Business Commons^™

Seeing Is Believing: Analysts' Corporate Site Visits, Qiang Cheng, Fei Du, Xin Wang, Yutao Wang

Research Collection School Of Accountancy

This study examines the impact of corporate site visits on analysts’ forecast accuracy based on a sample of such visits to Chinese listed firms during 2009–2012. We find that analysts who conduct visits (“visiting analysts”) have a greater increase in forecast accuracy than other analysts. Consistent with the notion that site visits facilitate analysts’ information acquisition through observing firms’ operations, we find that the results are stronger for manufacturing firms, firms with more tangible assets, and firms with more concentrated business lines. Moreover, we find that the effect of a site visit is greater when the site visit is an …

A Study Of The Impact Of Information Blackouts On The Bullwhip Effect Of A Supply Chain Using Discrete-Event Simulations, Elizabeth Rasnick

Information Technology & Decision Sciences Theses & Dissertations

This study adds to the supply chain management literature by introducing and investigating information blackouts, sudden and short-duration failure of the information flow. This study aims to contribute to the literature in following ways: first, to define information blackouts in a supply chain. Second, to investigate the response of supply chains to information blackouts using discrete-event simulation. Prior research has focused more on analyzing systemic disruptions to supply chains from well-known sources. We expect the results of this study to be useful to supply chain managers in disaster prone areas.

Two Essays On Ceo Inside Debt Holding In Relation To Firm Payout Policy And Financial Reporting, Asligul Erkan

Finance Theses & Dissertations

This dissertation is a thorough examination of CEO inside debt holding, and consists of two essays. The first essay focuses on the relationship between CEO inside debt and firm payout policy. Previous studies document that higher CEO inside debt is associated with lower firm payout which is explained by CEO’s motivation to preserve cash either in order not to default on debt obligations or in order to keep cash available for his future pension benefits. This study investigates how do excess cash, overinvestment risk, and firm-specific information asymmetry affect this negative relationship, and examines net payout to shareholders as well …

Two Essays On The Internationalization Speed Of New Ventures, Orhun Guldiken

Management Theses & Dissertations

This dissertation comprises two essays on the internationalization speed of new ventures and contributes to the international entrepreneurship literature at several levels. The first essay reviews and critiques the internationalization speed literature and proposes a multi-dimensional conceptualization of speed of internationalization. In particular, previous studies that examined internationalization speed implicitly assumed that INVs need to enter new countries to grow fast in foreign markets. The key tenet of the first essay is that INVs can also grow fast in foreign markets by expanding rapidly in previously entered host countries. Consequently, the first essay uses three theoretical perspectives — organizational learning, …

Founder Ceos And Initial Public Offerings: The Role Of Narratives, Institutions And Cultural Context, Christina Helen Tupper

Management Theses & Dissertations

This is a two essay dissertation which explores how founder and non-founder CEOs influence the IPO process and seeks to better understand their impact on IPO performance in a cross-national set of firms. Essay 1 addresses the question ‘how founder and non-founder CEOs’ narratives are portrayed differently in business media.’ Using insights from the narrative paradigm and utilizing qualitative content analysis for 1,057 units of data, I find that founders and non-founders’ media narratives differ in three important ways based on the amount of personal information about founders, how founders talk about their business operations, and positive and negative name …

"(Don’T You) Wish You Were Here?”: Narcissism, Envy And Sharing Of Travel Photos Through Social Media: An Extended Abstract, David G. Taylor

WCBT Faculty Publications

Consumers are increasingly relying on user-generated content on social media for their awareness and subsequent decisions regarding travel destinations. This user-generated content – photos, comments, narratives and stories – is perceived by consumers to be more trustworthy and reliable compared to traditional sources of tourism information. ). Thus, understanding consumer motivations for sharing their travel through social media may provide tremendous advantage for tourism marketers.

Mercy And Business: A Partnership For Catholic University Business Students, Arlene J. Nicholas

Faculty and Staff - Articles & Papers

A university mission that reflects mercy and the Catholic Intellectual Tradition can be integrated into business courses. Critical to this integration is the willingness of students to embrace concepts such as fairness and mercy, as part of their lives beyond academia; that caring for others is inclusive in business and private life. Some examples in management courses include; the protection from harassment or disenfranchisement of any ethnic, economic or lifestyle differences; fairness of applications, interviews and testing, and opportunities for training and promotions. In all business courses, the understanding of cultural dimensions and respect for others are emphasized.

Taking Flight – July 2016 Edition, Georgia Southern University

College of Business: News & Publications

• Message from the Dean
• Alumni Spotlight – Jason Hoynes
• Alumni Enjoy a Braves Game
• Georgia Southern University Welcomes 13th President
• 69th Annual Watermelon Cutting
• Business Alumnus Inducted into Athletics Hall of Fame
• BIG Café

2016-July-01-Cutler Co, University Marketing And Communications, East Tennessee Stat University

ETSU News

No abstract provided.

2016-July-01-Marie Tipton, University Marketing And Communications, East Tennessee Stat University

ETSU News

No abstract provided.

2016-July-Mike Smith- The States Project Tennessee.Pdf, College Of Arts And Sciences, East Tennessee State University, University Marketing And Communication, East Tennessee State University

ETSU News

Photography professor Mike Smith is currently featured in the online magazine Lens Scratch. The article Mike Smith: The States Project: Tennessee, features a variety of photographs taken over his career. Smith states, "The truck portraits are from 2008-2010 and reflect a 35-year attempt to describe the people and landscape of East Tennessee where I have lived and taught photography at East Tennessee State University since 1981."

To view the article please follow this link:
http://lenscratch.com/2016/07/mike-smith-the-states-project-tennessee/

Mexico Consensus Economic Forecast, Volume 19, Number 3, Thomas M. Fullerton Jr., Adam G. Walke

Border Region Modeling Project

No abstract provided.

Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Property And Liability Insurance Entities, July 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Crowdsourcing Management Education Assessment, Owen P. Hall Jr, Charla Griffy-Brown

Journal of International Technology and Information Management

Assessment is now at the center of the new business education zeitgeist. This focus is the direct result of feedback from the business community regarding the growing gap between their needs and graduates from many business schools. Recently this divide has fallen under even closer scrutiny because of increasing student debt and the growing controversy over return-on- investment. Today business leaders are looking for web-savvy, problem-solving graduates. To this end, AACSB and regional accrediting bodies are calling for the adoption of comprehensive collaborative learning strategies to better align graduates’ skill sets with the real needs of business. Crowdsourcing, which is …

Towards A Taxonomy Of Challenges In An Integrated It Governance Framework Implementation, Mathew Nicho, Suadad Muamaar

Journal of International Technology and Information Management

The rapid adoption of IT governance (ITG) frameworks in organizations worldwide, along with the subsequent need to select and integrate overlapping ITG frameworks has presented practitioners with challenges in choice and integration of frameworks. In this respect, the purpose of this study was to explore the ITG frameworks integration (ITGFI) challenges faced by organizations worldwide; develop and test a theory-based integrated ITG challenges (IIC) taxonomy model created from extant literature; and validate and compare these with those empirically extracted from three case studies in the United Arab Emirates (UAE). The results present the audience with a taxonomy of a prioritized …

Comparative Empirical Analysis On Computer Software Piracy Behaviors Between China And The United States: An Exploratory Study, Xiang Fang, Sooun Lee

Journal of International Technology and Information Management

Using the data collected from several universities in China and the United States, which have drastically different piracy rates, economic development stages, income levels, and national cultures, this study aims to identify which demographic factors affect software piracy significantly. Totally, the dataset includes 600 valid responses. Multivariate data analysis, supported by Multivariate Analysis of Variance and Turkey’s test, reveals that among various factors, country difference and gender most significantly influence software piracy. In addition, this study offers recommendations on how to curb software piracy effectively.

From Offline To Online: How Health Insurance Policies Drive The Demand For Online Healthcare Service?, Yue Yu, Qiu-Yan Mei, Qiu-Hong Wang

Research Collection School Of Computing and Information Systems

Online healthcare service has gradually become a significant part of healthcare services, especially in emerging economy with shortage in medical resources and wide coverage in the Internet usage. This paper studies how health insurance policies affect the demand for online healthcare consultation by using longitudinal online healthcare and offline medical services datasets of a major city in China. The two policies we study are the integration of health insurance systems in urban and rural regions and the integration of health insurance systems between pairwise-cities. The empirical results show that both policies significantly affected the demand for online consultation. Our study …

Robust Median Reversion Strategy For Online Portfolio Selection, Dingjiang Huang, Junlong Zhou, Bin Li, Hoi, Steven C. H., Shuigeng Zhou

Research Collection School Of Computing and Information Systems

On-line portfolio selection has been attracting increasing interests from artificial intelligence community in recent decades. Mean reversion, as one most frequent pattern in financial markets, plays an important role in some state-of-the-art strategies. Though successful in certain datasets, existing mean reversion strategies do not fully consider noises and outliers in the data, leading to estimation error and thus non-optimal portfolios, which results in poor performance in practice. To overcome the limitation, we propose to exploit the reversion phenomenon by robust L1-median estimator, and design a novel on-line portfolio selection strategy named "Robust Median Reversion" (RMR), which makes optimal portfolios based …

The Impact Of Nasd Rule 2711 And Nyse Rule 472 On Analyst Behavior: The Strategic Timing Of Recommendations Issued On Weekends, Yi Dong, Nan Hu

Research Collection School Of Computing and Information Systems

Amendments to NASD Rule 2711 and NYSE Rule 472, enacted in May 2002, mandate that sell-side analysts disclose the distribution of their security recommendations by buy, hold and sell category. This regulation enhances the transparency of analysts' information and mitigates the long-recognized optimistic bias in their recommendations. However, we find that analysts are more likely to issue sell recommendations or downgrade revisions on weekends when investors have limited attention after these rule changes. This pattern is more pronounced for prestigious analysts, who are more likely to influence stock prices. Market reaction tests reveal an incomplete immediate response and a greater …

Do Government Linked Companies Hold More Cash?, Chenxi Liu, Kian Leong Nelson Yap, Sili Zhou

Research Collection Yong Pung How School Of Law

In this paper, we investigate the cash holings of government linked corporations (GLCs) in Singapore, with different levels of Temasek Holdings ownership. We find evidence that Temasek owned public firms hold on average substantially more cash than otherwise similar public firms listed on SGX. This result is robust to different measures of Temasek ownership. We also show that when GLCs have excess cash, they do not spend it on capital expenditure, acquisition, dividends or share repurchase. Instead, they hoard these excess cash leading to an accumulation of cash. In addition, we show that Temasek firms are on average more profitable, …

The Effects Of Is-Bao Implementation And Leadership Performance On Safety Culture In Business Aviation Flight Operations, Christopher Mark Broyhill

Doctoral Dissertations and Master's Theses

The International Standard, Business Aircraft Operations (IS-BAO), with a Safety Management System (SMS) as its core element, has been widely accepted by both the International Civil Aviation Organization (ICAO) and the business aviation industry as the mechanism to create a healthy safety culture among the business aviation operators who have implemented the standard. Scholarly literature, however, has presented leadership as the most important factor in the creation and management of a healthy safety culture in organizations in general and aviation organizations in particular. This study examined and compared the effects of IS-BAO progression and leadership performance on the perceptions of …

The Force Behind The Force: A Business Case For Leveraging Military Spouse Talent, Deborah A. Bradbard, Rosalinda V. Maury, Nicholas Armstrong

Institute for Veterans and Military Families

Companies interested in hiring transitioning service members and veterans may not intuitively understand the business case for hiring military family members—or even that the business case for hiring spouses is unique. Certainly, a spouse focused business case may share some similarities with that of a transitioning service member or veteran. But companies should not assume they are identical. Because there is limited research and data available about the employment of military spouses, a targeted business case has never been fully articulated. In this paper we review some of the available research and outline a business case for hiring military spouse …

Data Mining Journal Entries For Fraud Detection: A Replication Of Debreceny And Gray's (2010) Techniques, Poh Sun Seow, Pan, Gary, Themin Suwardy

Research Collection School Of Accountancy

The alarming frequency of fraud occurrences suggests that corporations continue to face persistent threat of fraud (Cecchini et al., 2010a; Summers and Sweeney, 1998). According to Association of Certified Fraud Examiner (ACFE)’s 2014 Report, a typical organization may lose five percent of its revenue to fraud every year. As such, the consequences of fraud may impact the shareholders, creditors, auditors and the public’s confidence in the integrity of corporations’ financial systems (Rezaee, 2005).

Designing An Accounting Analytics Course Using Experiential Learning Approach, Pan, Gary, Shankararaman, Venky, Poh Sun Seow, Gan Hup Tan

Research Collection School Of Accountancy

This paper describes an undergraduate accounting analytics course which was delivered based on an experiential learning approach. This accounting analytics course is timely as, with the proliferation of Big Data, several accounting professional bodies have highlighted the importance of developing analytical skills among accounting graduates. The experiential learning approach was adopted because there is a need to equip students with future work skills so as to tackle increasingly complex problems. The professors collaborate with external partners to design a course which combines theory with experiential learning through heavy use of projects involving real world problems. Students rated the course favourably. …

Being Agile To Thrive Amidst Disruptive Digital Innovation, Say Yen Teoh, Calvin M. L. Chan, Pan, Gary, Mark Goh

Research Collection School Of Accountancy

Firms around the world have been experiencing disruptive digital innovation. Such disruptions affect their business operations and models over time and geography. In this paper, we adopt Lucas and Goh’s (2009) framework of disruption response to examine how do firms achieve agility in responding to disruptive digital innovation. The framework draws on dynamic capability theory, disruptive innovation concept, organizational agility concept and organizational core rigidity concept. This research-in-progress paper aims to conduct an in-depth case study to understand how firms can be agile in responding to disruptive digital innovation. As a case study, this study adds to the growing corpus …

Internal Governance And Real Earnings Management, Qiang Cheng, Jimmy Lee, Terry J. Shevlin

Research Collection School Of Accountancy

We examine whether internal governance affects the extent of real earnings management in U.S. corporations. Internal governance refers to the process through which key subordinate executives provide checks and balances in the organization and affect corporate decisions. Using the number of years to retirement to capture key subordinate executives’ horizon incentives and using their compensation relative to CEO compensation to capture their influence within the firm, we find that the extent of real earnings management decreases with key subordinate executives’ horizon and influence. The results are robust to alternative measures of internal governance and to various approaches used to address …

When In Doubt, Elaborate? How Elaboration On Uncertainty Influences The Persuasiveness Of Consumer-Generated Product Reviews When Reviewers Are Incentivized, Christilene Du Plessis, Andrew Stephen, Yakov Bart, Dilney Goncalves

Research Collection Lee Kong Chian School Of Business

Online consumer-generated reviews contain two types of information: core (the review itself) and auxiliary (information accompanying reviews such as details about the reviewer and the review-generating process). Prior work has focused primarily on the former, despite the latter being commonplace. In this paper, we consider how a common type of auxiliary information — disclosure statements about incentives received by reviewers — affects review persuasiveness. Disclosure likely induces uncertainty about reviewer trustworthiness, leading consumers to discount reviewers’ opinions when forming expectations about product quality. However, we show this is not always the case. Instead, the extent to which disclosing incentives affects …

Understanding On-The-Go Consumption: Identifying And Quantifying Its Determinants, Sabine Benoit, Tobias Schaefers, Raphael Heider

Research Collection Lee Kong Chian School Of Business

Although the amount of food and beverages consumed on-the-go has been increasing, existing research has not sufficiently examined this behavior. This study uses a mixed methods design with a qualitative study to identify four determinants of on-the-go consumption: time pressure, price consciousness, health orientation, and enjoyment. Combining the qualitative results with Behavioral Decision Theory, eight hypotheses are derived about the influence of the four determinants as well as their interrelations. Hypotheses testing and predictive validity assessment are based on two large-scale consumer samples, one main study and one validation study. The results confirm a significant influence of utilitarian determinants (time …

Validity And Reliability Of Situational Judgement Test Scores: A New Approach Based On Cognitive Diagnosis Models, Miguel A. Sorrel, Julio Olea, Francisco José Abad, Jimmy De La Torre, David Aguado, Filip Lievens

Research Collection Lee Kong Chian School Of Business

Conventional methods for assessing the validity and reliability of situational judgment test (SJT) scores have proven to be inadequate. For example, factor analysis techniques typically lead to nonsensical solutions, and assumptions underlying Cronbach's alpha coefficient are violated due to the multidimensional nature of SJTs. In the current article, we describe how cognitive diagnosis models (CDMs) provide a new approach that not only overcomes these limitations but that also offers extra advantages for scoring and better understanding SJTs. The analysis of the Q-matrix specification, model fit, and model parameter estimates provide a greater wealth of information than traditional procedures do. Our …