Business Commons^™

Cpa Firm Sponsorship Success Toolkit, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

Entrepreneurial Csr, Managerial Role And Firm Resources: A Case Study Approach, Alonso Duarte, Ian P. Austin

Research outputs 2014 to 2021

Purpose: The purpose of this study is to contribute to the extant body of the entrepreneurship and business management literature, investigating corporate social responsibility (CSR) and its implications for firms’ competitiveness. The cases of four different firms are examined through the lens of the resource-based view of the firm and role theory. Design/methodology/approach: Face-to-face and telephone interviews were conducted with the owners and managers of four model firms identified in Western Australia. Findings: While financial outcomes clearly stand out as the end goal for engaging in CSR-related practices, the importance of firm managers’ entrepreneurial role emerges in using existing resources …

Extending The Job Embeddedness-Life Satisfaction Relationship: An Exploratory Investigation, Emmanuel T. Ampofo, Alan Coetzer, Paul Poisat

Research outputs 2014 to 2021

Purpose

This exploratory study adopts a stakeholder perspective on organisational effectiveness. The purpose of this paper is to examine the job embeddedness (JE)–life satisfaction relationship, moderating roles of gender and community embeddedness and mediating role of innovative behaviour.

Design/methodology/approach

Using a snowballing approach, data were collected from 549 participants employed in organisations located in four major metropolitan centres in South Africa.

Findings

Analyses revealed a positive relationship between JE and life satisfaction. Gender moderated the JE–life satisfaction relationship, such that the relationship was stronger among females than males. Community embeddedness moderated the organisation embeddedness–life satisfaction relationship, such that the relationship …

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Hr Orientations And Hr Department Effectiveness In Vietnam, Diep T. N. Nguyen, Stephen T. Teo

Research outputs 2014 to 2021

Purpose

Human resource (HR) philosophy and an organization’s commitment to employees (OCE) are important components of a human resource management (HRM) system, yet the influences of these variables on the effectiveness of HRM implementation has been less evident. Similarly, few studies have examined the effect of intended and implemented HR practices on line managers’ perceptions of HR department effectiveness. The purpose of this paper is to examine how these factors could result in a positive evaluation of HR department effectiveness in Vietnam.

Design/methodology/approach

Study 1 consisted of 405 line managers and the authors used this sample to test the proposed …

Does Sustainability Engagement Affect Stock Return Volatility? Evidence From The Chinese Financial Market, Junru Zhang, Harian G. Djajadikerta, Zhaoyong Zhang Prof

Research outputs 2014 to 2021

This paper examines the impact of firms’ sustainability engagement on their stock returns and volatility by employing the EGARCH and FIGARCH models using data from the major financial firms listed in the Chinese stock market. We find evidence of a positive association between sustainability engagement and stock returns, suggesting firms’ sustainability news release in favour of the market. Although volatility persistence can largely be explained by news flows, the results show that sustainability news release has the significant and largest drop in volatility persistence, followed by popularity in Google search engine and the general news. Sustainability news release is found …

Innovation, Dynamic Capabilities And Family Firms Operating In An Emerging Economy, Abel Duarte Alonso, Seamus O'Brien, Seng Kok

Research outputs 2014 to 2021

Drawing on the dynamic capabilities framework (DCF), this exploratory study examines family firms' involvement in innovation practices, including reasons and ways to innovate. The cases of four family firms operating in an emerging economy (Uruguay) are investigated. Semi-structured, face-to-face and telephone interviews were conducted with owners and managers, and complemented with e-mail correspondence. Based on the imperative need to solve problems in their industry, firms' managements were intensively involved in various innovative processes. These processes included quality improvements, responding to a dynamic and competitive business and consumer environment, and extending the life and survival of the family enterprise for future …

Geotourism And Cultural Heritage, Kerran Olson, Ross Dowling

Research outputs 2014 to 2021

Geotourism is often thought to refer solely to ‘geological tourism’, however, more recent views suggest that the term in fact refers much more broadly to encompass not only geology, but also fauna and flora as well as cultural aspects. An area’s geo-heritage can be defined as the geological base that, when combined with climate, has shaped the plants and animals of an area, which in turn determine an area's culture; that is, how people have lived in that area both in the past as well as in the present. This link has rarely been explored in academic literature, so this …

The Continuance Intention Of User’S Engagement In Multiplayer Video Games Based On Uses And Gratifications Theory, Ira Puspitasari, Elzha Odie Syahputra, Indra Kharisma Raharjana, Ferry Jie

Research outputs 2014 to 2021

One of the key success factors in video game industry, including multiplayer video game (MVG), is the user’s continuance intention. The MVG industry runs in a highly competitive market. Users can shift to another game as soon as they discover a slightly inconvenient issue. Thus, maintaining the user’s enthusiasm in playing MVG for a long time is challenging for most games. The solution to prolong the users’ engagement can be initiated by identifying all factors that facilitate the continuance use of playing MVG. This study applied uses and gratifications theory to examine seven variables (enjoyment, fantasy, escapism, social interaction, social …

Family Businesses And Adaptation: A Dynamic Capabilities Approach, Abel Duarte Alonso, Seng Kok, Michelle O'Shea

Research outputs 2014 to 2021

The main objective of this research was to propose a framework centred on the dynamic capabilities approach, and to be applied in the context of family businesses’ adaption to their changing business environment. Data were gathered through interviews with ten FBs operating in Western Australia. Based on the findings, the clusters of activities, sensing, seizing, and transforming emerged as key factors for firms’ adaptation, and were reinforced by firms’ open culture, signature processes, idiosyncratic knowledge, and valuable, rare, inimitable and non-substitutable attributes. Thus, the usefulness of the proposed framework was confirmed. Implications and future research opportunities are presented.

Employer Branding: A Brand Equity-Based Literature Review And Research Agenda, Christian P. Theurer, Andranik Tumasjan, Isabell M. Welpe, Filip Lievens

Research Collection Lee Kong Chian School Of Business

Over the past two decades, scholarly interest in employer branding has strongly increased. Simultaneously, however, employer branding research has developed into a fragmented field with heterogeneous interpretations of the employer branding concept and its scope, which has impeded further theoretical and empirical advancement. To strengthen the foundation for future work, this paper takes a brand equity perspective to review the extant literature and create an integrative model of employer branding. Using an analytical approach, the authors identify 187 articles, which they integrate along different employer brand dimensions and branding strategies: (i) conceptual; (ii) employer knowledge dimensions; (iii) employer branding activities …

Small And Medium Enterprises' Risk Exposures And Mitigation Approaches In Nigeria, Joshua Solomon Adeyele, Olubunmi Florence Osemene

The Journal of Entrepreneurial Finance

Risks militating against small and medium enterprises (SMEs) have been on the increase due to how risks mitigations are conducted by the owners/operators. Although thorough understanding of businesses undertaken by the owners of SMEs enables them to have a clear picture of risks affecting their businesses so as to act in proactive manner in order to mitigate or avoid the impending risks. To assess the risk exposures of SMEs, a random sampling technique was used to select 209 SMEs within Lagos and Benin City. Both descriptive and inferential statistics such as Phi and Gamma were used to analyse the data …

Sunrise Presentations: A Study In Valuing And Divesting A Small Business, Cyndi Barrus, James C. Brau, Amy Cyr, Jessica West

The Journal of Entrepreneurial Finance

Sarah Barnett has decided to go back to school to earn an MBA. For several years she has run a graphic design business. Sarah has unexpectedly been accepted into the MBA program with a scholarship a year earlier than she planned. Classes begin in two weeks and the school she is attending does not allow first year MBAs to work outside of the school curriculum. Sarah has decided to divest her business and now must consider several options to do so. She is most concerned about making sure her customers continue to receive outstanding service, and secondarily concerned about selling …

Duratable Enterprises Inc., Spencer D. Evans, Hal B. Heaton

The Journal of Entrepreneurial Finance

In late 2017, DuraTable received a number of unsolicited inquiries regarding its interest in selling out in a going private transaction, mostly from private equity firms. Since the chairman of the board and founder, Gary Reynolds, was approaching retirement age and the largest single shareholder who had provided the seed capital to start the company was over 80 years old, Mr. Reynolds was willing to consider a sale and provided information to four or five of them to prepare bids. DuraTable was a closely held company with relatively few individuals holding the vast majority of shares. As such, DuraTable’s shares …

Classroom Strategies For Overworked Faculty Of Intro To Mis: Harnessing The Power Of Cooperative Learning, Amy J. Connolly, Daniel Rush

IT and Supply Chain Management Faculty Publications and Presentations

Many issues complicate the successful academic’s workload, such as declining MIS major enrollments, increased responsibilities, higher publication standards, online teaching, larger class sizes, reduced state funding, and more. On top of this, faculty have a broad selection of teaching methods to learn and choose from with little practical guidance from research or formal doctoral training. In this paper, we present a brief background of some of these methods and then provide simple, easy to implement suggested activities that can be used to increase student interest, engagement, and potentially retention. These activities do not require flipping the classroom or intense training, …

Smart Box : The Shipping Container Of The Future, Abud Jamal Said

Award-winning Essays

Prize-winning paper for the 2018 Bureau Internationale des Containers (BIC) essay contest.

"With the increase in global trade, container traffic has increased tremendously in the last two decades. Global container movement has surpassed the 700 million mark (UNCTAD, 2018). This signals a definite milestone for the industry, but it poses a significant threat in terms of commercial viability, safety and security of container related operations. The past year has seen an increase in container related incidents onboard container vessels, ranging from fire, collisions and stability issues. From the complexity that arises thereafter, it is therefore imperative to look at how …

Government Auditing Standards And Single Audit Developments, 2018/19; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Investor’S Hindsight Effect And True Timing Ability Of Tax Saving Mutual Funds, Krittapon Chaleoykitti

Chulalongkorn University Theses and Dissertations (Chula ETD)

This paper analyze the cash flow timing ability of mutual fund investors both non-tax-saving and tax-saving funds which have constraints such as lock-up period to block investor's ability to make cash flow timing, after controlling for the hindsight effect. We analyze the sample of Thai mutual funds in the period of 2006-2017.
We find that investors have bad timing ability and make return underperformance. The tax-saving funds that have investment constraints to block investor's timing ability have better timing ability and tends to have smart money effect and make return over performance. In addition, volatility affect investors to increase the …

The Trade-Security Nexus And U.S. Policy Making In Critical Minerals, Yujia He

Patterson School of Diplomacy and International Commerce Faculty Publications

The United States increasingly relies on import to meet its demand for critical minerals. Using the case of rare earth elements (REEs), this paper analyzes the conditions and the strategies for the U.S. government to address import dependence. The paper finds that market factors, including the lack of comparable and sufficient substitutes and recycling, the high ratio of import relative to consumption, the high concentration of import supply by country, and regulations from the major supplier country, were insufficient to prompt intervention. Significant policy action only occurs when changing circumstances turn import dependence into perceived national security threats to the …

There’S Nowhere To Hide: Artificial Intelligence And Privacy In The Fourth Industrial Revolution, Sarah Denton, Eleonore Pauwels, Yujia He, Walter G. Johnson

Patterson School of Diplomacy and International Commerce Faculty Publications

At its core, artificial intelligence (AI) optimizes data. Machine-learning algorithms, one component of AI, are trained using massive datasets curated by humans to predict various aspects of our daily lives. Such predictive intelligence could be a positive force amplified by continued decentralization of the technology. Or, ubiquitous cognition and surveillance could be a disruptive force amplified by the unregulated proliferation of AI technologies. Yet, though we will certainly see more and more AI systems being integrated into every facet of our infrastructures, homes, and bodies, the proliferation of AI technology isn’t the problem. A privacy-security quagmire arises from the interconnectivity …

The Use Of Smart Devices For The Detection Of Aflatoxin In Ground Corn Feeds, Gil Nonato C. Santos, Mary Gillian Santos, Karen Doniza, James Salveo L. Olarve

Angelo King Institute for Economic and Business Studies (AKI)

Aflatoxins are toxic and carcinogenic secondary metabolites produced predominantly by two fungal species: Aspergillus flavus and Aspergillus parasiticus (Gourama, H., & Bullerman, L., 1995). These fungal species are contaminants of food crops as well as animal feeds, and are responsible for aflatoxin contamination of these agricultural products. The toxicity and potency of aflatoxins make them the primary health hazard as well as responsible for losses associated with contaminations of processed foods and feeds (Gourama, H., & Bullerman, L., 1995). Determination of aflatoxins concentration in food crops and animal feeds is thus very important for Food Safety Regulatory Agencies (FRSA) to …

Limits, Transparency, And Board Independence Against Tax Avoidance, Francis R. Concepcion, Cheri Mae R. Laguinday, Trisha Amber T. Ong Hianghuy

Angelo King Institute for Economic and Business Studies (AKI)

Taxes are levied by the government primarily for public service purposes (De Leon & De Leon, 2016).However, the high tax rates and narrow tax base imposed in the Philippines become burdensome for taxpayers and also decrease total government revenue collections (Diokno, 2008). It is shown in this study that foreign ownership and customer concentration both increase the levels of corporate tax avoidance practiced by firms while board independence decreases the same. Hence, we do not support the government’s plan to ease foreign ownership restrictions through the amendment of the Constitution (Romualdez, 2017) because easing the current restrictions may entail decreased …

Urban Organic Farming For Diversified Agriculture, Jose Santos Carandang, Robert W. Taylor, Josemari S. Calleja, Edito A. Busayong, Eric Camilio R. Punzalan

Angelo King Institute for Economic and Business Studies (AKI)

Urban organic farming had been shown in previous projects as well as the present one to have the potential of addressing the fundamental requirements of food security by addressing issues of availability since production is just in the vicinity, which also addresses the carbon footprint of food production because food need not be transported to far distances. The use of organic methods also contributed to increased food safety. More importantly, the practice of urban agriculture empowers local residents in the stewardship, specifically of their barangay’s green spaces and more broadly the whole urban environment (see Mogk, Kwiatkowski, &Weindorf, 2010). However, …

Traditional And Emerging Ethical Concerns In Advertising, Jennifer Lemanski

Communication Faculty Publications

Ethical issues surrounding advertising have been well-discussed. However, over time and alongside societal and media changes, different questions have moved to the forefront in the discussion on advertising ethics. This paper presents an overview of traditional ethical issues of importance in the United States, and analyzes the changes that have come about as a result of newer, more interactive media for ad placements. Although many of the traditional ethical dilemmas remain, the more personalized and interactive nature of new media and an expanded landscape for advertisers to stake their claims have introduced new issues that were previously not of concern, …

The Ambivalent Effect Of Complexity On Firm Performance: A Study In The Global Service Provider Industry, Marcus M. Larsen, Stephan Manning, Torben Pedersen

Management and Marketing Faculty Publication Series

Prior literature is ambivalent about whether organizational complexity has positive or negative effects on firm performance. Using rich data on global service providers, we explore this ambivalence by disentangling performance consequences of different types of organizational complexity. We show that complexity arising from the coordination of different services and operations negatively influences profit margins through increased coordination costs, whereas complexity coming from the sophistication of particular services may positively influence margins through informational advantages. We also investigate the moderating effects of process commoditization and client-specific investments. Our findings point to critical performance dilemmas facing global service providers in a highly …

Strategies For Training A Multigenerational Workforce, Lydia Butler

Walden Dissertations and Doctoral Studies

For the first time in history, 5 generations are working side by side, creating a challenge concerning training, developing, and managing a multigenerational workforce. More people are working into their later years, and the U.S. labor force participation rate of individuals age 55 and older is projected to increase from 22.4% to 24.8% by 2026. The purpose of this single case study was to explore training strategies managers used to improve multigenerational employee productivity. The sample population included 6 managers of an automotive company in the Great Lakes area of the United States who had knowledge and experience supervising multigenerational …

China's "Mercantilist" Government Subsidies, The Cost Of Debt And Firm Performance, Chu Yeong Lim, Jiwei Wang, Cheng (Colin) Zeng

Research Collection School Of Accountancy

China has been adopting a “mercantilist” policy by lavishing massive government subsidies on Chinese firms. Using hand-collected subsidy data on Chinese listed companies, we find that firms receiving more subsidies tend to have a lower cost of debt. However, such firms fail to have superior financial performance. Instead, firms with more subsidies tend to be overstaffed, which demonstrates higher social performance. These results are mainly driven by non-tax-based subsidies rather than tax-based subsidies. Overall, our results suggest that the Chinese government uses non-tax-based subsidies to achieve its social policy objectives at the expense of firms’ profitability.

Short Sellers And Corporate Disclosure, Xia Chen, Qiang Cheng, T. Luo, Heng Yue

Research Collection School Of Accountancy

We examine how short sellers affect corporate disclosures using a natural experiment. From May2005 to July 2007, the SEC implemented a pilot program by randomly selecting one third ofRussell 3000 stocks and removing the short sale price tests for these stocks (referred to as pilotfirms), leading to lower short-selling constraint, without changing the requirement for other firms(referred to as control firms). We compare the change in corporate disclosures between the pilotfirms and the control firms during this period. We find that compared to the control firms, thepilot firms are more likely to issue good news management forecasts without changing theissuance …

Corporate In-House Human Capital Investment In Tax Planning, Xia Chen, Qiang Cheng, Travis K. Chow, Yanju Liu

Research Collection School Of Accountancy

In-house human capital tax investment is a significant input to a firm’s tax decisions. Yet,due to the lack of data, there is little empirical evidence on how corporate in-house taxdepartments are associated with tax planning and compliance outcomes. Using handcollected data on corporate tax employees in S&P1500 firms over the period 2009-2014, wefind that in-house tax planning investments lead to greater tax avoidance, in-house taxcompliance investments lead to lower tax risk, while general tax investments achieve bothgoals. We obtain the same inferences when controlling for endogeneity or using changespecifications. We also find that the effects of in-house tax investments are …

Advertising And Disclosure: Do Firms Time Advertising During Disclosure Periods?, Yin Wang

Research Collection School Of Accountancy

Using a large sample of monthly advertising data, I examine whether U.S. firms use advertisingstrategically during disclosure periods. I find that firms schedule some advertising to appeararound their SEC 10-K, 10-Q filings and around their earnings announcements, consistent withadvertising being used to increase visibility and attract investor attention during disclosureperiods. This effect is stronger for firms reporting good news, for firms with high individualinvestor ownership, for firms in the retail industry, and for young firms. In addition, firmsincrease their advertising through media with broad target audiences and through business-toconsumer media around their disclosures (i.e. SEC 10-K, 10-Q filings and earningsannouncements). …

The Effect Of Ssap 101 On Loss Provisioning By Property-Casualty Insurers, Jiang Cheng, Travis K. Chow, Tzu-Ting Lin, Tee Yong Jeffrey Ng

Research Collection School Of Accountancy

This paper examines whether the adoption of the Statement of Statutory AccountingPrinciples (SSAP) 101, a new accounting standard that significantly limits management’sdiscretion in both the recognition and measurement of tax contingencies, affects the lossprovisions of property-casualty (PC) insurers. We find that PC insurers significantly reducetheir loss provisions after SSAP 101 adoption, particularly those with greater ex anteexposure to SSAP 101, consistent with reduced incentives to establish loss reserves for taxpurposes. Additionally, PC insurers with greater exposure to SSAP 101 show increasedearnings persistence and decreased returns on asset volatility, suggesting improved insurertransparency and an improved overall risk profile via tax avoidance …