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Full-Text Articles in Business

Pcaob Standards And Related Rules As Of December 2019, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa) Dec 2019

Pcaob Standards And Related Rules As Of December 2019, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

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Islamic Expression On Instagram Social Media: Marketing Communication Strategies Equestrian And Archery Tourism In Indonesia, Elan Jaelani, Lukiati Komala Erdinaya, Rohanda Rohanda, Susie Perbawasari Dec 2019

Islamic Expression On Instagram Social Media: Marketing Communication Strategies Equestrian And Archery Tourism In Indonesia, Elan Jaelani, Lukiati Komala Erdinaya, Rohanda Rohanda, Susie Perbawasari

Library Philosophy and Practice (e-journal)

This study aims to determine the use of symbols of Islamic expression on social media Instagram as a marketing communication strategy of Equestrian and Archery Tourism in Indonesia. This research was conducted using a qualitative approach to the content analysis conducted on three official Instagram social media accounts from the three most popular Equestrian and Archery Tourism destinations in Indonesia. The results showed that most uploads on the Instagram account of equestrian and archery tourism in Indonesia display symbols of Islamic expressions, such as on images, captions, and hashtags. This study also discusses the positive responses from Instagram users to …

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Chief Financial Officer Demographic Characteristics And Fraudulent Financial Reporting In China, Jinghui Sun, Pamela Kent, Baolei Qi, Jiwei Wang Dec 2019

Chief Financial Officer Demographic Characteristics And Fraudulent Financial Reporting In China, Jinghui Sun, Pamela Kent, Baolei Qi, Jiwei Wang

Research Collection School Of Accountancy

We investigate whether management's cognitions, values and perceptions are associated with fraud for 18 863 firm-years for Chinese listed firms from 2000 to 2014. Demographic characteristics of the chief financial officer (CFO) are used as proxies for management's cognitions, values and perceptions. We find that fraudulent financial reporting is higher when CFOs are younger, male, and have lower education backgrounds. An analysis of inflated earnings, fictitious assets, material omissions and other material misstatements provide similar results, with the exception that CFOs with higher education levels are associated with more inflated earnings. Accounting and Finance

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J Mich Dent Assoc December 2019 Dec 2019

J Mich Dent Assoc December 2019

The Journal of the Michigan Dental Association

Every month, The Journal of the Michigan Dental Association brings news, information, and features about Michigan dentistry to our state's oral health community and the MDA’s 6,200+ members across the state. No publication reaches more Michigan dentists! This month's issue features articles on the importance of beneficiary designation and estate planning, managing your online reputation, and a trauma-informed approach to dental care.

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Meta-Engagement: An Examination Of Employee Engagement Antecedant Variable Interactions And The Impact On Engagement Outcomes., Joshua Branden Jordan Dec 2019

Meta-Engagement: An Examination Of Employee Engagement Antecedant Variable Interactions And The Impact On Engagement Outcomes., Joshua Branden Jordan

Electronic Theses and Dissertations

This dissertation is a meta-analysis of employee engagement, employee engagement antecedent variable relationships, and the impact on engagement outcomes. Specifically, this analysis excluded the use of the Utrecht Work Engagement Scale (UWES) as a measure for employee engagement. Using the model proposed by Shuck and Wollard (2011) to understand relationship magnitude, this study examined the relationship of employee engagement antecedents (work-family conflict and supportive organizational culture), antecedents in relation to employee engagement and intent to turnover, and the relationship between employee engagement and intent to turnover. The results suggest a significant effect size for the pairing work family conflict/intent to …

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Project Management And Strategy Alignment In Academia, Kelly Atkins Dec 2019

Project Management And Strategy Alignment In Academia, Kelly Atkins

Doctoral Dissertations and Projects

This study analyzed the understanding of project and strategy alignment in higher education institutions. Literature revealed many projects fail because projects are not aligned to strategy. There is an abundance of project management literature in many industries; however, literature on project management in academia is deficient. This qualitative case study sought to close the gap of understanding project management and strategy alignment in academia. The researcher conducted a review of literature and interviews in order to gain insight in the understanding of project and strategy alignment in two higher education institutions. Three themes were developed based on these interviews: alignment, …

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Exploring The Relationship Between Executive Leadership Styles And Job Satisfaction Among Employees Of Human Service Nonprofit Organizations In Southwest Virginia, Carson D. Ward Dec 2019

Exploring The Relationship Between Executive Leadership Styles And Job Satisfaction Among Employees Of Human Service Nonprofit Organizations In Southwest Virginia, Carson D. Ward

Doctoral Dissertations and Projects

The purpose of this study was to determine if there is a relationship between executive servant leadership and job satisfaction in human service nonprofit organizations in southwest Virginia. The problem to be addressed was the leadership deficit in nonprofit organizations and the ability of nonprofit leaders to motivate employees to perform. This study was significant because the leadership is a critical success factor for nonprofit organizations, however, the nonprofit sector is confronting a situation of leadership deficit. There is limited research on effective leadership strategies for nonprofit organizations. This study serves as new research for effective leadership practices and their …

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An Ai Approach To Measuring Financial Risk, Lining Yu, Wolfgang Karl Hardle, Lukas Borke, Thijs Benschop Dec 2019

An Ai Approach To Measuring Financial Risk, Lining Yu, Wolfgang Karl Hardle, Lukas Borke, Thijs Benschop

Sim Kee Boon Institute for Financial Economics

AI artificial intelligence brings about new quantitative techniques to assess the state of an economy. Here, we describe a new measure for systemic risk: the Financial Risk Meter (FRM). This measure is based on the penalization parameter (λ" role="presentation" style="box-sizing: border-box; display: inline; font-style: normal; font-weight: normal; line-height: normal; font-size: 18px; text-indent: 0px; text-align: left; text-transform: none; letter-spacing: normal; word-spacing: normal; overflow-wrap: normal; white-space: nowrap; float: none; direction: ltr; max-width: none; max-height: none; min-width: 0px; min-height: 0px; border: 0px; padding: 0px; margin: 0px; position: relative;">λλ) of a linear quantile lasso regression. The FRM is calculated by taking the average …

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Climbing The Corporate Ladder And Within-Person Changes In Narcissism: Reciprocal Relationships Over Two Decades, Bart Wille, Joeri Hofmans, Filip Lievens, Mitja D. Back, Filip De Fruyt Dec 2019

Climbing The Corporate Ladder And Within-Person Changes In Narcissism: Reciprocal Relationships Over Two Decades, Bart Wille, Joeri Hofmans, Filip Lievens, Mitja D. Back, Filip De Fruyt

Research Collection Lee Kong Chian School Of Business

Prior research demonstrated that narcissism fosters the attainment of higher managerial ranks in organizations. However, it is not known whether climbing the corporate ladder also fosters the development of narcissism over time. Whereas prior work consistently adopted a unidirectional perspective on narcissism and career attainment, this study presents and tests a bidirectional perspective, incorporating long-term development in narcissism in relation to and in response to long-term upward mobility. To this end, a cohort of highly educated professionals was assessed three times over a 22-year time frame. Extended latent difference score modeling showed that, over the entire interval, within-person changes in …

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Oil Price Shocks, Fuel Subsidies And Macroeconomic (In)Stability In Nigeria, Babatunde S. Omotosho Dec 2019

Oil Price Shocks, Fuel Subsidies And Macroeconomic (In)Stability In Nigeria, Babatunde S. Omotosho

CBN Journal of Applied Statistics (JAS)

This paper studies the macroeconomic implications of oil price shocks and the extant fuel subsidy regime for Nigeria. To do this, we develop and estimate a New-Keynesian DSGE model that accounts for pass-through effect of international oil price into the retail price of fuel. Our results show that oil price shocks generate significant and persistent impacts on output, accounting for about 22 percent of its variations up to the fourth year. Under our benchmark model (i.e. with fuel subsidies), we show that a negative oil price shock contracts aggregate GDP, boosts non-oil GDP, increases headline inflation, and depreciates the exchange …

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External Shocks And Business Cycle Fluctuations In Oil-Exporting Small Open Economies: The Case Of Nigeria, Sunday Oladunni Dec 2019

External Shocks And Business Cycle Fluctuations In Oil-Exporting Small Open Economies: The Case Of Nigeria, Sunday Oladunni

CBN Journal of Applied Statistics (JAS)

This study employs a sign-restricted Bayesian structural vector autoregressive (BSVAR) model to analyse how global demand, oil price and the US monetary policy shocks impact the Nigerian business cycle. The objective is to uncover the dominant external drivers of the business cycle in Nigeria. Results show that global demand and oil price shocks are the principal foreign drivers of the Nigerian business cycle. The global demand shock elicits the strongest responses from output growth and inflation; while oil price shock impacts the terms-of-trade and interest rate the most. The historical contributions of the global demand and oil price shocks to …

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A Text Mining Analysis Of Central Bank Monetary Policy Communication In Nigeria, Mohammed M, Tumala, Babatunde S. Omotosho Dec 2019

A Text Mining Analysis Of Central Bank Monetary Policy Communication In Nigeria, Mohammed M, Tumala, Babatunde S. Omotosho

CBN Journal of Applied Statistics (JAS)

This paper employs text-mining techniques to analyse the communication strategy of the Central Bank of Nigeria (CBN) during the period 20042019. Since the policy communique released after each meeting of the CBN’s monetary policy committee (MPC) represents an important tool of central bank communication, we construct a corpus based on 87 policy communiques with a total of 123, 353 words. Having processed the textual data into a form suitable for analysis, we examined the readability, sentiments, and topics of the policy documents. While the CBN’s communication has increased substantially over the years, implying increased monetary policy transparency; the computed Coleman …

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Inflation Dynamics And Exchange Rate Pass-Through In Nigeria: Evidence From Augmented Nonlinear New Keynesian Philips Curve, Usman A. Bello, Aliyu R. Sanusi Dec 2019

Inflation Dynamics And Exchange Rate Pass-Through In Nigeria: Evidence From Augmented Nonlinear New Keynesian Philips Curve, Usman A. Bello, Aliyu R. Sanusi

CBN Journal of Applied Statistics (JAS)

This paper estimates a nonlinear augmented New Keynesian Philips Curve for Nigeria using the Smooth Transition Regression model for the period 1995Q1 to 2018Q2. The empirical evidence reveals the existence of two inflation regimes during the period under review. Food inflation, energy inflation, firms’ marginal cost, and imported inflation account for most of the changes in the prices of composite consumers’ basket in low exchange rate depreciation regime. However, the exchange rate solely explains price changes in the composite consumers’ basket when inflation switches to high regime. Similarly, the results show that regime change in inflation is largely caused by …

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The Growth-Differential Effects Of Domestic Investment And Foreign Direct Investment In Africa, Victor U. Ijirshar, Gbatsoron Anjande, Joseph Fefa, Bridget N. Mile Dec 2019

The Growth-Differential Effects Of Domestic Investment And Foreign Direct Investment In Africa, Victor U. Ijirshar, Gbatsoron Anjande, Joseph Fefa, Bridget N. Mile

CBN Journal of Applied Statistics (JAS)

This paper employs dynamic panel models; Pooled Mean Group (PMG) and Mean Group (MG) estimators to assess the growth-differential effects of Foreign Direct Investment (FDI) and Domestic Investment (DI) among 41 selected African countries from 1970 to 2017. The result of Hausman test shows that PMG estimator is preferred. The study found that FDI and DI are important grease for growth of African countries in the long-run. The study also found that inflows of FDI crowds-in DI in Africa and that there is significant difference in the growth effects of foreign direct investment and domestic investment while the joint effects …

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Measuring Dynamic Return And Volatility Connectedness Among Nigerian Financial Markets, Elias A. Udeaja Dec 2019

Measuring Dynamic Return And Volatility Connectedness Among Nigerian Financial Markets, Elias A. Udeaja

CBN Journal of Applied Statistics (JAS)

This study employs the connectedness measure of Diebold and Yilmaz (2012, 2014) to examine the intensity of connectedness among the Nigerian financial markets for the period January 2000 to December 2018. The study used all shares index, Treasury bill rate and Naira/USD official exchange rate to measure stock market, money market and exchange rate market, respectively. The study found connectedness among the Nigerian financial markets to be highly time-varying and appear to be higher during the period of high depreciation of the naira which coincides with the period of falling oil prices and domestic economic meltdown of 2014 and 2016, …

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Simulation Model To Evaluate Effectiveness Of Queue Management Tool In Supermarket Retail Chain, Michelle L. F. Cheong, Yong Qing Chia Dec 2019

Simulation Model To Evaluate Effectiveness Of Queue Management Tool In Supermarket Retail Chain, Michelle L. F. Cheong, Yong Qing Chia

Research Collection School Of Computing and Information Systems

As part of its continuous process to improve operational excellence and productivity, a retail company in South East Asia trialed the usage of a commercial market retail tool, known as Queue Buster, to improve queue management processes in its physical stores. We employed Queuing Theory to determine the effectiveness of implementing the Queue Buster. Specifically, we constructed a queuing simulation model based on input parameters derived from queuing data collected at a pilot store. Three main performance metrics - Wait Time, System Time and System Length were measured fortwo different queue systems, with and without the implementation of Queue Buster. …

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Online Content Consumption: Social Endorsements, Observational Learning And Word-Of-Mouth, Qian Tang, Tingting Song, Liangfei Qiu, Ashish Agarwal Dec 2019

Online Content Consumption: Social Endorsements, Observational Learning And Word-Of-Mouth, Qian Tang, Tingting Song, Liangfei Qiu, Ashish Agarwal

Research Collection School Of Computing and Information Systems

The consumption of online content can occur through observational learning (OL) whereby consumers follow previous consumers’ choices or social endorsement (SE) wherein consumers receive content sharing from their social ties. As users consume content, they also generate post-consumption word-of-mouth (WOM) signals. OL, SE and WOM together shape the diffusion of the content. This study examines the drivers of SE and the effect of SE on content consumption and post-consumption WOM. In particular, we compare SE with OL. Using a random sample of 8,945 new videos posted on YouTube, we collected a multi-platform dataset consisting of data on video consumption and …

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2019 December, Morehead State University. Office Of Communications And Marketing. Dec 2019

2019 December, Morehead State University. Office Of Communications And Marketing.

Morehead State Press Release Archive, 1961 to the Present

Press releases for December of 2019.

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Leadership On Fire: Mindfully Shared, Stephanie D. Gapud Dec 2019

Leadership On Fire: Mindfully Shared, Stephanie D. Gapud

Graduate Theses and Dissertations (2019 - present)

A typical wildland firefighting organization is structured hierarchically, much like the military. Thus, it follows that one would expect to see strong evidence of command and control (i.e., directive and transactional) when studying leadership behaviors in this kind of organization. However, a successful, yet paradoxical type of leadership was found at the Alabama Forestry Commission. In this study, we argue that the managerial mindset that drives excellence in team performance is driven by sharing (delegating) responsibility to those who have the knowledge, skills, and abilities; thereby allowing the authority to migrate down the chain of command. Adopting “Mindful Leadership” that …

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As The Hourly Minimum Wage Moves Toward $15 Across New York State, Some Say The Fight For A Decent Living Is Far From Over., Barbara Prempeh Dec 2019

As The Hourly Minimum Wage Moves Toward $15 Across New York State, Some Say The Fight For A Decent Living Is Far From Over., Barbara Prempeh

Capstones

This capstone projects examines the coming of the fight for a $15 minimum wage across New York State and beyond its borders. In 2012, the Fight for $15 organization took the streets of NYC to begin their fight only raising the wages for low income earners who work in different industries such fast- fast, hospitality, and even retail. For years now, the government has yet raise the minimum wage for all Americans which has caused several families to feel a crunch in affording a normal lifestyle. Since the start of this fueled fight, New York City is one of the …

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Does E-Learning Service Quality Influence E-Learning Student Satisfaction And Loyalty? Evidence From Vietnam, Long Pham, Yam Limbu, Trung K. Bui, Hien T. Nguyen, Huong T. Pham Dec 2019

Does E-Learning Service Quality Influence E-Learning Student Satisfaction And Loyalty? Evidence From Vietnam, Long Pham, Yam Limbu, Trung K. Bui, Hien T. Nguyen, Huong T. Pham

Department of Marketing Faculty Scholarship and Creative Works

Prior studies on e-learning service quality were conducted mainly in developed countries; however, little effort has been made in emerging countries. This study examines the relationships among e-learning service quality attributes, overall e-learning service quality, e-learning student satisfaction, and e-learning student loyalty in the context of Vietnam, an emerging country. Survey data collected from 1232 college students were analyzed by means of exploratory factor analysis, confirmatory factor analysis, and structural equation modeling using SPSS 25 and SmartPLS 3.0. The results indicated that e-learning service quality was a second-order construct comprising of three factors, namely, e-learning system quality, e-learning instructor and …

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Entrepreneurship As Boundary Object: Toward Reintegration Of Colombia’S Ex-Militants Into Civil Society, Andres Barrios Fajardo, Clifford J. Shultz, Juan Carlos Montes Joya Dec 2019

Entrepreneurship As Boundary Object: Toward Reintegration Of Colombia’S Ex-Militants Into Civil Society, Andres Barrios Fajardo, Clifford J. Shultz, Juan Carlos Montes Joya

School of Business: Faculty Publications and Other Works

War and other violent conflicts greatly degrade a country’s economic, social, and marketing systems. In the aftermath of conflict, national and international organizations develop different strategies, such as business development, aimed at the reconstruction of these systems. This article draws on boundary theory to frame the way in which entrepreneurship can help ex-militants to discard war-activities and to reintegrate peacefully and productively into a peace-time economy. An interpretive study examining the life-narratives of former militants of illegal groups involved in Colombia’s armed conflict – the world’s longest, lasting 52 years – regarding their business start-ups was designed and administered. Findings …

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Collective Decision Making In Dynamic Environments, Judhi Prasetyo, Giulia De Masi, Eliseo Ferrante Dec 2019

Collective Decision Making In Dynamic Environments, Judhi Prasetyo, Giulia De Masi, Eliseo Ferrante

All Works

© 2019, The Author(s). Collective decision making is the ability of individuals to jointly make a decision without any centralized leadership, but only relying on local interactions. A special case is represented by the best-of-n problem, whereby the swarm has to select the best option among a set of n discrete alternatives. In this paper, we perform a thorough study of the best-of-n problem in dynamic environments, in the presence of two options (n= 2). Site qualities can be directly measured by agents, and we introduce abrupt changes to these qualities. We introduce two adaptation mechanisms to deal with dynamic …

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There Is Nothing So Practical As Good Theory For Tracking Destination Image Over Time, Steven Pike, H. S. Jin, Filareti Kotsi Dec 2019

There Is Nothing So Practical As Good Theory For Tracking Destination Image Over Time, Steven Pike, H. S. Jin, Filareti Kotsi

All Works

Destination image has consistently been a popular theme in the tourism literature. This is due to the important role the construct can play in the intangible nature of consumers' travel decisions. However, one temporal aspect, of how destination image might change over time, has attracted little academic research attention. This manuscript attempts to make a contribution to this gap in the literature by reporting key findings from an investigation into perceptions held of one of New Zealand's most popular resort destinations, Rotorua, at three points in time over two decades. The research is narrowly focused on the perceptions of consumers …

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Teaching For Transformation: Enabling The Exploration Of Disorienting Dilemma In The Classroom, Lisa Deangelis Dec 2019

Teaching For Transformation: Enabling The Exploration Of Disorienting Dilemma In The Classroom, Lisa Deangelis

Graduate Doctoral Dissertations

While learning involves the acquisition of new skills and the development of existing repertoires, some educators harbor even more profound learning goals. They seek to enable learning that is transformative. Jack Mezirow, who is credited with establishing transformative learning theory, defines transformative learning as “an enhanced level of awareness of the context of one's beliefs and feelings, a critique of their assumptions and particularly premises, an assessment of alternative perspectives, a decision to negate an old perspective in favor of a new one or to make a synthesis of old and new, an ability to take action based upon the …

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Using Behavior Economic Nudges To Facilitate Client Follow-Through In Financial Coaching, Charlene Hurst Dec 2019

Using Behavior Economic Nudges To Facilitate Client Follow-Through In Financial Coaching, Charlene Hurst

Electronic Theses and Dissertations

While benevolence-based programs have been a large part of meeting immediate financial needs of the poor, they lack the relational aspect needed to facilitate long-term behavior change. Recently many social service organizations have adopted financial coaching as a promising replacement for benevolence programming. The field of coaching has dealt with its own challenges. Most coaching practitioners surveyed in 2016 and 2019 acknowledged lack of client follow-through as their number one challenge. Behavior economics offered nudges as a solution. Nudges are cues placed within the physical environment to prod clients toward behavior change. A quantitative field study was conducted to evaluate …

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Center Of Volume Mass: Does Options Trading Predict Stock Returns?, Gennaro Bernile, Fei Gao, Jianfeng Hu Dec 2019

Center Of Volume Mass: Does Options Trading Predict Stock Returns?, Gennaro Bernile, Fei Gao, Jianfeng Hu

Research Collection Lee Kong Chian School Of Business

We examine whether the distribution of trades along the set of strike prices of option contracts on the same stock contains information about underlying price discovery. We show that option traders' demand for delta exposure drives the volume-weighted average strike-spot price ratio (VWKS). In turn, we find that VWKS predicts underlying returns and anticipates the flow of fundamental information about the stock. The return predictability is greater but not limited to stocks with higher information asymmetries and arbitrage costs, and becomes stronger ahead of value relevant news. Overall, options trading appears to play an important informational role for underlying markets.

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Optimal Control For Transboundary Pollution Under Ecological Compensation: A Stochastic Differential Game Approach, Ke Jiang, Ryan Knowles Merrill, Daming You, Pan Pan Dec 2019

Optimal Control For Transboundary Pollution Under Ecological Compensation: A Stochastic Differential Game Approach, Ke Jiang, Ryan Knowles Merrill, Daming You, Pan Pan

Research Collection Lee Kong Chian School Of Business

To account for previously ignored, yet widely observed uncertainty in nature's capability to replenish the natural environment in ways that should inform ideal design of ecological compensation (EC) regimes, this study constructs a stochastic differential game (SDG) model to analyze transboundary pollution control options between a compensating and compensated region. Equilibrium strategies in the stochastic, two player game inform optimal control theory and reveal a welfare distribution mechanism to form the basis of an improved cooperative game contract. A case-based numerical example serves to verify the theoretical results and supports three key insights. First, accounting for various random disturbance factors, …

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Regulations And Brain Drain: Evidence From Wall Street Star Analysts’ Career Choices, Yuyan Guan, Congcong Li, Hai Lu, Franco Wong Dec 2019

Regulations And Brain Drain: Evidence From Wall Street Star Analysts’ Career Choices, Yuyan Guan, Congcong Li, Hai Lu, Franco Wong

Research Collection School Of Accountancy

The Global Settlement, along with related regulations in the early 2000s, prohibits the use of investment banking revenue to fund equity research and compensate equity analysts. We find that all-star analysts from investment banks are more likely to exit the profession or move to the buy side after the regulations. The departed star analysts’ earnings revisions and stock recommendations are more informative than those of the remaining analysts who followed the same companies. To the extent that star analysts are superior to their nonstar counterparts in terms of research ability and ability to inform the market, the exit of star …

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Riding The Blockchain Mania: Public Firms’ Speculative 8-K Disclosures, Pengkai Lin Dec 2019

Riding The Blockchain Mania: Public Firms’ Speculative 8-K Disclosures, Pengkai Lin

Research Collection School Of Accountancy

This paper provides evidence on public firms' initial 8-K disclosures that mention Blockchain and investors' response to these disclosures. We categorize the description of Blockchain activities in firms' 8-Ks as Speculative (e.g., a vague future plan that involves Blockchain) or Existing (e.g., a description of Blockchain product). We document a sharp increase in the number of initial 8-K disclosures of Blockchain, particularly by Speculative firms, coinciding with the rise of Bitcoin prices and excitement in Blockchain technology in the last quarter of 2017. Investors react positively to the Blockchain 8-Ks issued by Speculative firms in the initial seven-day event window …

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