Business Commons^™

Examining Fifteen Years Of Ethics Research In The Journal Of Accountancy: 2002 To 2016, Clarence Goh

Research Collection School Of Accountancy

In the past fifteen years, ethics has come under the spotlight in the accounting profession. In this study, I examine ethics research in accounting by looking at publications in the Journal of Accountancy, a leading professional journal in accounting, over the period from 2002 to 2016. I found that 32 out of 4,851 (0.66%) articles published in the journal were ethics-focused. Further, I observed spikes in the percentage of ethics-focused articles in the years 2003 and 2009/2010, following key events such as the passing of SOX and the global financial crisis. I also perform content analysis of the ethics-focused articles …

Excel And Simulation For Accountants, Clarence Goh

Research Collection School Of Accountancy

Simulation is an extremely useful decision‐making tool for accountants. While many companies have invested heavily in developing sophisticated software to help them run simulations, simulations can also be run on tools such as Excel. In this article, I will use a simple example to demonstrate how an accountant could use Excel to run simulations.

Keeping Investors Onboard: A Corporate Social Responsibility Crisis Response Framework, Clarence Goh

Research Collection School Of Accountancy

There is evidence to suggest that managers use CSR reporting as a means to manage their firms’ CSR reputations. In this study, I jointly examine CSR reputation and CSR crisis response in the context of CSR crises, and how they can influence investor judgments and decision making. In particular, in the context of CSR crises, I build on situational crisis communication theory to develop a CSR crisis response framework which managers can use to examine and understand how specific types of CSR crises can influence their firm’s CSR reputations, which can in turn influence investor judgments and decision making. Following …

Taking Flight – April 2018, Georgia Southern University

College of Business: News & Publications

• Message From the Dean
• Alumi Spotlight -- Kimberly Owens
• Georgia Southern University Online MBA Ranked in Top 20 by Poets&Quants
• Studies Show Potential for Spaceport Camden
• Eagle Executive Society -- Student Chapter Hosts Annual Dinner
• Billy Hickman Named Humanitarian of the Year, Honored at the 30th Annual Deen Day Smith Awards
• Young Alumni Give Back
• Georgia Southern's Economic Monitor Reports Continued Growth Despite Hurricane
• Logistics and Supply Chain Management Moves Up in Rankings
• Georgia Southern Logistics and Supply Chain Team Wins 10th Annual IANA Case Competition
• BIG Cafe
• Candler County Hospital Impact Reveal
• Leadership Symposium -- Logistics

Unlocking Innovation Through Social Media Usage: A Study In Uae, Maher Farid Shirah

Business Administration Dissertations

It has been suggested that the use of social media is advantageous for a firm, but few academic studies have examined this issue. The objective of our study is to investigate the impact of the use of social media on an employee’s creativity and propensity to innovate, in the context of a public-sector firm in the UAE. Specifically, we examine the impact of social media use on an employee’s creativity and propensity to innovate using the innovations that are internal to a firm: service, process, and organization. Surveys were used to collect data from the employees of the selected organization …

On Identifying Successful Financial Strategies For The Listed Companies In The United Arab Emirates: An Empirical Approach, Abdulla Mohammed Abdulghafoor

Business Administration Dissertations

Financial profile mirrors the performance of a company regarding its competitive market abilities, sustainability and capacity. Thus, it is a crucial matter for a firm to seek appropriate financial strategies to furnish a positive influence on boosting the target outcomes of its entire business performance. This study investigates how the adopted financial strategies are associated with short/mid/long-term performance of the UAE Public Joint Stock Companies (PJSCs) that work in ten different business and industrial sectors, The quarterly based ten-year (2006-2015) Panel Data Set of the 92 PJSCs has been used in measuring the performance of each PJSC. Consequently, the researcher …

Inflation Expectations In Singapore: A Behavioural Approach, Alexander Clark, Aurobindo Ghosh, Samuel Hanes

Research Collection Lee Kong Chian School Of Business

The expectations of economic agents have significant impact on their decisions and are key determinants of macroeconomic outcomes such as inflation, economic growth and unemployment. For example, if a worker believes that consumer prices will rise sharply next year, she would demand a wage increase. Similarly, a homeowner with a fixed interest mortgage might make an early repayment if she expects price levels to fall, knowing that the real value of her mortgage debt will increase. In these cases, expectations about inflation could lead to changes in behaviour and in the aggregate, influence prices and become self-fulfilling.

Quantitative Easing Auctions Of Treasury Bonds, Zhaogang Song, Haoxiang Zhu

Research Collection Lee Kong Chian School Of Business

The Federal Reserve uses (reverse) auctions to implement its purchases of Treasury bonds in quantitative easing (QE). To evaluate dealers’ offers across multiple bonds, the Fed relies on its internal yield curve model, fitted to secondary market bond prices. From November 2010 to September 2011, a one standard deviation increase in the cheapness of a Treasury bond (how much the market price of the bond is below a model-implied value) increases the Fed’s purchase quantity of that bond by 276 million and increases the auction costs on that bond by 2.6 cents per $100 par value, controlling for standard covariates. …

The Lessons We Learned From A Smart Nation: Germany, Thomas Menkhoff, Jonas Schorr

Research Collection Lee Kong Chian School Of Business

A study trip tp Germany by a group of Singapore Management University students offers insights into how this European nation has built its cities sustainably and innovatively.

Short Covering Trades, Ekkehart Boehmer, Truong X. Duong, Zsuzsa R. Huszar

Research Collection Lee Kong Chian School Of Business

Short sellers are known to have private information about security prices. Empirical evidence of short selling, however, is based on only half of short sellers’ trading activity; specifically, the opening of the position. Using disclosed large short position data from the Japanese stock market, we provide the first detailed evidence of covering trades and find a positive reaction to short covering that only partially reverses. While these results are consistent with substantial transaction costs for closing large short positions, they also reveal that some short sellers are privately informed about positive future events and have timing ability in covering positions.

People In More Racially Diverse Neighborhoods Are More Prosocial, Jared Nai, Jayanth Narayanan, Ivan Hernandez, Krishna Savani

Research Collection Lee Kong Chian School Of Business

Five studies tested the hypothesis that people living in more diverse neighborhoods would have more inclusive identities, and would thus be more prosocial. Study 1 found that people residing in more racially diverse metropolitan areas were more likely to tweet prosocial concepts in their everyday lives. Study 2 found that following the 2013 Boston Marathon bombings, people in more racially diverse neighborhoods were more likely to spontaneously offer help to individuals stranded by the bombings. Study 3 found that people living in more ethnically diverse countries were more likely to report having helped a stranger in the past month. Providing …

To Give Or Not To Give? Choosing Chance Under Moral Conflict, Stephanie C. Lin, Taly Reich

Research Collection Lee Kong Chian School Of Business

Although prior research suggests that people should not prefer random chance to determine their outcomes, we propose that in the context of prosocial requests, a contingent of people prefer to rely on chance. We argue that this is because they are conflicted between losing resources (e.g., time, money) and losing moral selfregard. Across five studies, in both choices with binary outcomes (whether to volunteer) and ranges of outcomes (how much to donate), some people preferred to be randomly assigned an outcome rather than to make their own choices. This did not negatively affect prosocial behavior in binary choices and improved …

Dealing With Un(Expected) Ethical Dilemma: Experience From The Field, Zaleha Othman 6762207, Fathilatul Zakimi Abdul Hamid

The Qualitative Report

Despite the growing interest in qualitative research and discussion of ethics, there has been little focus in the literature on the specific ethical dilemmas faced by researchers. In this paper, we share our fieldwork experiences regarding the ethical dilemmas that we encountered while doing research on a sensitive topic. Specifically, we share some of the ethical dilemmas, that is, concerning confidentiality, anonymity, legitimacy, controversial data, interpretation and off-the-record data, which emerged from the research. Most importantly, this paper shares ideas concerning how researchers might deal with ethical issues while preserving their integrity in the research process. Overall, this paper suggests …

Mexico Consensus Economic Forecast, Volume 21, Number 2, Thomas M. Fullerton Jr., Adam G. Walke

Border Region Modeling Project

No abstract provided.

Ethics And Effectiveness Of Microloans For Women In Developing Countries, Elizabeth Erika Killion 18

Honor Scholar Theses

No abstract provided.

Identifying The Competencies Of Middle Managers Leading Successful Strategy Implementation, Zafar Abdulmajid Momin

Dissertations and Theses Collection (Open Access)

How does one successfully implement strategy? Persistent and alarmingly high failure rates of strategy implementation still prevail due to the myriad variables and complexities associated with execution, the brunt of which typically falls to middle management. Unfortunately, most organizations do not exercise sufficient rigor in the process and criteria to select the right middle managers for executing strategy, despite middle managers having a substantial impact on outcomes. Business leaders lack the necessary tools and frameworks for competency assessment to support their decision-making. This research seeks to provide evidence that selection of the right middle managers is more likely to lead …

2018 Faculty Evaluation Plans, Morehead State University. Faculty Senate., Evaluation Committee.

Faculty Senate Records

No abstract provided.

Stamp Duty Issues In Singapore Corporate Practice, Vincent Ooi

Research Collection Yong Pung How School Of Law

A new dimension to the determination and computation of stamp duties payable in corporate transactions has been introduced due to the Additional Conveyance Duties (“ACD”) Regime. For companies with significant residential property holdings, liability to pay ACD potentially extends to all transactions involving the issuance, transfer or cancellation of equity interests. This paper considers the impact of ACD on several common corporate transactions in Singapore, addressing the risks practitioners may face in being blindsided by potential tax liabilities. Besides highlighting potential pitfalls, this paper explores the use of advance rulings and preferring debt financing over equity financing for tax optimisation.

An Exploration Of Craft Beer In South Carolina, John Fitzgerald Denise Jr

Senior Theses

This senior thesis project, prepared for the University of South Carolina Honors College, seeks to compile information on the craft beer industry in South Carolina at time of writing. The creative portion of this thesis takes the shape of a “guidebook”, with photographs and information about beers and breweries compiled into a single source that displays a snapshot of the South Carolina craft beer industry (see sample pages below). The significance of the project results from original, high quality photographs and information compiled and arranged in a way which is increasingly rare in the age of the internet. To accompany …

17 Days: Cross-Country With Social Media, Zachary Alvarado

Senior Theses

"Austin Prescott and Zach Alvarado travel from South Carolina to California using social media to find and communicate with hosts throughout the country..."

https://www.youtube.com/watch?v=V8k6EQnW5D4

Costs of investment were weighed against capital contributions throughout our campaign. While the film serves to inspire, entertain, and inform, the paper dives deeper into the brand-building, cost-savings, and logistics of the trip. In the end, we more than doubled our initial investment and had an awesome time while doing it.

Financial Literacy In South Carolina, Connor Pestovich, Matthew Travis

Senior Theses

Being wise with finances is a skill that many people tend to overlook as important. There are days when an individual can avoid using certain subjects learned in high school, but very rarely, if ever, is there a day when topics of finance are not used. This could be anything from purchasing food, driving to work, working on a computer, or receiving a paycheck. While most would agree that the ability to handle money wisely is very important, these concepts do not have a high priority of being taught in high schools in South Carolina. More than that, many parents …

Assessing Personality Dynamics In Personnel Selection, Joanna Sosnowska, Joeri Hofmans, Filip Lievens

Research Collection Lee Kong Chian School Of Business

Recently, there have been repeated calls in the literature for an integrative approach to personality, in which both between- and within-person fluctuations are simultaneously considered. Although the integrative approach to personality offers a compelling extension of the traditional trait approach, one of the major challenges is its applicability in applied settings. In the present chapter, we address this challenge for the domain of personnel selection, showing that an integrative approach to personality assessment in selection settings is possible through careful consideration of available theories and selection methods. By explaining and delineating how existing concepts can be used and how existing …

Dynamic Inventory Pooling Policies To Deliver Differentiated Service, Yuanguang Zhong, Zhichao Zheng, Mabel C. Chou, Chung-Piaw Teo

Research Collection Lee Kong Chian School Of Business

Resource pooling strategies have been widely used in industry to match supply with demand. However, effective implementation of these strategies can be challenging. Firms need to integrate the heterogeneous service level requirements of different customers into the pooling model and allocate the resources (inventory or capacity) appropriately in the most effective manner. The traditional analysis of inventory pooling, for instance, considers the performance metric in a centralized system and does not address the associated issue of inventory allocation. Using Blackwell’s Approachability Theorem, we derive a set of necessary and sufficient conditions to relate the fill rate requirement of each customer …

The Study Of Crowdsourcing In Knowledge Management: The Role Of Employees' Innovative Behavior On Job Performance, Vetrivadivel Vel

Masters Theses & Doctoral Dissertations

Employees are a main source of innovative ideas via their insights on companies’ products, processes, customers, and competitors. Enterprise crowdsourcing systems (ECSs) are used to collect, refine, and realize ideas. However, only a small percentage of employees submit ideas – about 7.7% at Pfizer, 2% at HCL Technologies, and 3% at Polaris Industries. Why is employee participation low? More specifically, what factors can lead employees to actively use ECS to submit and share their innovative ideas for improving their job performance? In this research, we used a multi-actor dyadic survey to survey 183 employees and their managers and conducted data …

Newsletter Spring 2018, College Of Business And Information Systems

BIS Newsletter

No abstract provided.

An Examination Of Athletic Directors' Perceptions Of The Utilization Of Athletic Trainers In The Secondary School Setting, Stephanie H. Clines

Health Services Research Dissertations

Many secondary school athletes are lacking appropriate medical care during sport participation. Athletic trainers (ATs) are qualified healthcare professionals that can fill this need. Barriers to hiring ATs within this setting have been identified, however important information from administrators is lacking on why secondary schools choose to utilize ATs. Understanding this decision making process has the potential to guide future strategies to increase the number of secondary schools that employ ATs and improve retention of athletic training positions within the secondary school setting.

Our objective was to explore athletic directors’ perceptions of the roles and services provided by ATs working …

Airline Customer Satisfaction 2015-2017 Results, Michelle M. Bennett, Brent D. Bowen, Erin E. Bowen, Z. Bowen, Dean Headley, Timothy B. Holt, Jacqueline R. Luedtke

Publications

Previous research on perceptions, satisfaction, and attitudes regarding the major commercial air carriers in the United States has provided little more than an interesting descriptive representation of the average air traveler. This study moves beyond basic descriptive information of air travelers to identify attitudinal patterns and relationships in the way consumers at varying levels of travel frequency view the commercial air industry. The Airline Passenger Survey (APS) elements developed via the utilization of rigorous scientific methodology, with the intention of capturing the most important data from passengers while reducing confusion or variability in comprehension of questions. APS items are a …

The Role Of Urban Mobility In Retail Business Survival, Krittika D'Silva, Kasthuri Jayarajah, Anastasios Noulas, Cecilia Mascolo, Archan Misra

Research Collection School Of Computing and Information Systems

Economic and urban planning agencies have strong interest in tackling the hard problem of predicting the odds of survival of individual retail businesses. In this work, we tap urban mobility data available both from a location-based intelligence platform, Foursquare, and from public transportation agencies, and investigate whether mobility-derived features can help foretell the failure of such retail businesses, over a 6 month horizon, across 10 distinct cities spanning the globe. We hypothesise that the survival of such a retail outlet is correlated with not only venue-specific characteristics but also broader neighbourhood-level effects. Through careful statistical analysis of Foursquare and taxi …

Two Essays On Value Co-Creation, Hangjun Xu

Marketing Theses & Dissertations

In the past few decades, customer co-creation has received a significant amount of attention in both practice and academics. Prahalad and Ramaswamy (2000) advocated co-opting customer competence as a competitive strategy. The purpose of this dissertation is to investigate how to engage customers and employees into the value co-creation process. This dissertation is composed of two essays. Essay 1 focuses on customer co-creation behaviors and Essay 2 examines employee co-creation behaviors.

Motivating customers to participate in the value co-creation process can help the firm achieve their long-term financial successes. However, the psychological mechanism underlying customer co-creation behavior is still not …

The Impact Of Eb-5 Ownership On Employee Job Satisfaction And Guest Satisfaction In The Hospitality Industry: A Case Study, Valentina Naumenko

Theses and Dissertations

The hospitality industry of the United States continues to thrive and grow each year with millions of tourists and business visitors. The exceptional quality of guest services that hospitality organizations provide makes the U.S. by far the top world destination for international travelers. In 2015, the number one tourist destination in the United States was Orlando, Florida. Sixty-six million visitors were hosted in this area. Approximately thirty percent of the total Orlando inventory was accounted for in the Lake Buena Vista district, which is located within the Disney World submarket. The firm’s service-profit chain model suggests that satisfied employees increase …