents and other family has negatively impacted many students' ability to thrive. In order to measure the impact of COVID-19 on the student experience at Western Michigan University, I conducted a survey of students based on a survey …

Poster: “United Way Of Northeast Florida Would Like To Thank Its Senior Initiative Sponsor Bcbsf”, United Way Of Northeast Florida

Florida Blue Archives Printed Materials

No abstract provided.

Poster: Happy Birthday To Florida Blue’S #1 Ambassador!, Florida Blue

Florida Blue Archives Printed Materials

No abstract provided.