Business Commons^™

Debiasing Recency: Evidence From Individual Investor Stock Sales, Vladimir Kotomin, Abhishek Varma

Faculty Publications – Finance, Insurance, and Law

In the first large-sample study of recency bias mitigation, we show that individual investors dispose of relatively longer-held stocks in December tax-loss sales compared to other months. We argue that before engaging in December tax-loss sales, investors review all or most of their losing positions instead of focusing on the most recently acquired stocks. Thus, reviewing relevant information mitigates recency bias in a large, diverse sample of investors. This behavior is consistent across investor, stock, and portfolio characteristics; it is found even in accounts with only long-term capital losses.

“Move Fast And Break Things”: Innovation, Stability, And Trust In The Growth Of Revolut., Belen Blanco Mendoza

Business ETD Collections

In this research project, I chose to examine the strategies used in the growth of the fintech Revolut, namely the ’move-fast-and-break-things’ strategy that was employed at the beginning of the company. With this in mind, I decided on two Research Questions, “With the benefit of hindsight, and a focus on problems caused by low security and poor customer support, is Revolut’s ‘move fast and break things’ philosophy a good strategy for the business?” and “Will Revolut’s new fraud prevention strategies, and advances in AI help recover the lost goodwill caused by their earlier ineffective strategies?”, which guided me …

Case Study: Costing The Wendy's Krabby Patty Kollab, Karen Christine Kleve

Undergraduate Theses, Professional Papers, and Capstone Artifacts

No abstract provided.

Ceo Social Media Activity And Insider Trading, Zhichuan Li, Claire Y.C. Liang, Zhenyang Tang

School of Business

This article studies the relationship between CEOs' social media activity and their insider trading behavior. Drawing on psychological evidence linking online activity to risk-taking, we find that active CEOs on social media exhibit higher risk preferences and engage more in insider trading—particularly in terms of incidence, intensity, and profitability. The effects are primarily driven by insider buys (rather than sells), which are more likely to involve material non-public information, and such opportunistic trades may increase firm reputational risk. Further analysis reveals that certain corporate governance mechanisms, such as blackout policies and compensation structures, help mitigate the negative impact. © 2025 …

Do Active Sustainable Equity Funds Outperform Their Passive Peers? Evidence From The Covid-19 Pandemic, Fei Fang, Sitikantha Parida

School of Business

Sustainable investing has grown rapidly, but it remains unclear whether actively managed sustainable funds outperform passive ones. This study compares the performance of high-sustainable active U.S. equity mutual funds and their index peers from September 2018 to April 2022, dividing the period into pre-crash, crash, and post-crash phases around the COVID-19 market downturn. On average, both active and index funds underperform, with the sharpest losses occurring during the crash. High-sustainable funds outperform low-sustainable ones, particularly during the crash. However, high-sustainable active funds do not outperform their passive counterparts in any period. These results suggest that active management does not offer …

Performance Auditing Trends At A Supreme Audit Institution: Uk National Audit Office, 1999 To 2021, Amir Michael, Laurence Ferry, Bruce Mcdonald, Henry Midgley

School of Public Service Faculty Publications

Performance audits have become increasingly important across the world. Scholars know that a variety of practices are incorporated within performance audits and have mapped this diversity. However, few quantitative studies examine performance auditing as a practice. This study fills that gap. By analyzing the published performance audit documentation of the UK National Audit Office (NAO), the study explores the influences of governmental change and crises behind changes in a supreme audit institution's performance audit. It also examines whether performance audits are diverse by examining the language used by the auditors. The study provides evidence that neither crises nor changes of …

Budgeting For Social Equity: Exploring The (Nearly) Unknown, Bruce D. Mcdonald Iii, Sean M. Mccandless

School of Public Service Faculty Publications

Public administration has become increasingly concerned with social equity, particularly in budgetary processes. Local governments have adopted so-called equity budgeting practices, yet little is understood about how and why they are adopted; what budgeting practices are deemed social equity budgeting versus traditional budgeting; what is required to adopt and implement social equity budgeting successfully; and how success is measured. We analyzed government and nonprofit documents on social equity budgeting, followed by interviews with local government budget directors serving “early adopter cities” of social equity budgeting practices. We developed a framework of social equity budgeting practices to link the findings regarding …

The Jingle Jangle Fallacy Of Organizational Identification: An Exploration Of Its Meaning And Measurement Through Cluster And Meta-Analytic Methods, Leah Aiken Rossett

Human Resource Development Theses and Dissertations

This dissertation investigates the conceptual and operational definitions of organizational identification (OID) across primary studies included in meta-analyses, with a focus on identifying the prevalence and impact of jingle and jangle fallacies. Using a systematic literature review, definitions were analyzed and coded. Cluster analysis revealed significant inconsistencies between how OID is defined and measured, exposing widespread jingle fallacies—where distinct constructs are labeled the same—and jangle fallacies—where similar constructs are labeled differently. Meta-analytic techniques further demonstrated that conceptual and operational clusters labeled as “OID” vary in their relationships with three key outcomes of interest: specifically, job satisfaction, organizational commitment, and turnover …

Afrofuturism–It's A Different World: Exploring Tools For Culturally Relevant Black Student Leadership Development, Richard D. Brown

Doctor of Education Dissertations

This dissertation explored culturally relevant strategies for Black student leadership development within university multicultural centers, focusing specifically on student leaders affiliated with Black identity-based organizations. Conducted in partnership with a large public land-grant university in the United States Midwest, this study recognizes that traditional student leadership development programs often fail to address the varied cultural realities of Black students. A mixed methods sequential explanatory design approach was used, combining survey data with qualitative interviews and analyzed using a phenomenological lens. Guided by the McKinsey 7S Framework, this study identified strengths and gaps in organizational strategy, structure, systems, style, staff, skills, …

Career And Technical Education: Evaluating The Benefits Of Partnerships Among Schools And Organizations, Rosalynn Tennie

Doctor of Education Dissertations

Employers are experiencing skill gaps when hiring employees. Employability skills are taught in high school through Career and Technical Education (CTE) courses. High school students receive hands-on experience through work-based learning opportunities such as internships with the help of organizations in the community. The partnership between schools and organizations is vital to the success of internships. This study investigated the lived experiences of organizations that offered internships to high school students. The study focused on a school district in the northeastern central region of North Carolina. The primary method of data collection used in the study was interviews. The interviews …

Candidates' Perceptions Of A University's Consultancy Requirements With For-Profit/Nonprofit Partnering Organizations, Candace S. Parson

Doctor of Education Dissertations

This dissertation in practice is an action research study that investigated the perceptions of students within the Doctor of Education in Organizational Leadership (DEOL) program under the University College of Education experiences in consultancy organizational partnerships in terms of key benefits, key factors, and barriers/limitations that existed in the partnership. This study provided feedback to the University College of Education that was used to understand candidates’ experiences, it identified continuous improvement and developmental opportunities that will be used to evaluate consultancy organizational partnerships. A qualitative research design was used to collect data from 10 DEOL students via one-on-one interviews. The …

Indirect Earnings Management, Scott B. Jackson, Jason T. Rasso, Aaron F. Zimbleman

Faculty Publications

We hypothesize that managers use their hierarchical role as reviewers of accounting judgments and estimates to manage earnings, which we call indirect earnings management (IEM). Across a series of experiments using highly experienced financial executives as participants, we provide evidence that IEM (1) is likely used by managers to achieve current and future earnings targets, (2) reduces both cognitive dissonance associated with managing earnings and the extent to which managers think that their behaviors constitute earnings management, and (3) is more likely to be used when corporate governance is strong than when corporate governance is weak. The results of this …

Affordance-Based Information Technology Sensemaking [Abits], Arvin Mesgari, Chitu Okoli, Ana Ortiz De Guinea

Information Systems and Business Analytics Faculty Works

Information Technology (IT) use gives rise to a wide variety of outcomes. This stems in part from the divergent ways in which individuals understand technology. While the sensemaking literature unveils how meaning is attached to organizational phenomena via cognitive and social processes, it overlooks the discovery dimension of making sense, that is detecting the role of the IT artifact in bringing about outcomes. In other words, there is a need to explain how the IT artifact contributes to technology sensemaking and its outcomes. This paper presents a framework that enables scholars to analyze the IT artifact’s role in technology sensemaking …

The Moderating Role Of Hospital Staffing Levels On The Effectiveness Of Clinical Decision Support Systems In Mitigating Patient Readmission Rates, Youyou Tao, Arindam Brahma, Kevin Baldwin, Rui Sundrup, Dezhi Wu

Information Systems and Business Analytics Faculty Works

Healthcare staffing shortages and high 30-day readmission rates are pressing challenges in today's healthcare systems. While extensive studies have explored the positive impact of Health Information Technology (HIT) on health outcomes, the effect of hospital staffing on HIT effectiveness, particularly Clinical Decision Support Systems (CDSS), is underexplored. Therefore, we examine whether physician and resident staffing levels moderate the impact of CDSS on 30-day readmission rates. After analyzing data from 1,605 hospitals in the United States from 2017 and 2018, we found that the effect of CDSS implementation in reducing 30-day readmission rates is more pronounced in hospitals with lower bed-to-physician …

Understanding The Challenges And Satisfaction Among The Medical Professional Preceptors, Cornelia Ko

West Chester University Doctoral Projects

This study evaluates the Penn Medicine Family Medicine Clerkship program through a mixed-methods approach, exploring the challenges and factors influencing the satisfaction of medical professional preceptors when precepting students. A quantitative survey with 54 preceptor participants reveals the top challenges preceptors face: workload, conflicts with patient care, and limited clinical space. Despite this, there is strong support for the program, with 89% of preceptors enjoying the role and 85% expressing willingness to continue to precept for the next three years. Finally, data analysis shows no statistical correlation between preceptor motivation with gender, ethnicity, age group, years of serving, or total …

A Question For The Ages: The Relationship Between Nurse Staffing And Quality In Appalachian Skilled Nursing Facilities, Eric Jason Pulice

Theses, Dissertations and Capstones

Nurse staffing levels have been shown to have a critical impact on nursing quality in skilled nursing facilities (SNFs). Sociodemographic disparities in Appalachian areas have the potential to impact SNF nurse staffing levels and quality. This study examined the relationship between nurse staffing levels and quality in Appalachian SNFs, as well as compliance with the Biden Administration’s minimum staffing mandates as set forth in CMS-3442-F enacted on June 24, 2024.

The study applied Resource Dependency Theory (RDT) through Donabedian’s Structure-Process-Outcome (SPO) conceptual framework to assess how external resource constraints and regulatory policies impact nurse staffing levels and quality in Appalachian …

A Mixed Methodology Study On Effective Products And Services For Consulting Firms, Doc S. Dillard

Doctor of Education Dissertations

This study evaluated organizational effectiveness within small- to medium-sized educational technology and technology-adjacent organizations for consulting firms to develop appropriate products and services for clients. This allowed consulting firms to develop innovation in their approaches. More specifically, this research supported consulting firms specializing in educational technology in developing products and services for industry leaders to improve organizational effectiveness. The research employed a mixed methodology consisting of 10 educational technology leaders. Data were collected from survey questions and through evaluating related literature. The literature compiled included organizations across education, technology, and technology-adjacent industries. The research evaluated organizations through McKinsey’s 7S framework. …

A Geopolitical Economy Analysis Of China And India’S Approaches To Transnational Data Governance, Yujia He, Ka Zeng

Patterson School of Diplomacy and International Commerce Faculty Publications

Recent literature on the behavior of rising powers in digital trade and data governance highlights their discourses of data sovereignty and desire to preserve domestic policy autonomy. This article contributes to the literature by employing a political economy lens that shifts the focus from the nation-state/inter-state framework towards the dynamics of state–capital relations, allowing for a more historical and contextual understanding of the geopolitics of data governance in emerging economies. Using China and India—two of the largest emerging economies—as comparative cases, and drawing on secondary data from government documents and other sources, the article argues that the interplay between the …

How Tax Code Complexity Impacts Small Business Decisions In Alabama: A Mixed Method Study, George Nkosi

Dissertations

This study investigates how federal tax code complexity influences small business decision-making in Alabama using a mixed-methods approach. Tax complexity is defined by ambiguity in tax provisions, frequent regulatory changes, and recordkeeping burdens, all of which affect decision-making and investment behavior. Survey data from small business owners were analyzed using Principal Component Analysis (PCA) to identify the primary dimensions of tax complexity. Regression analysis then assessed the relationship between these dimensions and business decision-making. The findings indicate that ambiguity, frequency of change, and administrative requirements are negatively associated with long-term planning and capital investment decisions. Two complementary case studies involving …

The Impact Of Data Privacy Concerns On User Trust In Tiktok : A Comparative Study Between The Eu And The Us., Tamta Gachechiladze

Business ETD Collections

This study investigates how data privacy concerns influence user trust in TikTok across two major regions: the European Union (EU) and the United States (US). With over one billion active users worldwide, TikTok has faced intense scrutiny due to its Chinese ownership and concerns over data governance. Using the privacy calculus theory and the Stimulus–Organism–Response (SOR) model as theoretical foundations, the research explores the relationship between privacy concerns, trust, and continued use of TikTok. A mixed-methods approach was applied, combining a literature review with primary survey data collected from 55 valid respondents aged 18–35 across different countries. Findings reveal moderate …

The Experience Of The “Too Good To Go” Platform In Ireland And Its Implementation Potential In Mongolia., Jargal Erdenebaatar

Business ETD Collections

Food waste presents a considerable challenge to global environmental, economic, and social sustainability. This study investigates the viability of replicating the “Too Good To Go” (TGTG) platform in Mongolia, informed by the experiences of the TGTG platform in Ireland. Employing a mixed-methods approach, the research includes a secondary data analysis from Ireland, an online survey administered to 162 consumers in Ulaanbaatar, and semi-structured interviews with three entrepreneurs.

The findings suggest that the success of TGTG in Ireland can be attributed to several key factors: elevated consumer awareness, a supportive environment reinforced by government policies, and accessible technology. In contrast, the …

Supply Chain Management Challenges For Automotive Industry: Analysing Harman International Semiconductor Shortage Challenges And Efforts To Mitigate Impact., Maria Azucena Valencia Padilla

Business ETD Collections

This report explores the main supply chain disruptions challenges faced in recent years by Harman International, a global leader in manufacturing of premium infotainment for the automotive industry. Like many electronic companies and automotive sectors, Harman has been significantly affected by global supply chain disruptions, such as semiconductor shortages, which have impacted its operations and overall performance. Although Harman has begun addressing these challenges through different strategy responses, emerging risks due to geopolitical tensions, climate change disruptions, and the need for operational resilience highlight the importance of adaptative and smart supply chain systems.

In conclusion, while Harman´s approach has shown …

Strategic Digital Transformation Of Internal Audit: The Microsoft Case Study., Maria De Jesus Marin Marin

Business ETD Collections

Internal audit functions are under increasing pressure to evolve amid rapid digital innovation and rising expectations for risk responsiveness and strategic insight. While tools such as data analytics, automation, and AI offer clear benefits, many audit teams still face inefficiencies and underutilised technology. This study explores how Microsoft’s internal audit function, a case within a digitally advanced yet operationally complex environment, can enhance efficiency, risk detection, and internal controls through digital tools, agile methods, and process redesign. Drawing on qualitative research, including interviews and surveys with internal audit, IT and compliance professionals, the study bridges academic theory with practical insight. …

Ryanair And The Strategic Challenge Of Innovation., Jessyca Souza Damaso

Business ETD Collections

This study examines the strategic innovation challenges facing Ryanair, a Dublin-based low-cost airline that has long dominated the European aviation market through aggressive pricing and operational efficiency. While this cost-leadership model has historically driven success, evolving market conditions—including rising digital expectations and increasing environmental regulations—now require a broader innovation approach that extends beyond operational efficiency.

The research identifies a key strategic limitation in Ryanair’s current innovation efforts, which remain primarily internally focused on cost reduction and operational improvements rather than customer experience or sustainability. Evidence suggests that passengers increasingly perceive the airline’s digital tools as outdated and lacking personalisation, while …

Road Dependence And Inventory Challenges: A Case Study Of Danone Brazil’S Dairy Supply Chain., Karollyne Nakanishi

Business ETD Collections

The research examines the Danone Brazil raw milk supply chain through the Poços de Caldas factory which operates with more than 1,200 employees and functions as a key facility in Latin America. The research investigates two main questions about how Brazilian road-based transportation affects raw milk inventory stability and which localized tools or emerging technologies would enhance supply reliability.

The research design combined survey data from 42 participants with three interviews. The study reveals that stockouts and overstock and waste occur frequently because of poor road conditions and seasonal disruptions and limited local autonomy which results in monthly milk rejection …

Retention Strategies Of Disney+ In Saturated Streaming Markets: A Case Study Of Ireland., Suelen Aleixo Matos

Business ETD Collections

The global streaming video-on-demand (SVOD) industry has undergone rapid transformation in recent years, with Disney+ emerging as a major competitor following its launch in 2019. Despite achieving exceptionally fast subscriber growth in its early stages, the platform now faces increasing retention challenges in mature and saturated markets such as Ireland, where competition and subscription fatigue have become key constraints on further expansion. Evidence from the Irish market indicates high levels of subscription penetration alongside stabilising or declining growth rates, with increasing patterns of subscription cycling and service cancellation driven by cost sensitivity, underuse, and the availability of multiple competing platforms. …

Optimising Student Recruitment And Brand Awareness At Icot College Through Culturally Targeted Advertising And Social Media Strategies., Uchral Ganbold

Business ETD Collections

In today’s competitive higher education landscape, institutions increasingly rely on digital marketing strategies to attract and retain international students. ICOT College, an English Language Training provider in Ireland, faces challenges in recruiting and engaging a diverse international student base due to limited culturally tailored advertising and underutilisation of social media platforms. The global education sector has become more competitive following COVID-19, with students adopting more selective and research-driven approaches when choosing institutions. However, ICOT’s current marketing approach remains largely generic, lacking localisation, targeted messaging, and interactive digital engagement. This reduces its effectiveness in connecting with key international markets and weakens …

Leveraging Ai-Driven Salesforce Crm To Improve Customer Retention In The Irish Insurance Sector., Mohamed El Bakouri

Business ETD Collections

This study explores the growing importance of customer satisfaction within the Irish insurance sector, a highly competitive and evolving market. Traditionally, insurers relied on personal relationships and competitive pricing to retain customers; however, modern consumers increasingly demand fast, personalised services tailored to their individual needs. In response, artificial intelligence (AI), particularly when integrated with customer relationship management (CRM) systems, has emerged as a transformative solution. Tools such as AI-powered CRM platforms enable insurers to utilise predictive analytics, generate customer insights, and enhance service delivery, thereby improving customer retention. Despite these benefits, the adoption of such technologies presents significant challenges for …

Investigating Subscriber Churn And Retention Strategies On Disney+., Maryam El Goss

Business ETD Collections

This study examines the challenges facing Disney+, a subscription-based streaming service owned by The Walt Disney Company, in sustaining long-term growth following its rapid global expansion since 2019. While early success was driven by access to major franchises such as Disney, Marvel, Pixar, Star Wars, and National Geographic, the platform is increasingly affected by high subscriber churn. Factors including price sensitivity, content saturation, and intensified competition from platforms such as Netflix, Max, and Amazon Prime Video have contributed to declining user retention. The phenomenon of “subscription cycling,” where users subscribe temporarily to consume specific content, further destabilises revenue streams and …

Algorithms And Intimacy: Millennials' Social Meanings From Their Experience Using Tinder., Yuka Gega

Business ETD Collections

In recent years, the way people form relationships has undergone a profound transformation, shifting from traditional, community-based interactions to global, technology-mediated connections. Dating apps have played a central role in this shift, using algorithms and limited user data, such as photos and profiles, to match individuals. While these platforms offer convenience and expanded opportunities to meet others, they may also prioritise selection and appearance over the development of meaningful connections. The widespread adoption of smartphones has accelerated the global reach of these services, making them highly accessible and widely used, particularly among millennials. However, algorithm-driven matching introduces new challenges, including …