Business Commons^™

Optimistic Reporting And Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers?*, Theodore E. Christensen, Michael S. Drake, Jacob Thornock

Faculty Publications

When companies announce their quarterly results, along with their standard GAAP earnings number, managers sometimes choose to disclose an adjusted (pro forma) earnings figure that excludes one or more income statement line items from net income. While managers frequently argue that they exclude transitory items from GAAP income in an effort to better reflect core operating performance, regulators and critics of pro forma reporting contend that these exclusions can overstate operating results. In particular, the Securities and Exchange Commission (SEC) issued a warning that under certain circumstances, pro forma reporting “can mislead investors if it obscures GAAP results” (SEC 2001). …

Food Island, The Irish Times, A Special Report, The Irish Times

Pamphlets

No abstract provided.

Line Managers' Involvement In Hrm Activities: A Malaysian Case Study, Nik Hazimah Nik Mat, Pattanee Susomrith

Research outputs 2014 to 2021

Despite evidence on greater line managers involvement in many HRM activities, the overall picture of their HRM role is still blurred especially in terms of their coverage and depth of involvement in HRM activities. For line managers to deliver their HRM role effectively, it must be clearly defined so they can enact the role according to the expectations of their role evaluators, who include the line managers supervisors, employees and HR specialists. The expectations of role evaluators are important because the assessment of line managers performance depends on what the role evaluators perceive as valuable. However, the expectations of the …

A Review Of Virtualisation And Cloud Computing In Higher Education, Eileen O'Donnell

Books/Book Chapters

Virtualisation in the classroom provides students with the impression that they are interacting with applications, services, and files which are stored locally, when in fact the applications, services, and files may be stored on a server off site, or at an alternative location on site. “Virtualization is a technology that permits the abstraction of the software from one computer and its easy deployment in another one, which may house additional virtualized machines” (Martín, Marrero, Urbano, Barra, & Moreiro, 2011, p. 349). Server virtualisation is when an Information Technology manager or computer administrator partitions a server to create several instances of …

Corporate Governance And Stock Price Crash Risk: Evidence From Uk Panel Data, Valentina Tarkovska

Other resources

No abstract provided.

The Role Of E-Portfolios In Finance Studies: A Cross-Country Study., Lucia Morales, Amparo Soler-Dominguez Dr., Valentina Tarkovska

Articles

This study explores the use of ePortfolios as an efficient assessment tool to support students pursuing a Business degree, where Finance is a major component. We conducted an analysis on the role of ePortfolios in Higher Education at Technological University Dublin (Republic of Ireland) and at Universitat Jaume I (Spain) for undergraduate studies. Our findings suggest that ePortfolios could be used to facilitate and enhance students self-regulated learning experiences where the role of the instructor is fundamental at early stages—to ensure that the learning process comply with basic academic standards—and diminishes as students become familiar with their course requirements, the …

Enhancing Student's Learning With E-Portfolios In Financial Disciplines., Lucia Morales, Amparo Soler-Dominguez Dr., Valentina Tarkovska

Articles

This study explores the contribution ePortfolios can make to the learning process when they are implemented in Higher Education Institutions (HEIs), specifically in financial subjects. The idiosyncrasy of this particular discipline and the technical difficulties arising during the course require resourc es that can keep students engaged and constructively consolidate the contents learnt. The ePortfolio successfully performs these functions. Additionally, ePortfolio use promotes self- regulated learning, ultimately facilitating comprehension and enjoyment of the financial environment. Our findings suggest that students prefer to be more active in the classroom, and the learning-by-doing approach therefore appears to be more effective in technical …

Situating Men Within Local Terrain: A Sociological Perspective On Consumption Practices, Deirdre Duffy

Conference papers

The aim of this paper is to explore how young men, operating within influential discursive regimes, construct their identity projects and come to know themselves, through their engagement with consumption and leisure practices. Foucauldian theory is drawn upon to conceptualise men as intertwined within their social environs, the recipients of socio-cultural inscription. By situating the micro-social context of the male consumer in a larger socio-cultural context, this study endeavours to go beyond consumer narratives to incorporate the influence of market and social systems on individuals’ identity work. The two discursive practices explored include: hometown community and Gaelic sport. Findings show …

An Empirical Estimation Of Statistical Inferences For System Dynamics Model Parameters, Mohammed Mesabbah, Wael Rashwan, Amr Arisha

Conference papers

For system dynamics simulation (SD) models, an estimation of statistical distributions for uncertain parameters is crucial. These distributions could be used for testing models sensitivity, quality of policies, and/or estimating confidence intervals for these parameters. Assumptions related to normality, independence and constant variation are often misapplied in dynamic simulation. Bootstrapping holds a considerable theoretical advantage when used with non-Gaussian data for estimating empirical distributions for unknown parameters. Although it is a widely acceptable approach, it has had only limited use in system dynamics applications. This paper introduces an application of Direct Residual Bootstrapping (DRBS) for statistical inference in system dynamic …

"Through The Looking Glass; Understanding Consumer Inaction In Retail Financial Services", Tara Rooney, Katrina Lawlor, Eddie Rohan

Reports

Understanding why consumers choose to remain in relationships which they find less than satisfactory is a key concern for relationship marketing theory. In this paper we explore the alternative choices available to consumers after exit has been considered and then declined. Applying a narrative methodology within a social constructionist framework, the paper presents a theory of Relationship Neutrality. We go through the looking glass, into to a world of relationship contradictions and irrationality to consider long term relationship engagement which is different from the one theory has grown accustomed to.

Offering Minority Communities Equal Opportunities Through Entrepreneurship, Thomas M. Cooney

Articles

A substantial body of research has been undertaken in recent years giving prominence to the additional and distinctive challenges faced by female entrepreneurs and by ethnic entrepreneurs. However, other groups of minority entrepreneurs have received relatively little attention and so remain underexplored within entrepreneurship literature. This article introduces some of these minority communities (Ex–Prisoners, Disabled People, Travellers/Gypsies, Grey and Gay) and highlights the research opportunities that exist for entrepreneurship academics who might wish to analyse such ‘silent’ minorities. These communities are all relatively large in terms of population numbers, require tailored support to overcome distinctive economic, social and personal obstacles, …

Campagne Restaurant A La Carte Menu, Campagne Restaurant

Menus of the 21st Century

Garrett Byrne and Brid Hannon opened Campagne in 2008, serving modern French food using the very best of local and Irish produce.

Located at 5 the arches, gashouse lane in the new heart of Kilkenny, the modern interior features a modern interpretation of country life which was painted by Kilkenny artist Catherine Barron.

Featuring oak flooring, curved banquette seating and bright modern colours, Campagne has already established itself as one of Kilkenny`s best restaurants garnering positive reviews from food critics and restaurant guides.

We are passionate about supporting local and artisan producers and constantly seeking quality produce which is the …

Campagne Restaurant Dessert A La Carte, Campagne Restaurant

Menus of the 21st Century

Garrett Byrne and Brid Hannon opened Campagne in 2008, serving modern French food using the very best of local and Irish produce.

Located at 5 the arches, gashouse lane in the new heart of Kilkenny, the modern interior features a modern interpretation of country life which was painted by Kilkenny artist Catherine Barron.

Featuring oak flooring, curved banquette seating and bright modern colours, Campagne has already established itself as one of Kilkenny`s best restaurants garnering positive reviews from food critics and restaurant guides.

We are passionate about supporting local and artisan producers and constantly seeking quality produce which is the …

The Church Cafe, Bar, Restaurant And Club Bbq Menu, The Church Cafe, Bar, Restaurant And Club

Menus of the 21st Century

History: The former St. Mary’s Church of Ireland is one of the earliest examples of a galleried church in Dublin.Built at the beginning of the 18th century, it boasts many outstanding features, such as the Renatus Harris built organ and spectacular stained glass window.

St. Mary’s closed in 1964 and lay derelict for a number of years until it was purchased by John Keating in 1997. Following extensive restoration over a seven year period, this List 1 building finally re-opened its doors in December 2005 as John M. Keating’s Bar. The tasteful conversion and refurbishment of this Dublin landmark …

The Church Cafe, Bar, Restaurant And Club Drinks Menu Main Bar, The Church Cafe, Bar, Restaurant And Club

Menus of the 21st Century

History: The former St. Mary’s Church of Ireland is one of the earliest examples of a galleried church in Dublin.Built at the beginning of the 18th century, it boasts many outstanding features, such as the Renatus Harris built organ and spectacular stained glass window.

St. Mary’s closed in 1964 and lay derelict for a number of years until it was purchased by John Keating in 1997. Following extensive restoration over a seven year period, this List 1 building finally re-opened its doors in December 2005 as John M. Keating’s Bar. The tasteful conversion and refurbishment of this Dublin landmark …

Jack's Coastguard Restaurant A La Carte Menu, Jack's Coastguard Restaurant

Menus of the 21st Century

Eating fish, so fresh that it almost swims up onto your plate!" (Mairéad Robinson, Senior Times)

Jacks' Coastguard Restaurant Kerry is located just 5 minutes from the towns of Killorglin & Glenbeigh in the fishing village of Cromane, on the Ring of Kerry route.

Jacks' Coastguard Restaurant offers a unique dining experience in one of the most popular seafood restaurants in Kerry where you can relax, take in the scenery and enjoy superb cuisine.

We pride ourselves in using only the best & freshest locally sourced ingredients to produce the finest menu in a coastal setting. Although seafood is …

Ballymore Inn Restaurant Childrens' Menu, Ballymore Inn

Menus of the 21st Century

We opened the doors of the Ballymore Inn in Kildare over 16 years ago guided by our philosophy that the best food comes from carefully selected ingredients infused with an imaginative simplicity. The Ballymore Inn has evolved over those 16 years but this philosophy has remained the same. We grow our own seasonal fruit and vegetables and work with some of the country's best suppliers to ensure the finest dining experience for our customers. Our tastefully decorated restaurant and Back Bar creates the perfect ambiance for you to enjoy all the culinary delights on offer. (Taken from Ballymore Inn website)

Ballymore Inn Restaurant Vegetarian Menu, Ballymore Inn

Menus of the 21st Century

We opened the doors of the Ballymore Inn in Kildare over 16 years ago guided by our philosophy that the best food comes from carefully selected ingredients infused with an imaginative simplicity. The Ballymore Inn has evolved over those 16 years but this philosophy has remained the same. We grow our own seasonal fruit and vegetables and work with some of the country's best suppliers to ensure the finest dining experience for our customers. Our tastefully decorated restaurant and Back Bar creates the perfect ambiance for you to enjoy all the culinary delights on offer. (Taken from The Ballymore Inn …

Ballymore Inn Restaurant Special Lunch Deal, Ballymore Inn

Menus of the 21st Century

We opened the doors of the Ballymore Inn in Kildare over 16 years ago guided by our philosophy that the best food comes from carefully selected ingredients infused with an imaginative simplicity. The Ballymore Inn has evolved over those 16 years but this philosophy has remained the same. We grow our own seasonal fruit and vegetables and work with some of the country's best suppliers to ensure the finest dining experience for our customers. Our tastefully decorated restaurant and Back Bar creates the perfect ambiance for you to enjoy all the culinary delights on offer. (Taken from Ballymore Inn website)

Ballymore Inn Restaurant A La Carte Menu, Ballymore Inn

Menus of the 21st Century

We opened the doors of the Ballymore Inn in Kildare over 16 years ago guided by our philosophy that the best food comes from carefully selected ingredients infused with an imaginative simplicity. The Ballymore Inn has evolved over those 16 years but this philosophy has remained the same. We grow our own seasonal fruit and vegetables and work with some of the country's best suppliers to ensure the finest dining experience for our customers. Our tastefully decorated restaurant and Back Bar creates the perfect ambiance for you to enjoy all the culinary delights on offer. (Taken from the Ballymore Inn …

Restaurant Patrick Guilbaud, Menu, Restaurant Patrick Guilbaud

Menus of the 21st Century

A la Carte menu 2014.

Modelling The Reporting Culture Within A Modern Organisation, Ewan Douglas, Samuel Cromie, Maria Chiara Leva, Nora Balfe

Articles

Research shows that there are many factors that can influence the operation of a “Reporting Culture” within organisations, ranging from the attitudes to the workers, to the methodology implemented, to the managerial attitudes within the organisation (Reason, 1998). Understanding and modelling these factors may help develop an optimum reporting system. Historically, research has focused on the concept of “Near Miss Reporting” which is based on the idea of identifying the “bottom” of the safety triangle concept put forward in Heinrich (1941) which suggests that for each accident there are dozens of near misses, and identifying these near misses will hopefully …

Facilitating Interagency Collaboration – Creating A Space For Learning In A ‘Wicked’ World., Denise O'Leary, Clare Rigg

Conference papers

Childrens Services Committees (CSC) in Ireland are structures to bring together all agencies involved in childrens services in a region. Their aim is to achieve better co-ordination in service delivery. This paper describes an ongoing programme developed by the authors to facilitate individuals within six working groups within one CSC to examine the effectiveness of their interagency collaboration. The programme entails engagement of participants in two workshops as well as the creation of a space for action learning within monthly working group meetings. Within this space, group members reflect on their collaborative processes and decide on actions to address identified …

Using An Iconic Story To Bring Communities Together To Develop A Tourism Experience, Denise O'Leary, Mary Rose Stafford

Conference papers

Tourism destination governance is concerned with the development and management of a destination; who is involved and how they are involved. Although the term governance was traditionally associated with politics and government structures it has become more broadly applied in recent years to also describe more grassroots approaches involving various community stakeholders such as individual business owners in tourism product and service provision, business owners in other sectors, community leaders and community residents Morrison (2013). Turbulence in the market has forced the tourism industry to move away from centralised, government-led, hierarchical type of governance towards more participatory approaches where stakeholders …

Internationalising Family Run Business: Overcoming Conflict, Embracing Cohesion And The Role Of Entrepreneurship, Marty Reilly, Pamela Sharkey Scott

Conference papers

Family run businesses, despite their importance to both local economies and at a broader national level have traditionally received significantly less attention in business research than either Small to Medium Enterprises (SMES) or new venture business start-ups.

The study proposes to examine the internationalisation of family run businesses with a focus on cohesion, leadership and the role of entrepreneurship, both during and directly thereafter the critical interim of expanding operations across international borders.

Proposing a multiple case study methodology, we intend to explore the practicalities of how family run enterprises expand beyond their national borders and embrace wider, international markets. …

Renting In Ireland, Lorcan Sirr

Books/Book Chapters

As part of the overall housing sector, renting has seen a considerable increase in the first 14 years of the twenty-first century. Numbers renting are now similar to those of the 1950s, when Ireland was a very different place economically and socially. Today renting is driven by forces ranging from necessity to choice to ongoing urbanisation: it is becoming the tenure of preference for many, while remaining the tenure for others with no choice. Governing legislation, providers of rental accommodation and the various rental sectors’ economic value and importance are all in flux. The traditional divide between state-supplied social housing …

Snapshot Of The Ivmf: Annual Report 2014, Institute For Veterans And Military Families At Syracuse University

Institute for Veterans and Military Families

This report overviews the accomplishments of the IVMF during 2013-2014.

Deal Innovations In Mergers And Acquisitions: Do Go-Shop Provisions Create Real Benefits?, Chenguang Shang

Wayne State University Dissertations

Along with the private equity boom in the mid-2000s emerged a new M&A deal technology - the "go-shop" provision. In this paper, I address the question whether go-shop provisions are utilized by target managers to pursue private benefits or are used to protect the fiduciary interests of the target shareholder. I investigate the effectiveness of go-shop provisions by empirically testing two competing hypotheses: (a) the window-dressing hypothesis, and (b) the shareholder interest hypothesis.

This is the first study to shed light on the impact of go-shop provisions on the wealth of both the target and the bidder shareholders, and thereby …

Information Systems User Competency: A Conceptual Foundation, Brenda Eschenbrenner, Fiona Fui-Hoon Nah

Business and Information Technology Faculty Research & Creative Works

Research has identified a variety of factors that influence people's intentions to use IS and their degree of IS use. However, what has not been well understood are the characteristics of competent IS users who are proficient in using IS and are able to achieve quality IS usage. Considering that improving IS users' abilities to more efficiently and effectively use IS has always been and remains a challenge, research that provides a comprehensive view of the characteristics associated with competent IS users is warranted. This paper addresses this research question by proposing a conceptual foundation for IS user competency. Based …

Online Portfolio Selection: A Survey, Bin Li, Steven C. H. Hoi

Research Collection School Of Computing and Information Systems

Online portfolio selection is a fundamental problem in computational finance, which has been extensively studied across several research communities, including finance, statistics, artificial intelligence, machine learning, and data mining. This article aims to provide a comprehensive survey and a structural understanding of online portfolio selection techniques published in the literature. From an online machine learning perspective, we first formulate online portfolio selection as a sequential decision problem, and then we survey a variety of state-of-the-art approaches, which are grouped into several major categories, including benchmarks, Follow-the-Winner approaches, Follow-the-Loser approaches, Pattern-Matching--based approaches, and Meta-Learning Algorithms. In addition to the problem formulation …