Other Business Commons^™

Additional Evidence On The Impact Of The International Financial Reporting Standards On Earnings Quality: Evidence From Latin America, Mauricio Melgarejo

Scholarship and Professional Work - Business

The purpose of this paper is to explore whether the adoption of the International Financial Reporting Standards (IFRS) has an impact on the quality of earnings in Latin America. Studying a sample offirms from Argentina, Brazil, Chile, Mexico, and Peru, I find that management reports a lower level of discretionary accruals after the implementation of the IFRS. In addition, this study provides evidence that earnings are more persistent and stock prices are more associated with earning numbers after the application of IFRS. This paper provides evidence that earnings quality has increased after the adoption of IFRS in Latin America.

Q&A Platforms Evaluated Using Butler University Q&A Intelligence Index, Trent Ritzenthaler, Richard Fetter, Ginger Lippert

Scholarship and Professional Work - Business

A new study using the Butler University Q&A Intelligence Index measures how various mobile Q&A platforms deliver quality, accurate answers in a timely manner to a broad variety of questions. Based on the results of our analysis, ChaCha led all Q&A platforms on mobile devices.

Results of the study are based upon review of a large set of responses from each of the major Q&A platforms, coupled with a comparison of disparate Q&A platforms that serve answers in different ways. Our methodology included the creation of a new metric, termed the Butler University Q&A Intelligence Index, which measures the likelihood …

Beginnings Of A Fulfilling Career, Gregory E. Osland

Scholarship and Professional Work - Business

In 1989 I decided to join the doctoral program in Marketing at Michigan State University (MSU). Although I had been accepted into the doctoral programs at several universities, including UCLA and the University of Washington, I chose MSU because of its strong reputation in International Marketing, and its emphasis on managerial applications. Tamer Cavusgil had recently joined the MSU faculty and had just initiated the Center for International Business Education and Research. I wanted to learn from him as my mentor and dissertation chair, and was encouraged by the potential resources available through the CIBER to do international research. This …

The Impact Of A Computer Proficiency Exam On Business Students' Admission To And Performance In A Higher-Level It Course, Patrick Rondeau, Li Xiaolin

Scholarship and Professional Work - Business

Many colleges of business now assume incoming freshmen arrive on campus possessing high levels of computer skill and ability. Students are frequently offered the opportunity to take and pass a computer proficiency exam (CPE) in lieu of a freshman information technology (IT) course. While promoted as an efficient alternative, our analysis of the implementation of a CPE as a replacement for the freshman IT course at a small, Midwestern university revealed mixed results. As expected, we found those students who took and passed the CPE generally scored higher in their follow-on, sophomore IT course than those who passed the prerequisite, …

Building Momentum For Business School Curriculum Change: Measurable Lessons From A Pilot Course In Real Business Experience, Mark Uchida, Craig B. Caldwell, Friel Terry, Lawrence J. Lad

Scholarship and Professional Work - Business

Curriculum change requires thoughtful planning and a willingness to experiment with different modes of content delivery. While many business schools are experimenting, few measure student outcomes against the traditional courses they replace. One element of Butler University's College of Business Administration curriculum revision was a pilot course, "Real Business Experience ", in which students developed a professional business plan, sought and received funding from a professional level funding panel, and ran their businesses. To determine whether the pilot course was successful in reaching its goal of "teaching students about the messiness of business and developing more adaptable and confident business …

A Survey Of Aacsb Accredited Institutions And The Use Of Work Experiences As Part Of The Business Curricula, Karel A. Updyke, James F. Sander

Scholarship and Professional Work - Business

This paper describes a survey of all American AACSB-accredited schools of business. The survey gathered information concerning work experiences (internships or cooperative education) required or offered in business curricula. Of the targeted schools, 133 responded. Results are presented regarding internship characteristics (prerequisites, student compensation, and course credit); assessment of students' performance (grading. learning objectives, academic and work components of grade determination); and administrative issues (site visits, release time, and faculty compensation). Of the 133 respondents. 12 require work experience of all majors, 14 require it of some majors, 88 offer but do not require, and J 9 offer no work …

New Product Innovation With Multiple Features And Technology Constraints, Kathy A. Paulson Gjerde, S. A. Slotnick, M. J. Sobel

Scholarship and Professional Work - Business

We model a firm's decisions about product innovation, focusing on the extent to which features should be improved or changed in the succession of models that comprise a life cycle. We show that the structure of the internal and external environment in which a firm operates suggests when to innovate to the technology frontier. The criterion is maximization of the expected present value of products during the life cycle. Computational studies complement the theoretical results and lead to insights about when to bundle innovations across features. The formalization was influenced by extensive interviews with managers in a high-technology firm that …

Formalized Planning In Small Business: Increasing Strategic Choices, L. S. Baird, M. A. Lyles, J. Burdeane Orris

Scholarship and Professional Work - Business

A study of 188 small businesses was conducted to examine three distinct relationships in the planning process planning formality in relation to strategic decision processes, planning formality in relation to the strategies adopted, and planning formality in relation to firm performance. The results demonstrated that firms with formal planning emphasized more aspects of the strategic choice process, adopted a wider range of competitive and cooperative strategies, and grew more rapidly than did non-formal planners.

Origins And Development Of The Product Life Cycle Concept, Gregory E. Osland

Scholarship and Professional Work - Business

Underpinnings and recognition of the product life cycle concept are found in the writings of sociologists, anthropologists, economists, and marketers of the last two centuries. The fashion cycle and advertising spiral are antecedents of the well-known graphic form of the PLC that has been discussed for the last forty years.