Business Commons^™

Neuroattnfusenet Dual Branch Attention Fusion For Brain Tumor Mri Classification, Md Sanowar Hossain Sabuj, Farzana Sultana, Md Hasan Or Rashid, Rahul Mudhiraj Mullela

Student Publications

Brain tumor MRI classification remains challenging because tumor appearance varies across cases, class boundaries can be visually subtle, and public 2D MRI datasets may contain redundancy or source-specific biases that inflate reported performance. This study proposes NeuroAttnFuseNet, a dual-path attention-guided fusion network for four-class MRI image classification into glioma, meningioma, pituitary, and no tumor. The model combines a Swin-T branch for hierarchical local morphological representation with a frozen DINOv2 ViT-B/14 branch that provides a 768-dimensional global descriptor from the [CLS] token. The Swin and DINOv2 features are concatenated and passed through a channel-attention gate and fusion MLP before final softmax …

Freedom Of Expression Protection And Corporate Concealment Of Bad News: Evidence From State Anti-Slapp Laws, Jimmy Lee, Shaphan Ng, Il Sun Yoo, Liandong Zhang

Research Collection School Of Accountancy

The protection of free speech enhances the ability of various public stakeholders to disseminate privately observed adverse information about public firms, making it difficult for corporate managers to conceal negative information about their companies. Using the staggered enactment of anti strategic lawsuit against public participation (anti-SLAPP) laws across U.S. states as a shock that strengthens free speech protection, we show that stronger protection is associated with less concealment of bad news. This is evidenced by a lower likelihood of stock price crashes, a decreased probability of accounting fraud, and an increased frequency of firm-initiated negative press releases. These results are …

Peer Effects Of Corporate Disclosures: Evidence From The Registration-Based Ipo System In China, Ruilin Liu, Beng Wee Goh, Dan Li, Zheyuan Zhang

Research Collection School Of Accountancy

China launched the registration-based IPO system in 2019 whereby all firms listed on the newly established STAR board (“peer firms”) are required to disclose specific innovation and industry-related information in their prospectus. Using this event as a quasi-experiment, our study investigates the causal effects of peer firms’ disclosures on individual firms’ disclosure strategy. We find that individual firms’ management earnings forecast (MEF) precision, both its form and width, significantly decreases when peer firms disclose more information during the IPO period. In cross-sectional analyses, we find this effect to be more pronounced for individual firms that are likely to experience greater …

Algorithm Envelopment In Platform Markets, Liang Chen, Zhou Zhou, Lester Chan

Research Collection Lee Kong Chian School Of Business

The theory of platform envelopment rests on network effects as the key mechanism for value creation, which nonetheless receives mixed support for its efficacy in determining competitive outcomes. We argue that the value of network effects depends on matching quality, which is a function of platform-specific algorithm technology and market-level data-driven learning. In formalizing these conceptualizations, we analyze a model that demonstrates how an entrant with a superior algorithm technology may outcompete an incumbent possessing a user base advantage, a strategy we call “algorithm envelopment.” By considering specific characteristics of data-driven learning, our analysis leads to propositions regarding the entry …

The Effects Of Financing Green And Brown Sectors: What Do Theories And Evidence Say?, Hao Liang, Maria Teresa Punzi

Research Collection Lee Kong Chian School Of Business

This paper critically examines the economic and welfare implications of financing green and brown sectors. Drawing on a comprehensive review of recent theoretical and empirical literature, we highlight that while conventional green finance—allocating capital toward environmentally friendly (“green”) sectors and away from carbon-intensive (“brown”) sectors—can promote decarbonization, it may also produce unintended externalities. In particular, it can inadvertently incentivize higher emissions from brown firms and contribute to economic disruption. Using a dynamic stochastic general equilibrium (DSGE) model, we demonstrate that lowering the cost of capital for green sectors leads to only modest reductions in emissions, whereas raising it for brown …

Policy Uncertainty Reduces Green Innovation, Mengyu Wang, Jeffrey Wurgler, Hong Zhang

Research Collection Lee Kong Chian School Of Business

Policy uncertainty can undermine the power of government subsidies to stimulate environmentally friendly research and development. We show that Chinese firms’ green R&D falls as the uncertainty of environmental subsidies rises: Exogenous, weather-driven air pollution variability induces subsidies to fluctuate, and firms in areas with high weather-driven subsidy variability undertake less green R&D and hire fewer technical employees, controlling for the average level of subsidies. Heavy emitters and environmental technology firms are more affected. The results also illustrate how policy uncertainty can arise when policymakers are influenced by conditions that are salient but with causes that are difficult to disentangle.

Fluid Agency In Ai Systems: A Case For Functional Equivalence In Copyright, Patent, And Tort, Anirban Mukherjee, Hannah H. Chang

Research Collection Lee Kong Chian School Of Business

Modern Artificial Intelligence (AI) systems exhibit fluid agency in multi-step workflows: lacking human-like consciousness or culpability, yet they display behavior that is (i) stochastic (probabilistic and path‑dependent), (ii) dynamic (co‑evolving with user interaction), and (iii) adaptive (able to reorient across contexts). These properties generate valuable outputs but collapse attribution, irreducibly entangling human and machine inputs. Doctrines that assume traceable provenance—authorship, inventorship, and liability—fracture under this unmappability, yielding ownership gaps and moral “crumple zones.”This Article argues that only functional equivalence stabilizes doctrine under unmappability: Where provenance is indeterminate, legal frameworks should treat human and AI contributions as equivalent for allocating rights …

Large Owner Expropriation Threat And Stock Option Pay's Effect On Firm Risk-­Taking Behaviors In Weak Institutions, Cuili Qian, Lipeng (Gary) Ge, Xuesong Geng, Jiatao Li, Maria Hasenhuttl

Research Collection Lee Kong Chian School Of Business

Research Question/Issue: This study investigates the impact of managerial stock option pay on firm risk-­ taking behaviors in aweak institutional context, a critical question that has been overlooked by the literature. Specifically, we build on the comparative corporate governance perspective that emphasizes the implications of large shareholders' expropriation threat in weak institutions to develop predictions about their impact on the stock option's incentive alignment effect. We further explore the boundary conditions of such a relationship.Research Findings/Insights: Based on a sample of Chinese listed firms between 2006 and 2016, we find that a high level of large shareholders' expropriation threat weakens …

The Charity Capacity Curse, Shirley (Lijun) Zhang, Thomas Allard, David Hardisty, Shane Wang

Research Collection Lee Kong Chian School Of Business

Can displays of charity capacity cues paradoxically harm charities' fundraising efforts? Six pre-registered studies provide evidence of a charity capacity curse whereby donors penalize charities for displaying capacity cues, such as human resources capacity, organizational capacity, and financial capacity cues. This curse occurs because donors perceive higher-capacity charities as needing less help. As donors typically donate based on need, they donate less to charities with superior capacity signals. This effect is attenuated when: (1) higher-capacity charities' needs are made salient, and (2) donors reflect on how their decision impacts end-beneficiaries. This research contributes to the literature on effective altruism and …

An Exploration Of Knowledge-Sharing Behaviour Within A Community-Based Service Provider: A Reflexive Thematic Analysis, Paul Mcmanus

Doctoral

This qualitative research examines the knowledge-sharing (KS) behaviour of employees within a non-profit organisation (NPO) based in Dublin, Ireland. This NPO is a community-based service provider that supports people with disabilities and their families. It operates under the aegis of the Health Service Executive (HSE). The ability of employees to share knowledge is fundamental to the sustained care of society’s most vulnerable. Research on employees’ KS behaviour remains underrepresented within the non-profit sector. This gap in knowledge aligns with the NPO’s view that its KS environment requires improvement. In response to the literature review, a developed taxonomy conceptualises the organisation …

Choice-Based Crowdshipping For Next-Day Delivery Services: A Dynamic Task Display Problem, Alp Arslan, Firat Kilci, Shih-Fen Cheng, Archan Misra

Research Collection School Of Computing and Information Systems

This paper studies integrating the crowd workforce into next-day home delivery services. In this setting, both crowd drivers and contract drivers collaborate in making deliveries. Crowd drivers have limited capacity and can choose not to deliver if the presented tasks do not align with their preferences. The central question addressed is: How can the platform minimize the total task fulfilment cost, which includes payouts to crowd drivers and additional payouts to contract drivers for delivering the unselected tasks by customizing task displays to crowd drivers? To tackle this problem, we formulate it as a finite-horizon Stochastic Decision Problem, capturing crowd …

Shrinkflation And Consumer Demand, Aljoscha Janssen, Johannes Kasinger

Research Collection School Of Economics

This study investigates shrinkflation—the practice of reducing product size while maintaining or slightly changing prices—in the U.S. retail grocery market. We analyze a decade of retail scanner data to assess the prevalence and patterns of product size changes across various product categories. Our findings show that approximately 1.92% of products have been downsized. When comparing total sales, product downsizing is more than five times as prevalent as upsizing. Product downsizing typically occurs without a corresponding decrease in price and is widespread across product categories. Consequently, consumers end up paying more per unit volume. We further find that consumers are more …

Bargaining Inefficiency Due To Mispricing Under Incomplete Information : Evidence From The Bilateral Oligopolistic Containership Time Charter Market, Jaeung Cha

World Maritime University Ph.D. Dissertations

A well-established body of bargaining studies theoretically demonstrates that inherent limitations in observing the counterplayer’s private information give rise to an incomplete information setting in bargaining, leading to efficiency losses associated with mispricing, costly delays, and even bargaining failures. As the shipping market, a business-to-business market in which products are generally heterogeneous and the number of both sellers and buyers is limited by high entry/exit barriers, relies on a bargaining mechanism to determine tailored transaction prices, market pricing is prone to inefficiencies associated with incomplete information. However, the relevant empirical evidence remains underexplored in both the shipping finance and bargaining …

Cracking The Code Of Ai Autonomy: Examining The Role Of Challenge And Hindrance Appraisals And Ai Literacy In Task Satisfaction, Rujuta Parekar

Graduate Studies Theses and Dissertations 2026

AI is constantly evolving and being rapidly integrated into the workplace. Limited research has examined how this integration is affecting employee outcomes, and particularly the impacts of whether employees are expected or mandated to use AI for their work. The present study utilized the challenge-hindrance framework to examine the effect of autonomy in using AI on task satisfaction through challenge and hindrance appraisal among working adults. Since the ability to understand and use AI can influence how individuals perceive it, the moderating effect of AI literacy on the hypothesized research model is also examined. A multi-wave research design was used …

Switching Things Up: Investigating The Costs Of Switching Between Tasks Of Varying Interdependence And Factors That Influence These Transitions, Taylor A. Wilhelmy

Graduate Studies Theses and Dissertations 2026

Though researchers have indicated that there is a high probability teams will transition between tasks of varying interdependence (Benishek & Lazzara, 2019; Mesmer-Magnus et al., 2016), there is a need to further examine this idea (Smith-Jentsch, 2015; Mesmer-Magnus et al., 2016) as few have actually studied it. Expanding upon Moon et al. (2004), this study examines the costs associated with transitioning between two tasks of varying levels of interdependence (i.e., pooled and team interdependence; Saavedra et al., 1993), how these costs vary depending on the order the tasks are engaged while examining how team cognition (i.e., transactive memory systems) and/or …

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Information Discovery, Interpretation, And Analysis By Institutional Investors Around Earnings Announcements, Sami Keskek, Abdullah Kumas

Accounting Faculty Publications

This study examines how institutional investors allocate trading across the earnings an- nouncement cycle and whether industry trading concentration strengthens that activity. The analysis is motivated by two complementary ideas: public disclosures can increase the value of investors’ prior information, and even sophisticated investors face costly information processing. These perspectives imply that institutional trading need not be concentrated only before disclosure and may be strongest after earnings announcements, when investors combine newly released public information with prior firm- and industry-specific signals. Using daily institutional trading data from Ancerno, we find that institutional net trading is positively related to earnings surprises …

“What Is In Vogue?” A Critical Study Of Photography, Psychology, And Power In Vogue Magazine, Hannah Eve Osinoff

MA Theses

Capitalizing on our obsession with beauty and power, this thesis examines, through psychological and art-historical lenses, how Vogue’s use of photography increased the public’s fascination with elitist culture. Using archives and secondary sources, this thesis aims to prove that photography was so powerful that it compelled readers to covet what they did not have. Accordingly, Vogue serves as a key example of how photography informed cultural perceptions of beauty and class. Ultimately, photography has and continues to impact fashion and media, as exemplified by Vogue’s early dominance of this medium and the resulting change in culture.

An Investigation Into The Scottsdale Art Week: Cultural Focus, Location, And Sustainability In An Already Saturated Environment, Sophia K. Meshel

MA Theses

This thesis examines the role of regional art fairs within the wider American art market and examines how these events contribute to the growth of local cultural artistic ecosystems. While firmly established international art fairs often dominate attention within the global market, lesser known regional fairs play an important role in connecting artists, galleries, collectors, and cultural platforms within specific communities. Through analysis of established regional fairs and consideration of factors such as artist selection, audience engagement, institutional partnerships, and economic impact, this study investigates how art fairs can move beyond temporary commercial events to become meaningful cultural platforms. Particular …

A Firm’S Operational Risk: Data Set And Empirical Evidence, Vivek Astvansh, Joseph J. Simpson

International Business and Entrepreneurship Faculty Publications

Problem definition: A firm’s stakeholders would benefit from a quantitative measure of the managerial disclosure of its operational risk and the implications of this disclosure. However, a quantitative and scalable measure of a firm’s disclosed operational risk is unavailable. Thus, the firm’s stakeholders remain unaware of its disclosed operational risk and the risk’s implications. Methodology/results: U.S. law requires a public firm to textually disclose its operational and nonoperational risks in Item 1A of its annual report (i.e., Form 10-K). We train 64 transformer models on U.S. public firms’ Item 1A text to score 131,920 firm-years (16,959 firms, 2005 to 2024) …

Strategic Signaling Or Structural Friction?: How Ai Disclosure Moderates Resource-Performance Dynamics In Hotels And Restaurants, Jaewan Heo

Graduate Studies Theses and Dissertations 2026

Artificial intelligence (AI) has become an increasingly important strategic issue in the hospitality industry. While prior research has primarily examined AI as an operational technology that improves efficiency and service delivery, less attention has been paid to how AI-related disclosures influence investor evaluations of firm resources. This dissertation investigates whether AI-related disclosures moderate the relationship between organizational resources and financial performance in publicly traded hospitality firms.

Drawing on signaling theory and the resource-based view, this study conceptualizes AI disclosures as strategic signals that shape investor perceptions of firm capabilities and future value creation. Firm-level financial data were obtained from Compustat …

Did They Think I Was Rude? The Emotional And Relational Consequences Of (In)Congruence Between Perpetrators’ Self- And Meta-Perceptions Of Workplace Rudeness, Nicholas C. Andriese

Graduate Studies Theses and Dissertations 2026

Workplace rudeness negatively impacts employees and costs organizations millions of dollars each year. Although much is known about the consequences of workplace rudeness, little is known about how perpetrators make sense of and respond to their (potentially) rude behavior. In this dissertation, I propose that perpetrators consider not only their self-perceptions of rudeness, or how rude they believe their actions were, but also their meta-perceptions of rudeness, or their beliefs about how rude another person perceived them to be. Because rudeness is subjective and people vary in their perceptual accuracy, self- and meta-perceptions of rudeness are unlikely to consistently …

Partisan Local Media And Corporate Voluntary Disclosures: Evidence From Sinclair Acquisitions, Ming Li

Theses and Dissertations

I investigate the impact of local media’s political orientation on firms’ voluntary disclosure, exploiting the acquisitions of local TV stations by Sinclair Broadcast Group, a conservative media conglomerate. Drawing on the media bias theory and implementing a staggered difference‐in‐differences design, I find that the local partisan media affects management earnings forecasts. Specifically, Conservative-leaning CEOs in designated market areas (DMAs) affected by Sinclair’s acquisitions forecast more optimistically, increasing forecast frequency and inflating forecasted earnings. The impact is stronger if the DMAs are more Liberal-leaning before the acquisitions and when firms have weaker corporate governance. I also find that the stock market …

A New Functional Setting For Term Structure Modeling Using The Health-Jarrow-Morton Framework, Michael Pokojovy, Ebenezer Nkum, Thomas M. Fullerton Jr.

Mathematics & Statistics Faculty Publications

The well-known Heath–Jarrow–Morton (HJM) framework provides a universal and efficacious instrument for modeling the stochastic evolution of an entire yield curve by explaining the interest rate dynamics in continuous time under no-arbitrage conditions. Existing implementations involve exponentially weighted function spaces as theoretical settings for the former stochastic evolution. While the choice of weight can have a drastic effect on model calibration and subsequent forecasting, it cannot be estimated from market data and does not allow for any objective interpretation. The proposed approach does not have this shortcoming as it adopts a suitably designed unweighted function space. The HJM equation is …

Curating The Other: Colonial Genealogies, Institutional Logics, And Market Classification In The Construction Of 'Latin American Art', Mariana Duque Mordecai

MA in Art Business Dissertations

This dissertation investigates how “Latin American art” emerged as a category within the intertwined fields of museums and the art market, revealing how institutional, linguistic, and economic practices shaped its visibility and limits. It argues that the label was never neutral, but a performative construct born from colonial histories and sustained by market logics that translated cultural difference into economic value. Drawing on decolonial theory, the study examines the creation of MoMA’s Latin American Collection (1943) and Sotheby’s establishment of its Latin American Art Department (1979) to trace how regional identity became a curatorial and commercial framework. Through discourse analysis, …

Revisiting The Foundation Of Strategic Core Theory: Informal Roles And Teamwork Roles In Work Team Centrality, Allen Thomas Shorey

Graduate Studies Theses and Dissertations 2026

Strategic core theory makes a distinction between roles within a team that are central to the team’s workflow (i.e., core roles) and those that are not central (i.e., non-core roles) (Humphrey et al., 2009). This line of work has shown that attributes, such as job-related skill of core team members, were more predictive of team performance than those of non-core members. However, this line of work has primarily examined core and non-core roles as defined by formal taskwork roles. In this thesis, I examine patient care teams and management simulation teams with the principal conviction that (a) informal roles and …

Project Management For Blockchain: Strategic Guidance And Lessons From Practice., Cherie Noteboom, Aravindh Sekar, Deb Tech

Research & Publications

Blockchain technology (BCT) offers powerful solutions to long-standing enterprise challenges such as inefficiencies, lack of transparency, and low stakeholder trust. By enabling secure transaction tracking and real-time data sharing, BCT can improve operational accuracy, streamline workflows, and build confidence across organizational ecosystems. However, the implementation of BCT significantly transforms conventional project management strategies and practices. We propose practical recommendations for each stage of the process group of the project life cycle- Initiating, Planning, Executing, Monitoring & Controlling, and Closing to meet the demands of decentralization, interoperability, and continuous ecosystem coordination inherent in the implementation of BCT projects. Grounded in practitioner …

Agentic Ai As A System Within Systems: A Process Model Of Organizational Embedding., Aravindh Sekar, Deb Tech

Research & Publications

The emergence of Agentic AI systems is reshaping organizational processes through continuous adaptation, autonomous coordination, and real-time operational execution. Unlike traditional artificial intelligence applications focused on discrete decision-making tasks, Agentic AI systems operate continuously and interact dynamically with organizational environments. Existing AI ethics literature has primarily emphasized issues such as fairness, bias, transparency, and accountability within static or decision-centric AI contexts. Similarly, traditional AI alignment research has largely focused on ensuring that AI systems pursue intended goals and remain controllable under specified operational conditions. However, these approaches may be insufficient for explaining how ethical risks evolve with continuously operating autonomous …

Three Essays On Corporate Bond Short Selling, Climate And Credit Risks, Manisha Thapa

Theses and Dissertations (Comprehensive)

This dissertation comprises three essays investigating topics on Corporate Bond Short Selling, Climate and Credit Risks.

The first essay addresses the question: Does climate risk influence bond short selling? We address this question by studying how climate risk influences the relationship between corporate bond short selling and subsequent credit default swap (CDS) spreads. We find that future CDS spreads are strongly related to bond short selling for the high climate risk firms. In particular, our fixed effects triple difference-in-differences (DiD) regressions show that sensitivity of subsequent CDS spreads to lagged bond short selling is significantly higher for firms with high …

Transformational Leadership And Employees’ Organizational Citizenship Behavior: Examining The Role Of Perspective-Taking, Job Satisfaction, And Organizational Trust, Marie A. Smith

Dissertations

The study surveyed employees in the service and helping professions (for example retail, healthcare related, hospitality), to examine the impact of transformational leadership on employee organizational citizenship behavior (OCB). Specifically, it tested job satisfaction and organizational trust as possible mediators to the transformational leader to employee OCB relationship and evidence of perspective-taking as a possible moderator to either of these mediated relationships. The study employed PLS-SEM as the method of analysis and examined the influence of transformational leadership, and employee job satisfaction and trust, on employee OCB. The social exchange theory’s reciprocal nature and the leader-member exchange (LMX) theory, based …