Business Commons^™

Local Tax Incentives And Behavior Of Foreign Enterprises: Evidence From A Large Developing Country, Jing Xing, Wei Cui, Xi Qi

Research Collection School Of Accountancy

We analyze how profit reporting and investment behavior of foreign enterprises respond to local tax incentives in China, a large developing country. Using firm-level data between 2000 and 2013 from China’s industrial enterprise survey, we first provide strong evidence for tax competition among Chinese cities (especially cities within the same province) over the average effective income tax rate. We then find that, despite stringent capital controls, both reported pre-tax profits and investment of foreign firms respond strongly to local tax incentives, suggesting that subnational tax competition in China is oriented towards both mobile profits and real resources.

What Is The Cost Of Transparency? Does It Outweigh The Benefits Obtained From Greater Transparency?, Viktoria Wöhrer

Research Collection School Of Accountancy

Currently, the scope of tax transparency is increasing on a global level. Taxpayers and third parties have to provide more information to both tax authorities and the general public. Increasing transparency should hamper both tax evasion and tax avoidance. The tax transparency initiatives should contribute to providing tax administrations with useful information for assessing tax risks and specifically targeting those issues in an audit. Greater transparency does however not only contribute to the combat against tax avoidance and tax evasion but also involves an increased degree of data gathering, reporting and information exchange either from taxpayers to tax authorities or …

Objective Or Subjective – Anti-Treaty Shopping Policy In Select Asian Jurisdictions In The Post-Beps World, Andy Baik, Matthias Petutschnig

Research Collection School Of Accountancy

BEPS Action 6 proposes two distinct anti abuse measures to be incorporated into the OECD Model Convention and subsequently into the various bilateral tax treaties: A Limitation on Benefits (LoB) clause and Principal Purpose Test (PPT). While both anti abuse measures are new to the OECD Model Convention, various countries around the world have implemented either LoB or PPT clauses or both into their tax treaties. This paper analyses the treaty network of eight Asian / Pacific jurisdictions (Australia, China, Hong Kong, Japan, Malaysia, Singapore, and Taiwan) with respect to the anti-abuse measures employed in these treaties. The majority of …

Gender And Cybersecurity: Consumer Awareness, Experience And Trust, M. Olguta Vilceanu, Kristine Johnson

AMTP Proceedings 2018

In light of the growing epidemic of cyberattacks, it is important to understand how different groups within the general population connect information with attitudes and behaviors. Internet transactions become less of an option and more of a requirement for consumers and the workforce. This study explored the connection between awareness, experience, and trust with the goal of identifying communication strategies that will ultimately steer consumers toward healthy cyberbehaviors. Consumer trust in government and business organizations is the desired status quo for everyone. Awareness and experience are important modifying factors and both are addressable through strategic consumer communication campaigns. Understanding the …

A Framework For Using Customer Journey Mapping Alongside Digital Content Marketing To Build The College Brand, Julie M. Pharr

AMTP Proceedings 2018

This paper illustrates how customer journey mapping can be applied in colleges and universities to facilitate content-rich branding. A customer journey map for higher education is created and illustrates how a student’s journey may be broken into phases of prepurchase, purchase, and postpurchase. Each stage is subdivided to show important touchpoints that occur in that stage. Touchpoints may be firm-initiated or customer-initiated, but research shows that customerinitiated touchpoints are becoming increasingly more numerous. The paper demonstrates how content-rich branding, through reliance on the use of relevant content, can be used to stimulate frequent positive customer-firm interactions. Customer journey analysis is …

Beyond Higher Ed Marketing: Unsanctioned User Generated Conten, Jordan Salvador, Lindsay R.L. Larson

AMTP Proceedings 2018

The impact of User Generated Content (UGC) on higher-education marketing is an entirely untouched area of marketing research, therefore the current study aims to better understand how widely disseminated this content is among students, how they perceive this content and its impact upon their university, as well as what kinds of students are drawn to participate in and consume this content. A sample of 238 university students at a large public institution were surveyed regarding their engagement with UGC content associated with their school, the reasons for their interest in this content, and the ways in which it may effect …

How Naturalized African-Americans Experience Racial Microaggressions In U.S. Federal Agencies, Casimir Yem Bilong

Walden Dissertations and Doctoral Studies

The Civil Rights Act was enacted more than 5 decades ago, and its provisions forbade discrimination on the basis of race in hiring, promoting, and firing. Yet some researchers argue that racial discrimination issues are still prevalent in the United States. They contend that modern racial discrimination is more covert and takes the form of racial microaggressions, which are subtle conscious or unconscious insults and derogatory attitudes directed towards minorities. Researchers have not fully addressed the prevalence of racial microaggressions in U.S. workplaces, however. The purpose of this qualitative phenomenological study was to explore the lived experiences of naturalized African-Americans …

Strategies For Selecting And Individualizing Training For Employee Positioning, Reba Michelle Royster

Walden Dissertations and Doctoral Studies

Lack of effective selection and training of employees for positioning within a business can have extensive financial repercussions. Fostering mentoring relationships between leaders and employees increases competitive advantage and institutional financial growth. However, there is limited research that supports the role of mentoring leadership styles for improving organizational productivity. The purpose of this single case study was to explore strategies used by business managers to select and individually train employees for opportunities within the organization to achieve job-person fit. The sample included 5 business managers employed within a medium-sized organization in a consultation firm in the mid-Atlantic region of the …

U.S. Corporate Energy Productivity, Greenhouse Gas Productivity, And Return On Equity, Terry Geonnie Tate

Walden Dissertations and Doctoral Studies

Corporate leaders are expected to engage in corporate social responsibility by some stakeholders, but there is no consistent evidence that corporate social performance relates to financial performance. Grounded in instrumental stakeholder theory, the purpose of this correlational study was to examine the relationship among energy productivity, greenhouse gas productivity, and return on equity. The 2016 Newsweek Green Ranking U.S. 500 was the population for this study, which consisted of the largest companies in the United States with the highest corporate social performance scores. The secondary data were collected from Newsweek.com and Morningstar.com for this study. The multiple linear regression was …

Transformational Leadership And Job Satisfaction In The Federal Government, Dorothy Marquitia Thomas

Walden Dissertations and Doctoral Studies

Since 2002, the federal government has disseminated surveys to all of its federal agencies

to obtain employees' views on the federal agencies' work environments. This study examined the relationship between employees' perception of their leaders' transformational leadership skills and employee job satisfaction. This study was conducted in a metropolitan area in the midwestern United States using 12 federal agencies, totaling approximately 33,000 employees. The theoretical framework for this study was transformational leadership theory. The 5 constructs published by House and Burns were used in multifactor leadership questionnaire surveys by scholarly and peer-reviewed studies and represent the primary leadership skills. The …

Sustainability Strategies For Successful Small Businesses, Barbara Stovall

Walden Dissertations and Doctoral Studies

Small businesses struggle to survive for longer than 5 years because owners lack knowledge of strategies to sustain financial capital. The purpose of this multiple case study was to explore strategies small business owners used to maintain financial capital to ensure survivability for longer than 5 years. The sample included 3 successful service- related small business owners located in the southeastern United States. Systems theory and the theory of entrepreneurship provided the conceptual framework for the study. Data collection involved face-to-face, semistructured interviews and a review of company websites and organizational documents. Member checking enhanced the credibility of the findings. …

Strategies For Improving Profitability Through Effective Internal Controls, Melissa M. Washington

Walden Dissertations and Doctoral Studies

Between 2007 and 2009, the United States experienced a financial crisis. Many businesses experienced difficulties obtaining funds for projects and working capital due to the great recession. As a result, many business owners filed for bankruptcy. The purpose of this multiple case study was to explore strategies that some small business owners in the construction industry used when implementing internal control processes to improve profits. The study population entailed 6 individuals in the southeast region of the United States who successfully implemented internal control processes to improve profits. The data collected were from face-to-face interviews, analysis of company documents, and …

Strategies Business Managers Use To Engage Employees In The Chemical Industry, Akeem A. Adeyemi

Walden Dissertations and Doctoral Studies

Lack of employee engagement in the workplace is one of the leading causes of lost productivity in the United States, estimated to cost organizations between $450 to $550 billion per year. The purpose of this single case study was to explore the strategies that some business managers in the chemical industry use to engage employees and increase productivity. The population for the study consisted of 5 small chemical business managers of a chemical company in the northeastern United States that demonstrated success in engaging employees. The conceptual framework for the study was social exchange theory. Data were collected from small …

Nursing Leadership And Employee Satisfaction Perception In A Virtual Work Environment, Angelique Duffy

Walden Dissertations and Doctoral Studies

Virtual team leaders in health care must have the right resources available to help them effectively perform their jobs. Better performance from the leader may lead to greater employee satisfaction. The problem addressed by this study was the impact of leadership style on employee satisfaction of virtual nurses. The purpose of this quantitative correlational study was to investigate the relationship between the leadership styles of virtual nursing environment leaders as perceived by virtual employee nurses and the nurses' satisfaction as measured by the Multifactor Leadership Questionnaire-short form. Building on the theoretical foundation of Bass's 1990 work, this study examined the …

Organizational Policy Prohibiting Marriage Between Coworkers In The Nigerian Banking Sector, Pamela Obi

Walden Dissertations and Doctoral Studies

The Human Resources (HR) policy prohibiting marriage between coworkers contributes to employee attrition and an unhappy, demoralized, and unengaged workforce in commercial banks in Nigeria. Marriage between coworkers has resulted in forced resignations in commercial banks in Nigeria and employees' perception of being unfairly treated in their organizations. The purpose of this qualitative case study, based on the conceptual framework of organizational justice, was to explore how bank employees whose spouses resigned due to the HR policy prohibiting marriage between coworkers respond to this policy. Fifteen such employees participated in semistructured, one-on-one interviews, and 5 other employees participated in a …

Small Business Owners Strategies In The Retail Grocery Sector, Panzo Nteka

Walden Dissertations and Doctoral Studies

In Angola, 96.7% of established small businesses fail. Thus, the purpose of this multiple case study was to explore strategies retail grocery store owners in Angola use to succeed beyond 5 years. The population of the study consisted of 5 retail grocery storeowners who sustained their businesses longer than 5 years in Angola. The conceptual framework for this study was the resource-based view. Face-to-face, semistructured interviews and company documentation review were used to collect data. Yin's 5-phase cycle, which includes (a) compiling, (b) disassembling, (c) reassembling, (d) interpreting, and (e) concluding, was used to find patterns, themes, and categories from …

Employee Engagement Strategies To Improve Profitability In Retail, Kimberly D. Polite

Walden Dissertations and Doctoral Studies

Abstract

Retail business leaders can improve profitability when they implement employee engagement strategies. The purpose of this single case study was to explore employee engagement strategies retail leaders use to improve profitability. The population included 6 department leaders in a single retail organization in the southeastern United States. The conceptual framework included Kahn's employee engagement theory. Using Yin's 5-step data analysis process, data from semistructured interviews were transcribed, coded, and analyzed to gain employee engagement strategies that retail leaders use to improve profitability. Four major themes emerged that retail business leaders use to increase profitability: having daily staff interaction, hiring …

Strategies For Sustainability In Multilevel Marketing Organizations, Nicole Renea Cordell

Walden Dissertations and Doctoral Studies

The number of entrepreneurs in the direct sales industry has steadily increased since 2010; however, the annual turnover rate is 56%. The purpose of this multiple case study was to explore multilevel marketing (MLM) entrepreneurial leadership strategies implemented to help ensure sustainability of entrepreneurial MLM businesses for longer than 5 years. Purposive sampling was used to recruit 10 entrepreneurs who maintained an MLM business more than 5 years and used a hierarchical status that required a team. The transformational leadership theory constituted the conceptual framework for researching leadership as a concept of entrepreneurship and sustainability in MLM. Data were collected …

Managerial Strategies To Sustain Small Auto Repair Businesses, Osaka Kugblenu Tetteh-Odonkor

Walden Dissertations and Doctoral Studies

Small auto repair business owners need strong operational skills; however, some lack expertise in managerial strategy. The purpose of this multiple case study was to identify managerial strategies small auto repair business owners use to sustain businesses in Columbus, Ohio with respect to strategy, time management, and alteration of value chain services. Based on the Vroom expectancy theory of motivation, small auto repair business owners may use effectiveness and efficiency of business performance with particular emphasis on managerial strategic development and execution to enhance financial results and rewards. Data collection involved face-to-face, semistructured interviews with 5 small auto repair business …

Mitigating Advocacy Bias: The Effect Of The Reviewer Role On Tax Professional Judgment, Mary E. Marshall

Theses and Dissertations

Prior literature finds tax professionals exhibit advocacy bias, a threat to tax professionals’ objectivity, which can expose accounting firms and their clients to penalties for overly aggressive tax reporting decisions. Mitigating this bias has been the topic of several prior studies; however, research thus far has focused on how reviewers identify bias within tax research memorandums (e.g., stylized writing or other obvious cues). In an experiment administered to seventy-five tax professionals, this study isolates the effect of the reviewer role and compares professionals’ evidence evaluation and conclusions by role (i.e., reviewer or preparer). I find professionals who occupy the reviewer …

Social Influence On Consumers’ Online Review Behavior, Hengyun Li

Theses and Dissertations

Online reviews constitute an important source of word-of-mouth, which can affect consumers’ product choices as well as company sales and profitability. Therefore, understanding the factors underlying consumers’ online posting behavior is essential for business success and relevant knowledge development. This dissertation consists of three independent but closely related studies focusing on hotel and restaurant contexts. The objectives of this dissertation are to investigate how prior reviews and disconfirmation (i.e., the deviance between post-consumption evaluations and other consumers’ prior average review rating) may affect subsequent consumers’ online review-posting behavior in terms of their willingness to post online reviews, the review ratings …

An Analysis Of Perceptions Of Restaurant Authenticity At Food Tourism Destinations In The Southeastern U.S, Jamie A. Levitt

Theses and Dissertations

The purpose of this study was to develop a comprehensive scale, containing multiple restaurant attributes and authenticity conceptualizations, to measure restaurant authenticity; to test a model examining the mediators and outcomes of restaurant authenticity at independent, full service Southern-style restaurants at food tourism destinations in the Southeastern U.S.; and to determine if the influences of restaurant authenticity differ between food tourists, general tourists, and locals.

A four-step approach adapted from Netemeyer et al. (2003) was used to develop the restaurant authenticity scale (RAS). Ultimately, the RAS contained six authenticity conceptualizations, 20 items and three dimensions: restaurant heritage and environment, food …

Altering Time: The Effect Of Feedback Frequency On Employee Behavior, Nate Waddoups

Theses and Dissertations

Advances in technology have made it possible for employers to provide performance feedback to employees on a more frequent basis. This study investigates how different feedback frequencies can alter employees’ perceptions of time and subsequently how these altered perceptions influence employee productivity. I predict and find that feedback frequency alters the way employees break up or segment their work time—a process that I refer to as feedback-driven time segmenting. Ultimately I find that this process causes feedback frequency to have opposing effects on employee productivity. Specifically employees who receive more frequent feedback find fewer task efficiencies than employees who receive …

Investor Reactions To Complex Financial Accounting Disclosures: Experimental Evidence From The Tax Disclosure Of Permanently Reinvested Earnings, Laura N. Feustel

Theses and Dissertations

This paper investigates how increasing the transparency of complex financial accounting disclosures affects investor judgments. The income tax disclosure of permanently reinvested earnings is the context of this investigation as the Financial Accounting Standards Board (FASB) is currently evaluating income tax disclosures and has specifically identified the disclosure of permanently reinvested earnings as an area to be reevaluated. Current standards allow corporations flexibility in their disclosures that can lead investors to be surprised by changes in a corporation’s assertions regarding the reinvestment of foreign earnings. My study suggests that increasing the transparency of complex disclosures through the explicit reporting of …

The Impact Of Cmo Tenure On Brand Equity And Cost Of Capital: Insights From Business To Consumer Industries, Tracey A. Swartz

Theses and Dissertations

This paper investigates the relationship between CMO tenure and firm risk as measured by cost of capital. The author develops a conceptual model linking the direct impact of CMO tenure on the firm’s cost of capital and indirect impact through brand equity. The hypotheses are tested using data on 125 public US-based firms between 2004 and 2013. The findings suggest that longer CMO tenure results in higher brand equity. Further, longer CMO tenure reduces cost of capital through its impact on brand equity. The author also finds that the impact of CMO tenure on brand equity is strengthened when the …

More Than Meets The Eye: Development Of A Sport Event Stimuli And Destination Image Fit Scale, Yongjin Hwang

Theses and Dissertations

Much research demonstrates an impact of sensory experience on sports fans’ satisfaction with live sporting events (Lee, Heere, & Chung, 2013; Lee, Lee, Seo, & Green, 2012). It was, however, not studied how to enhance those sense-centric experiences. One possible approach would be to utilize unique region-based characteristics to design unforgettable and emotionally engaging experiences. Most sporting events are location-based, and venues are also considered as a landmark of the area where they are placed. Consequently, we can create a natural link between sporting events and the hosting cities or regions. Visual designs, musical contents, famous local food, and signature …

Development And Validation Of The Adaptive Leadership With Authority Scale, Mohammed Raei

Antioch University Dissertations & Theses

A reliable scale to measure adaptive leadership with authority—leadership from a position of power—does not exist. This was an embedded mixed-methods study–QUAN(qual) with data collected through an online survey instrument that included the proposed scale items and an open-ended question. The quantitative part of the study, using data from 436 respondents (92.7% from Mechanical Turk, 7.3% from snowball sampling), involved the development and validation of a unidimensional scale that measures adaptive leadership with authority using exploratory and confirmatory factor analysis. The 11-item scale had a Cronbach’s alpha value of .891 and thus displayed high reliability. In the qualitative part of …

Effectiveness Of “Good” Governance Policies Across Contexts: A Test Of The Universal Vs. Embedded View, Sabrina Ferdous Saleh

Theses and Dissertations

This dissertation aims to examine the effectiveness of “good” governance principles that are commonly benchmarked in shaping the Corporate Governance (CG) policies. Specifically, I examine the firm level internal mechanisms of Monitoring CG and Incentive CG and the country level external mechanisms of legal rules and disclosure provisions. The origin of these CG policies is rooted in the Anglo-Saxon countries, where stand-alone firms are mostly owned by the dispersed shareholders, and Type I agency problem is common between company owners and top managers. For precisely examining the generalizability of “good” CG principles, I have conducted my investigation in an empirical …

We Are One: The Role Of Group Identity And Self-Sacrificial Leaders On The Generation Of Social Capital Within Youth Sport Programs, Dorothy R. Collins

Theses and Dissertations

Popular culture often assumes that participation in youth sport has a host of positive benefits, including the ability to generate social capital, spur future occupational success and encourage greater levels of civic engagement (Coalter, 2007). There is; however, little empirical evidence to support this ideal (Coakley, 2011). In fact, little is known about the specific conditions within a sport organization that likely to facilitate youth sport organizations to become more adept at generating, maintaining, and distributing social capital to their members. Using the Community of Practice framework (Wenger, McDermott & Snyder, 2002) as a lens, the author investigated the conditions …

A Study Of Groupthink In Project Teams, John Reaves

Walden Dissertations and Doctoral Studies

Project teams advance a common goal by working together on projects that require a diverse set of skills and are difficult for 1 person to complete. In this study, there was an exploration of the antecedents to groupthink in project teams from the perspectives of project managers. Many companies use project managers to complete critical objectives; avoiding groupthink is crucial to their success. The purpose of this research was to understand why project teams are susceptible to groupthink and what precautions managers can take to avoid it. The conceptual framework utilized in this study was Janis' concept of groupthink, which …