Business Commons^™

Should More Teams "Trust The Process" Of Tanking?, Eduardo G. Minuci, Alexander Cardazzi, Candon Johnson

Economics Faculty Publications

In many professional sport leagues, the worst-performing teams receive higher probability of earning top draft picks. This provides teams incentives to purposefully lose, or "tank," if they are not likely to contend for the playoffs or championships. We evaluate the effectiveness of tanking to improve team outcomes by examining the most explicit tanking case in the NBA: the "Trust the Process" Philadelphia 76ers. Using synthetic control, we demonstrate that tanking caused the 76ers to be more successful in terms of winning and operating income. However, only operating income had a plausibly positive present value when calculating discounted present values.

The Level Of Faculty Members' Awareness At The University Of Tabuk Of The Importance Of Using Artificial Intelligence Applications In Teaching According To Selected Demographic Variables, Mufleh Bin Qublan Bin Bajad Al Judea

University of Tabuk Journal for Humanities and Social Sciences

The present study investigates the level of awareness among faculty members at the University of Tabuk regarding the importance of employing artificial intelligence (AI) applications in teaching. To achieve this aim, the study examines the influence of several demographic and professional variables, including academic rank, gender, years of teaching experience, and the level of training in artificial intelligence. A descriptive-analytical approach was adopted, and data were collected through a questionnaire administered to a sample of faculty members in the College of Education. The results revealed no statistically significant differences in awareness levels attributable to academic rank, gender, or teaching experience. …

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 …

Do Cohort Restatements Generate Contagion? A Re-Examination, Melissa F. Lewis-Western, Timothy Seidel, Michael S. Wilkins

Faculty Publications

Gleason, Jenkins, and Johnson (2008) provide evidence that restatements lead to stock price declines among non-restating industry peer firms, suggesting that investors perceive contemporaneous manipulation within the industry. In contrast, Kedia, Koh, and Rajgopal (2015) find that restatements—especially less severe ones—encourage peer firms to initiate earnings manipulation. These divergent findings, together with the rising prevalence of less severe restatements and advances in monitoring technologies, motivate a re-examination of manipulation contagion. Although we are able to replicate the results of both seminal studies, we find that the results in Kedia, Koh, and Rajgopal (2015) are sensitive to design choices that affect …

Can Lower(Ed) Expert Opinions Lead To Better Consumer Ratings?: The Case Of Michelin Stars, Xingyi Li, Yiting Deng, Puneet Manchanda, Bert De Reyck

Research Collection Lee Kong Chian School Of Business

Expert opinion exerts tremendous influence on the purchase journey, but its effect on overall consumer experience is ambiguous because it can give rise to both “expectation” and “reputation” effects. This paper explores the effect of expert opinions on consumer experience via the lens of consumer reviews in the restaurant industry, where the expert opinions are conveyed by Michelin stars. The paper uses a unique data set based on the Michelin Guide for Great Britain & Ireland from 2010 to 2020. The data include consumer reviews on TripAdvisor for all restaurants that were awarded Michelin stars during this period and a …

Crisis Communication In The Influencer Era: A Crisis Response Analysis Of Poppi And Alani Nu, Meredith E. Staley

Honors College Theses

As social media continues to reshape modern public relations practice, beverage brands like Alani Nu and Poppi offer relevant examples of influencer-driven communication and crisis response. This honors thesis compares and contrasts these brands following two major crises: Poppi’s influencer vending machine campaign and the health concerns and backlash surrounding Alani Nu’s energy drinks. Despite the well-known prevalence of these brands, there is little scholarly research examining their crisis communication strategies. Guided by Situational Crisis Communication Theory, this study uses a combination of social and news media content analysis to evaluate how each brand responded to its respective crisis. Each …

Fostering Relational Leadership Skills In Mining: The Signal Online Program, Arian Kunzelmann, Armaghan Shafaei, Esme Franken, Kate Blackwood, Tim Bentley, R. Xia, L. Deacon

Research outputs 2022 to 2026

Summary: Leaders play a critical role in shaping workplace well-being, respect, and mental health in mining. This study examined the relational leadership capabilities underpinning the SIGNal program and explored the contextual factors that influence leadership development and the application of learning in mining workplaces. The quantitative findings showed that supportive, inclusive, growth-oriented, and adaptive leadership behaviours tend to co-exist and are strongly associated with positive worker outcomes. Workers who perceived their leaders as highly relational reported substantially higher levels of job satisfaction, work engagement, well-being, and respect at work. The findings also highlighted the importance of organisational factors, with psychosocial …

Cash Flow, Working Capital Management And Firm Performance - A Cross-Sectoral Study In An Emerging Market Context, Thuy Thanh Nguyen

DLSU Business & Economics Review

This study investigates the impact of operating cash flow and working capital management on firm performance, with a particular focus on how these relationships are moderated by industry characteristics in an emerging market context. Using a dataset of 1,480 firm-year observations from 185 Vietnamese enterprises between 2016 and 2023, the analysis employs panel data regression with feasible generalized least squares estimation. The results reveal that operating cash flow and accounts payable turnover positively influence return on assets, whereas accounts receivable turnover has a negative effect. Inventory turnover is not statistically significant. Notably, the magnitude and direction of these effects vary …

Diffusion Of The Internet And Digital Divide In Post-Soviet Countries, Behrooz Asgari, Cosmos Amoah, Sudipa Majumdar

DLSU Business & Economics Review

This study explores the diffusion process of the internet in countries that were previously known as the U.S.S.R. and are currently divided into 15 countries. Utilizing the S-shaped logistic curves, this paper forecasts future trends in internet diffusion in these economies. Data varied in range, with each country having different time frames for similar variables. The logistic curves for each country determined the length of time of internet diffusion, maximum carrying capacity, and different stages of the diffusion process, namely, emerging, growth, maturity, and saturation. The results show that all countries have exceeded the emerging and growth phases, with 13 …

Signals Of Value: A Comparative Analysis Of Sde And Ebitda In Predicting Microbusiness Sale Price, Joseph E. Turley

Theses, Dissertations and Capstones

This dissertation compares the predictive accuracy and stability of Seller’s Discretionary Earnings (SDE) and Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA) in explaining realized sale prices of microbusinesses. Microbusinesses, defined as firms with fewer than ten employees and annual revenue below $2.5 million, face persistent valuation challenges due to information asymmetry, owner dependence, and informal financial reporting. The study analyzes 5,499 completed U.S. transactions from the DealStats database (2014–2024) after applying microbusiness criteria and outlier trimming. Predictive accuracy is measured by absolute percentage error between actual sale prices and prices implied by each metric. Findings show that SDE-based predictions …

Meeting Battery Electric Vehicle Demand With A Focus On Throughput Capacity Across The Transport Nodes In The Upstream Cobalt Supply Chain, Nicholas J. Visconti

Dissertations

This study assesses whether cobalt transport capacity in sub-Saharan Africa is sufficient to support projected battery electric vehicle (BEV) demand under the Paris Accord. Using open-source data from ArcGIS, the Highway Capacity Manual, and the World Bank, the analysis applies a simplified linear programming approach to estimate the maximum throughput of the primary transport corridor connecting the Democratic Republic of the Congo to the Port of Durban. The model identifies significant constraints along the Rutenga-to-Beitbridge segment, reducing network capacity to an estimated 42,494 tons of ore per day. When converted to refined cobalt, this capacity falls well short of the …

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 …

Does Auditor Quality Enhance Csr Disclosure?, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo, Yanping Xu

Research Collection School Of Accountancy

We investigate the relation between auditor quality and client firms’ corporate social responsibility (CSR) disclosure. Using an international sample of firms from 36 countries over the period 2009–2018 and a measure of the extent of CSR disclosure from Bloomberg, we find strong evidence that client firms with higher quality auditors provide more CSR disclosure. In cross-sectional analyses, we show that the relation between auditor quality and CSR disclosure is accentuated when the information environment is poorer and when the financial reporting environment and the legal institutions are weaker. Lastly, we document that firms with higher quality auditors also exhibit better …

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 …

The State Of The Region: Hampton Roads 2026, Dragas Center For Economic Analysis And Policy, Old Dominion University, Vinod Agarwal, Josh Andrews, Andrea Barcenas, Barbara A. Blake, Leora Friedman, Elizabeth Janik, Angela Kwao, James V. Koch, Feng Lian, Nathan Moore, Melody Nguyen, Terry Parker, Mohamed Rahoui, Ashley Russ, Robert Mcnab

State of the Region Reports: Hampton Roads

This is Old Dominion University’s 27th annual State of the Region: Hampton Roads Report. While it represents the work of many people connected in various ways to the university, the report does not constitute an official viewpoint of Old Dominion, its president, Brian Hemphill, Ph.D., the Board of Visitors, the Strome College of Business, or the generous donors who support the activities of the Dragas Center for Economic Analysis and Policy.

This year’s report provides an opportunity to reflect on the region’s recent economic performance and ask how changes in federal trade, immigration, civilian employment, and spending policy have impacted …

Electric Vehicle Industry: Japan And China, Minoo Tehrani, Yu Cui

Business Faculty Publications

This research concentrates on the electric vehicle (EV) industry in China and Japan. China is the largest and Japan the third-largest auto production country after the U.S. This study explores the current and future transition to battery electric vehicles and hybrid electric vehicles in Japan and China. Three Japanese auto companies, Toyota, Honda, and Nissan, and BYD from China are studied in this research. Toyota, Honda, and Nissan are actively pursuing the development of hybrid electric vehicles in Japan. Meanwhile, the research examines the Chinese EV company BYD, which is a major global competitor in the EV industry. This study …

I Can't Stop: The Effects Of Psychological Climate For Overwork On Recovery Experiences, Jeffrey Drake Terry, Konstantin P. Cigularov

Psychology Faculty Publications

Recovery experiences are important for many health and well-being outcomes. One potential threat to an individual's recovery experiences in the workplace is psychological climate for overwork. The purpose of the present study was to examine the relationship between psychological climate for overwork and recovery experiences. Using a multi-wave research design (N = 202), we found that psychological climate for overwork had direct effects on psychological detachment and indirect effects on psychological detachment and relaxation through cognitive workaholism and work-recovery guilt. These results suggest that psychological climate for overwork may contribute to an individual's experience of cognitive workaholism and work-recovery guilt, …

From Classroom To Career: Use Of Digital Collaboration Tools To Bridge Theory & Practice, Della Clark, Kristina Kaufman, Sphurti Sewak, Peter Kaufman, Rick Valentin, Hulda Black

Faculty Publications – Marketing

Teamwork and project management skills, from in-person to remote interactions, remain central to marketing graduates’ career readiness, yet students often complete team projects with limited guidance on how to organize work, especially in hybrid and technology‑mediated environments. This study explores a pilot of integrating Miro, a widely used digital collaboration whiteboard, into classroom student projects. A pre- and post-survey design was implemented across two undergraduate marketing courses at a large Midwestern U.S. university to explore if Miro can improve students’ team‑project experience and perceived preparedness for working with emerging technologies. Students completed a questionnaire at the beginning of the semester …

Brewing Resilience: Cooperatives, Micro-Mills, And The Quest For Survival In Costa Rica's Changing Coffee Landscape, Leila N. Iredell

Honors Theses

This thesis examines how different organizational models in Costa Rica's coffee sector shape producers’ ability to capture value, build resilience, and sustain rural livelihoods in a rapidly changing global market. In comparing traditional cooperatives and new micro-mills, I examine specifically how control over the value chain, access to markets, and social infrastructure differ across models and what these differences mean for the farmers who depend on them. This project analyzes how the collapse of international price agreements and decades of market volatility drove producers toward new strategies, from independent processing and direct trade to coffee tourism. Costa Rica stands as …

Ai-Assisted Task Completion: Consumer Sentiments By Effort Level, Jason Mickey Martin

Graduate Theses, Dissertations, and Problem Reports (ETD)

This study examines consumer anger in reaction to firms’ use of artificial intelligence (AI) to assist them in the completion of tasks. Specifically, we focus on instances when AI supplements rather than replaces human effort. Using cognitive appraisal theory and psychological contract constructs, this research investigates how the amount of effort consumers invest into a service review and the effort reciprocated by firms influences emotional reactions. Across two studies, using scenario-based experiments, we find that consumers report higher levels of anger when AI is used to aid in responding to high-effort reviews compared to low-effort reviews. The results suggest that …

Beyond The Brotherhood: Exploring Communal Leadership In Masculinity Contest Cultures, Scott A. Metzler

Antioch University Dissertations & Theses

This phenomenological study explores the lived experiences of formal and informal leaders who exercise communal leadership, characterized by collaboration, inclusion, and relational focus, within the masculinity contest cultures of law enforcement and the fire service, where strength, competition, and hierarchical leadership often rule the day. Through in-depth qualitative interviews with 19 participants across the United States, this research investigates how and why leaders choose to challenge organizational norms, how they perceive the effects of their decisions on themselves and others, and how they navigate the tensions and contradictions between communal leadership and hypermasculine cultural expectations. The findings reveal that leaders …

Examining Moral Susceptibility In Ai Vs. Human-Assisted Decision-Making, Seth James Fogle

Graduate Theses, Dissertations, and Problem Reports (ETD)

Artificial intelligence (AI) systems are increasingly integrated into decision-making contexts, yet their influence on ethical judgment remains unclear. This study examines whether advice from an AI advisor, compared to a human advisor, affects moral susceptibility in a consumer decision-making scenario. Using a 2 × 2 between-subjects experimental design (advisor type × price condition), this research tests whether personal agency, perceived objectivity, and diffusion of responsibility operate as psychological mechanisms underlying ethical decision-making.

Results indicate that advisor type did not significantly influence moral susceptibility, nor did it significantly affect the proposed mediators. Additionally, the price condition did not moderate these relationships. …

Can Art Function As A Financial Asset Class? Conditions, Risks, And Emerging Solutions, Aurelia Labbé

MA Theses

The art market has grown significantly over recent decades, supported by rising global demand, record auction results and increasing interest from collectors pursuing financial returns. This evolution has encouraged the development of investment-oriented practices and strengthened the notion that artworks can function as financial assets. This shift takes place in a market shaped by subjectivity, opacity and limited regulatory oversight, where valuation methods, provenance documentation and professional standards remain highly uneven. These conditions make art investment particularly complex and raise essential questions about the factors that support or weaken the legitimacy of art as an asset class. This thesis examines …

Can Whistleblowing Improve Organizational Effectiveness? Evidence From Financial Reporting Misconduct, Hong Kim Duong, Sadok El Ghoul, Omrane Guedhami, Emmanuel Sequeira, Zuobao Wei

Accounting Faculty Publications

Background

While whistleblowing (WB) has attracted growing research interest in recent years, several critical WB-related issues remain underexplored.

Purpose

This study examines the impact of external WB allegations on a firm’s organizational capital (OC). Such allegations often indicate management’s failure to address employee concerns internally, spotlighting potential deficiencies in internal reporting systems, employee communication, training, and trust in organizational fairness. To mitigate reputational damage, restore employee trust, and prevent future incidents, we posit that WB firms respond by increasing OC investment.

Research design

We employ a difference-in-differences approach, comparing OC changes in WB-targeted firms with those in a propensity score-matched …

Does A More Functionally Diverse Top Management Team Make The Financial Statements More Comparable?, Md Mahmudul Hasan, Audrey Wen-Hsin Hsu, Sayan Sarkar, Tsung-Hsuan Joey Yang

Accounting Faculty Publications

We examine whether top management team (TMT) functional diversity affects financial statement comparability. Drawing upon upper echelons theory and the information sharing perspective in diversity research, we argue that TMT functional diversity produces more comparable financial statements due to better information sharing and integration. Using a sample of US firms, we find that financial statement comparability is positively associated with TMT functional diversity. We also find that the positive relationship between TMT functional diversity and comparability is more pronounced in firms with a poor information environment. Our findings remain robust after addressing endogeneity concerns. This study contributes to the existing …

Lost In The Language: Data Breaches And The Strategic Fog Of Risk Disclosures, Ling Tuo, Shipeng Han

Accounting Faculty Publications

This study examines whether firms strategically adjust the readability of Item 1A (“Risk Factors”) disclosures following data breaches. Using U.S. firm-year observations from 2006 to 2023, we find that data breaches are associated with a significant decline in Item 1A readability. This decline is not accompanied by a meaningful increase in informational content; instead, post-breach disclosures exhibit higher syntactic complexity, more positive tone, and lower textual similarity to prior and industry peers' filings, consistent with strategic obfuscation rather than transparent reporting. The readability decline is amplified among firms facing higher litigation risk but attenuated among firms with stronger reputations for …

Sociocultural Outsidership In Entrepreneurship: Rethinking The Double-Edged Role In Marginalisation, Robert J. Pidduck, Susana C. Santos, Eric W. Liguori, Reginald Tucker, Alexander Newman

Management Faculty Publications

This editorial introduces the special issue on marginalisation and entrepreneurship. While entrepreneurship research has long examined the impact of economic deprivation and structural barriers, far less attention has been given to sociocultural elements of outsidership – such as status incongruence, class-based identity conflict or cultural misalignment, among other related facets. We bring these dynamics to the fore, offering a conceptually rich yet ideologically neutral lens through which to understand how outsider dynamics can shape entrepreneurial cognition, legitimacy and venture development. Further, by synthesising emerging work across fragmented literatures, we propose a research agenda that explores sociocultural outsidership not only as …

Editor's Note: Economic Resilience In Contested, Noisy, And High-Pressure Environments, Marites Tiongco

DLSU Business & Economics Review

No abstract provided.

Health Status In East Texas, Manuel Reyes-Loya, Cecilia Cuellar, Marilyn Young, Luisa Moraes

Hibbs Newsletter

This issue of the Hibbs Newsletter examines the key economic drivers of East Texas, highlighting trends in GDP, employment, and wages across major metropolitan areas. From 2015 to 2023, the region experienced steady economic growth, led primarily by healthcare, manufacturing, and mining industries. The report emphasizes healthcare as a dominant contributor to both employment and high-wage occupations, offering insight into the region’s evolving economic structure