Business Commons^™

Is The Decline In The Information Content Of Earnings Following Restatements Short-Lived?, Xia Chen, Qiang Cheng, Alvis K. Lo

Research Collection School Of Accountancy

Prior research finds that the decline in the information content of earnings after restatement announcements is short-lived and the earnings response coefficient (ERC) bounces back after three quarters. We re-examine this issue using a more recent and comprehensive sample of restatements. We find that material restatement firms experience a significant decrease in the ERC over a prolonged period—close to three years after restatement announcements. In contrast, other restatement firms experience a decline in the ERC for only one quarter. We further find that among material restatement firms, those that are subject to more credibility concerns and those that do not …

Media Coverage And Firm Valuation: Evidence From China, Jiwei Wang, Kangtao Ye

Research Collection School Of Accountancy

Drawing on both a managerial discipline perspective and an information intermediary perspective, we explore how media coverage of a firm’s controlling shareholder influences firm valuation in corporate China. Using 366 listed family firms in China from 2003 to 2006, we find that firms in which controlling shareholders receive more neutral media reports enjoy higher valuation, whereas negative media reports on controlling shareholders impose adverse effects on firm valuation. Interestingly, favorable media coverage of the controlling shareholders does not enhance firm value. Further analyses reveal that ownership structure and audit quality moderate the relationship between media coverage and firm valuation. Our …

Does More Corporate Governance Enhance Managerial Performance: Cfo Perceptions And The Role Of Mindfulness, John Joseph Williams, Alfred E. Seaman

Research Collection School Of Accountancy

No abstract provided.

Mandatory Financial Reporting Environment And Voluntary Disclosure: Evidence From Mandatory Ifrs Adoption, I-Hwa Yang, Balakrishnan K., Li X.

Research Collection School Of Accountancy

No abstract provided.

Revisiting The Determinants Of Students' Performance In An Undergraduate Accountancy Degree Programme In Singapore, Poh Sun Seow, Gary Pan, Joanne Siok Wan Tay

Research Collection School Of Accountancy

The current study investigates the association of prior academic achievement, admission interview, critical thinking, mathematical aptitude and gender with successful academic performance in an undergraduate accountancy degree programme at a Singapore university. The purpose of revisiting the determinants of academic performance in the Singapore context is twofold. First, university accounting education in Singapore has changed greatly since Koh and Koh’s earlier study (1999); the current study examines if determinants previously identified as significant continue to be so in the new setting. Second, the study tests the usefulness of admission interview in identifying applicants who achieve subsequent academic success. Data on …

Coordinating The Processes Of Resource Enrichment And Capability Deployment: Lessons From It Implementation At A Medium-Sized Accounting Firm, Gary Pan, Sayyen Teoh, Poh Sun Seow

Research Collection School Of Accountancy

The purpose of this paper has been to address the research question of how are the processes of resource enrichment and capability deployment coordinated during information technology (IT) implementation at a small- and medium-sized accounting firm (SMAF)? Increasingly, organizations need to respond to a wide range of IT-based opportunities and pressures. The situation is no different in an accounting firm. Many accounting practitioners have advocated investment in IT to improve accounting firms’ productivity. To date, there are many instances of how IT has radically transformed the nature of accounting practice. Nevertheless, little is known about how IT capability is developed …

Does Corporate Governance Make Financial Reports Better, Or Just Better For Equity Investors?, Dan Segal, Benjamin Segal, Shai Levi

Research Collection School Of Accountancy

Financial reports should provide useful information to both shareholders and creditors, according to U.S. accounting principles. However, directors of corporations have fiduciary duties only toward equity holders, and those fiduciary duties normally do not extend to the interests of creditors. We examine whether this slant in corporate governance biases financial reports in favor of equity investors, and in particular leads to a downward bias in reported debt that can hurt creditors. We focus on firms’ decision to issue structured debt securities that are classified as equity in financial reports and can circumvent debt covenants. We find that when the local …

Do Managers Use Meeting Analyst Forecasts To Signal Private Information? Evidence From Patent Citations, Katherine Gunny, Tracey Chunqi Zhang

Research Collection School Of Accountancy

This study examines whether firms manage earnings to meet analyst forecasts to signal superior future performance. Prior research finds that firms use earnings management to just meet analyst forecasts and that these firms have a positive association with future performance (Bartov et al., 2002). There are two potential explanations for the positive association – signaling and attaining benefits that allow for better future performance (i.e., the real benefits explanation). Prior studies cannot provide evidence of signaling because they do not control for the real benefits explanation. Our research design enables us to control for the real benefits explanation because we …

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Is Neuromarketing Ethical? Consumers Say Yes. Consumers Say No, Jason Flores, Arne Baruca, Robert Saldivar

Marketing Faculty Publications (Archived)

Advancements in the development of neuroscience have created the capacity for neuroscientific methods to be applied to marketing science and ultimately marketing practice. As a relatively nascent subfield in marketing, neuromarketing applies neuroscientific methods to study consumer reactions to specific marketing related stimuli. This study analyzes the use of neuromarketing by for-profit and non-profit organizations from an ethical perspective based on consumers’ point of view. The implications of consumers’ ethical judgments are also explored. The empirical evidence indicates that consumers perceive the use of neuromarketing-based marketing tactics by for-profit organizations to be unethical, yet the same tactics are considered ethical …

Market Orientation: Do Schools Care?, Trang Phuc Tran, Joan Hubbard

AMTP Proceedings 2014

The primary objective of the paper is to validate the concept of market orientation adapted from related literature and apply it into the academic institution. It also examines the effects of market orientation as a 2nd order factor on student satisfaction in an academic setting. The revised scale validated through both EFA and CFA has a good fit. And the empirical results show that the degree to which students are satisfied with their choice of the school depends significantly on how market oriented the school is. Through a structured process of scale refinement and validation, the revised MO model improves …

Brand Engagement In Self Concept (Besc) Among Millennials In The United States, Neleen Leslie, Jaejin Lee

AMTP Proceedings 2014

“We are what we have.” This argument was forwarded by Belk (1988) in his exploration of peoples’ use of material objects to form, reflect and reinforce their identities. This concept is one that continues to be explored today. This paper examines Brand Engagement in Self Concept (BESC), consumers’ tendency to include important brands in their self-concept. BESC has potential for furthering our understanding of consumer behavior as it provides even greater psychological insight into why and how consumers relate to brands. This will allow researchers and practitioners alike to better understand and predict consumer behavior in various contexts. This study …

Comments On The September 29, 2014 Fsb Consultative Document, ‘Cross-Border Recognition Of Resolution Action’, Steven L. Schwarcz, Mark Jewett, Bruce Leonard, Catherine Walsh, David Kempthorne

Faculty Scholarship

This CIGI Paper No. 51 was released on December 3, 2014 by the Centre for International Governance Innovation (CIGI) as a response to the Financial Stability Board’s (FSB) Consultative Document, “Cross-Border Recognition of Resolution Action.” Principally authored by CIGI Senior Fellow Steven L. Schwarcz (who works with the think tank’s International Law Research Program), the Paper comments on the policy measures proposed by the FSB, an international body that monitors and makes recommendations about the global financial system, to address the cross-border legal uncertainties of troubled systemically important financial firms. In that context, the Paper explains why a statutory approach …

Organizational Identification And Supply Chain Orientation: Examining A Supply Chain Integration Paradox, Jessica L. Robinson

College of Graduate Studies: Theses & Dissertations

The current approach to operationalizing supply chain management relies on the premise that there are stages in which an organization extends internal integration to external integration by means of implementing integrative mechanisms. Although important developments have been made in identifying the common antecedents and practices for achieving internal integration and external integration, complex relational behaviors as well as integration barriers that occur within an organization, and their solutions, are the next phase to understand and integrate supply chains. Accordingly, given the internal-to-external implementation approach to supply chain integration, this dissertation examines the Social Identity construct, organizational identification, as a source …

A Survey Of The Practices And Perceptions Of Students In One Catholic High School On The Use Of The Internet In Relation To Safety, Cyberbullying, And Sexting, Diana Lynn Murray

Doctoral Dissertations

Digital technology holds a powerful and ubiquitous place in society. The Internet provides today's students with unprecedented access to information. Its use in education has transformed educational paradigms, yet it also provides new challenges. While students do use the technology for schoolwork, they also use it in inappropriate ways. The Internet has provided a powerful and invasive weapon for cyberbullies and predators to prey on the vulnerable and the unsuspecting. The Pontifical Council for Social Communications (2002) affirmed that "[Y]oung people need to learn how to function well in the world of cyberspace, make discerning judgments according to sound moral …

A Systemic Analysis Of The Defection Process In The Small Parcel Logistic Industry, Darrell J. Gualco

Doctoral Dissertations

The study of customer-initiated defection from one provider of services to another has been studied extensively in the business-to-consumer market. The reason to study defection patterns and analytics is to allow businesses to identify and control antecedents to defection that in turn will generate increased customer loyalty, market share, and profitability. Keaveney's study of defection was the starting point for understanding the key criteria individuals used to switch their purchasing criteria.

This research adds to existing defection theory by addressing the narratives of eight individuals who switched their vendor relationship in the small-parcel package industry. Prior to this research, no …

A Comparative Study Of Public Service Motivation Among Organizational Units In A Public University, Demerris Rochelle Brooks-Immel

Doctoral Dissertations

In the current economic climate of decreased utilitarian and extrinsic rewards, public higher education organizations are challenged to identify low-cost yet satisfying ways to motivate their employees. Previous researchers suggested that the motivation of public employees is a significant aspect of job satisfaction and job choice, attendance, retention, and performance, all of which impact organizational effectiveness. An understanding of what aspects of the organization, its values, and its mission are appealing to employees provides the organization with insight into how best to design work to be meaningful and rewarding; therefore, public-employee motivation should garner the attention of recruiters, managers, and …

"Preventive Leadership Program" At The Salesian University: An Exploratory Case Study, Alejandro Rodriguez

Doctoral Dissertations

Leadership is a key factor in the quality of personal life, organizational culture, and social projection of each member in any organization. Bringing out the best of each person involved in any decision is a must for a Preventive Leader. This kind of leadership opens the possibility to develop, adapt, change and modify the theoretical construct of the definition of a leader from the Preventive horizon, the practical implications of Preventive Leadership development, and the learning and practice of Preventive leadership in a contextualized environment, creating interactions and interdependencies in a net-like pattern of relationships situated in one specific context: …

What Constitutes The Success Or Failure Of Multinational Corporations (Mncs) In Foreign Markets? A Case Study Of Chinese And American Mncs, Shiwei Jiang

Graduate Program in International Studies Theses & Dissertations

Scholars have identified multinational corporations (MNCs) as increasingly important and influential actors in international politics. However, mainstream international studies scholarship has failed to explain why MNCs succeed or fail in entering foreign markets. Market entry is a particularly vexing question for U.S. and Chinese firms seeking to compete for each other's consumers. As this study shows, surprising differences in success among U.S. firms in China, as well as Chinese firms in the U.S., suggest that statist and market factors interact with corporate strategies in confounding ways. Through case studies in the internet, automobile and fast food industries, this dissertation builds …

Do We Have Zero Privacy In Transportation? An Exploratory Study Of Video Surveillance Systems, Michael Latta

AMTP Proceedings 2014

The extent of and ethics of video surveillance has moved the conversation about privacy and surveillance from the internet to the camera, from home to transportation systems, and from static to real time marketing analytics. The issue of privacy and surveillance is international in scope for transportation surveillance, since, like the internet, transportation knows no borders and there are no limits on transportation types where surveillance of the public can be done routinely. The extent of surveillance systems worldwide is not well documented. This exploratory study seeks to document the extent of surveillance video camera systems around the world used …

A Student Inventory Simulation Evaluating Changing Demand Variation And Customer Service, Craig G. Harms

AMTP Proceedings 2014

This paper presents the pedagogy of an Excel student simulation that allows the user to change various costs and demand variation and experiment with the effects of those changes on a set of customer service levels. Unlike merely reading about inventory control and the importance of customer service, students can actually experience the results of experimenting with a variety of service levels and the effects on shortages. Track: Marketing Education

Building An Innovation Strategy, Elizabeth Cruickshank, Perry Haan

AMTP Proceedings 2014

This non-empirical paper describes the innovation strategy for Aetna, Inc. This company is a national managed care organization, and although it is already large in scope, it operates more like a government agency rather than an innovative organization (Schack, 2000). This paper will highlight the theories, or ingredients, of innovation strategy, followed by an explanation of how the theories support and help in the creation and application of the recommended innovation strategy for Aetna. This paper also describes the organizational design model that drives innovation, the processes that enable innovation, and the success factors necessary for people to develop and …

Brand Equity Perceptual Mapping: Competitive Landscapes And Consumer Segments In Brand Equity Space, Brian T. Parker

AMTP Proceedings 2014

This study put forward a theoretically based set of brand equity perceptual maps that depict competitive brand sets and consumer segments in four-dimension brand equity space. Survey research collected brand equity ratings for two sets of competitive brands (Nike, Converse, Reebok and Toyota, Nissan, Pontiac), used to construct a pair of two-dimensional maps that illustrate the brands’ position on brand equity dimensions relative to competitors and demographic-based segments. Paired brand equity indicators resulted in eight map quadrant areas that characterize a brand positioned in that space. The mapping techniques facilitate the strategic application of multidimensional brand equity constructs and their …

Investigating Consumer Perceptions Of Purchase Shares For Private-Label Brands And Demographics: A Study Of The Great Value Brand, Musa Pinar, Paul Trapp, Tulay Girard

AMTP Proceedings 2014

Over the past several decades, private-label brands have emerged to have a strong presence on retailer shelves around the world, being especially prevalent in Europe (Queck 2009) and also becoming increasingly common in the United States (Gerlock 2013). For both retailers and consumers, the reasons behind the success of private-label brands are quite compelling. For retailers, private-label brands offer better margins than national manufacturer brands, greater negotiating power with manufacturer brands, and higher customer loyalty for the retailer (Ailawadi, Pauwels, & Steenkamp 2008). For consumers, these brands offer high quality at very competitive pricing relative to national manufacturer brands. The …

Student Perceptions Of Internships: What Are The Perceived Benefits For The Interested Parties?, Sam Fullerton, Tammy Mccullough, Robert Twells, Carol L. Bruneau

AMTP Proceedings 2014

A sample of 259 marketing students from two universities provided their perceptions of the benefits associated with marketing internships. They agree that an array of benefits accrue to the student interns, the organizations for which the students serve in internship positions, the university, and the general student population at their own university. Among the benefits that are strongly acknowledged by the students are that an internship helps the student interns learn more about their chosen career path, that organizations benefit from the enthusiasm of an eager subset of workers, that successful internships help their university develop strong partnerships with the …

Introducing The Super Consumer, Leisa Reinecke Flynn, Ronald E. Goldsmith

AMTP Proceedings 2014

Who are our best consumers? One can imagine all sorts of businesses asking this question on a regular basis. The 80/20 rule, the heavy half, the high frequency and high spending consumers are traditionally the backbone of many successful brands or companies. Relationship marketing, a key element of modern marketing strategy, is the outgrowth of the interest in heavy users because of their importance in terms of revenue and potential word-of-mouth. However, who are these best consumers? The present study is motivated by a body of research on a constellation of consumer characteristics that reflect a unique consumption pattern we …

Consumer Personality And Small Business Brand Loyalty, Perry Haan, Annette M. Wolf

AMTP Proceedings 2014

The general business problem of this study is fiftyone percent of all American small businesses fail within their first 5 years (Small Business Administration Office of Advocacy, 2013). The specific problem to be addressed in this proposed study is small businesses lack entrepreneurial knowledge of best marketing practices (McCartanQuinn & Carson, 2003; Cressy, 2006; Walsh & Lipinski, 2009) of the dynamic interplay of consumer personality and brand personality to fuel improved small business survival via improved consumer brand loyalty. Apparent within the problem is the necessity for small businesses to strategically manage the personology of their consumers for optimum marketing …

Attribute Categorization And Layering Effects On Product Design Evaluations, Timucin Ozcan

AMTP Proceedings 2014

Although convergence of attributes has been frequently applied as a product development strategy, its effects on consumers’ perceptions of product capabilities (PC) and usability (PU), product attitudes (PA) and purchase intentions (PI) have not been sufficiently studied. In this study, I examine how usage of attribute categorization and layering in product design affects consumer attitudes, purchase intentions and perceived product usability and capability in the absence or presence of attribute descriptions. Additionally, this research examines cross-cultural differences of these perceptions by conducting the same study in the USA and Turkey. This research operationalizes attribute categorization as a screened versus nonscreened …

Threatening Products And Threats To The Social Contract In Consumer Review Forums, Lindsay Larson, Luther T. Denton

AMTP Proceedings 2014

Suspicion regarding dishonest electronic word-of-mouth is a growing concern for online consumers. Individual consumers are occasionally seen acting as product review forum ‘watchdogs’ within the websites they visit; posting vigilante comments against reviews they perceive to be fraudulent. This study investigates consumer ‘watchdog comments,’ and the way in which ego-threatening product categories themselves may actually induce a prosecutorial mindset, leading to greater levels of suspicion towards positive online product reviews and the impulse to prosecute potential fraudsters. A content analysis of actual Amazon.com reviews and consumer commentary indicates that the occurrence of ‘watchdog comments’’ is more common within ego-threatening product …

Tech Readiness Optimism: Examining Its Significance In The Behavioral Intent To Use Ssts, Jon M. Martin

AMTP Proceedings 2014

Extant research indicates a significant relationship between the optimism (OPT) of consumer technology readiness (TR) and the behavioral intent to adopt self-service technology (SST). Independent determinant regressions of the basic Technology Acceptance Model (TAM) indicate that tech optimism (OPT) combines with the consumer trait of age (AG) and the situational factors of wait time (WT) and crowding (CR) to explain 33% of the variance of the behavioral intention (BI) to adopt or use SST. When regressed independently with behavioral intention, tech optimism (OPT) (alone) explains over 20% of BI’s variance (Martin, 2012). This study further examines optimism (OPT) in an …