143 research outputs found
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Earnings Quality As Measured By Predictability of Reported Earnings
Full text linkThe study selected a single normative criterion related to earnings quality, that current and prior years’ earnings per share (eps) should be reasonable predictors of future eps. Correlations between one year’s eps and the following year’s eps were sometimes much higher than expected. A surprise was that the second prior year’s eps was a slightly better predictor of the current year’s eps than the immediate prior year. Performing multivariate regressions with an additional prior year dependent variable provides an improvement in the residual sum of squares (two independent variables predict better than three, etc). But with the addition of each additional prior year the percentage improvement in the residual sum of squares declines. Further, starting with the sixth prior year, adding an additional dependent variable makes no noticeable impact on prediction
Human Resource Manager Perceptions of Organizational Culture Factors That Affect the Incorporation of Family-Friendly Benefits
Full text linkThis study investigates what the organization factors human resource managers perceive affect the incorporation of family-friendly benefits. Based on a survey of 340 human resource managers from Society for Human Resource Management chapters in Texas, seventeen (17) family-friendly benefits were studied. These included on-site child care, compressed work weeks, flextime, elder care, domestic partner coverage, lactation accommodation, and college reimbursement. Corresponding to prior literature, organization size was highly associated with the existence of many of the benefits. The percent unionized, part-time employees, female employees, and under 30 years of age were not. Beyond the literature, a high people orientation and more liberal organization environment also were associated with more of these benefits. Production orientation, creativity, and organizational stress appeared to have little association with family-friendly benefit incorporation
Online Classes: An Evaluation by Traditional-Aged Students
Full text linkOur sample of traditional-age undergraduate students offers self-reported perceptions on online and traditional face-to-face classes. The results reveal that traditional classes are preferred and evaluated superior for learning (including high-order levels on Bloom’s Taxonomy), participation, and creating a sense of community. Students also spend more time studying and doing homework in traditional classes. Grades are perceived comparable across delivery methods, but students with higher Grade Point Averages prefer traditional classes, as do introverts, and males. Online classes do have advocates, with about a quarter of students preferring them to traditional classes because of convenience and flexibility
Persuasion as a Prelude to Proof: Theory Acceptance in Accounting Research
Full text linkIn his 2013 presidential scholar address to the American Accounting Association, Michael Jensen, an early author of agency theory, makes an appeal for a new language and new paradigm to introduce his proposed theory of integrity in accounting. In the 1970s, agency theory was promoted over other theories because it demonstrated empirical evidence of the accounting procedures actually used in practice, compared to those that “should” be used according to established rules (see Jensen and Meckling, 1976). Contrarily, in this paper, we show scientific theories (Latour, 1987), and in particular accounting theories, are actually accepted by a larger persuasion than just the empirical evidence. The early empirical evidence on agency theory was often not even statistically significant. As Jensen now demonstrates, consistent with Latour (1987), this persuasion begins with a new language and a new world view, and continues with a strategy of properly framing expectations for the data outcomes and the empirical evidence
For-Profit Higher Education and CPA Exam Success Rates: Comparing For-Profit Institutions with Public (State) Institutions and Private Not-For-Profit Institutions of Higher Education
Full text linkPublic perceptions about the quality of business education received at commercial (for-profit) universities, relative to the quality of business education received at publicly supported state universities and private not-for-profit universities are mixed and somewhat controversial (Verschoor, 2011). Relatively little information exists concerning the quality of education received with a bachelor’s degree from a commercial university (U. S. Government Accountability Office, 2011). This research compares average CPA exam pass rates of graduates from three types of higher education institutions: for-profit universities, state sponsored public universities, and private not-for profit universities. Comparing average CPA exam pass rates of graduates of each type of university is one means to assess the quality of accounting education provided by each type of university. Our findings indicate the average CPA exam pass rates of candidates completing their accounting educations at commercial for-profit universities are strikingly lower than those of candidates completing their accounting educations at either publicly supported state schools or at private not-for-profit universities. In addition we find that a much lower fraction of graduates from commercial universities sit for the CPA exam compared to publicly supported state universities and private not-for-profit universities. Together these empirical data suggest if passing the CPA exam is a goal, then the educational path of commercial for-profit accounting education may not be optimal
Instructor-Created Video Supplements: A Closer Look
Full text linkThis study is the first to examine the demographics of students who utilize instructor -created video supplements. Using a core-level finance course, we find that students who utilize these recordings tend to be students with lower ACT Math scores and lower ACT Composite scores. A student's ACT Math scoreis a stronger predictor of recording utilization than the ACT Composite score. This suggests instructorcreated video supplements can be especially valuable in quantitative courses. We also show that students prefer to have such supplements used in quantitative courses, as evidenced by their responses on surveys given at the end of the semester
Computer Security Threats: Small Business Professionals’ Confidence in Their Knowledge of Common Computer Threats
Full text linkThis paper investigates the possible existence of overconfidence by small business professionals in their knowledge of different types of computer security threats. Specifically, this article focuses on the ability of small business owners and managers to understand and identify four main types: viruses, Trojans, spyware, and phishing attacks. Contrary to our expectations, subjects did not exhibit overconfidence in their knowledge of computer security threats. Implications for education and practice are discussed
We Get By With a Little Help from Our Friends: Exploring the Effects of Perceived Coworker Support on Employee Burnout and Job Attitudes
Full text linkPerceived Organizational Support is but one source of employee support; perceived coworker support is importantas well. This study examined the effects of perceived coworker support on employees’ job satisfaction, burnout,deviance, and turnover. Results indicate that perceived coworker support and perceived organizational supportaffect job satisfaction burnout and deviant behavior both directly and indirectly by moderating the effects of workpressure on these outcomes. Additionally, perceived coworker supporter exerted a stronger influence on thesevariables than did perceived organizational support. Implications for both research and practice are discussed
Self-Leadership Change Project: An Ongoing Experiential Program
Full text linkSelf-leadership Change Project (SLCP) is an ongoing program for senior level students at a regional university designed to provide hands-on experience in building self-management skills, which is considered a pre-requisite by many leaders and scholars (e.g., Drucker, 1996; Schaetti, Ramsey and Watanabe, 2008). A majority of students participating in the projects reported achieving change in targeted behavior, with intentions to continue to utilize the SLCP approach for future “projects”. Additionally, students who successfully completed a self-leadership change project reported that observers noted change in others as a result of the project. Students who received positive feedback from observers reported that they were likely to engage in a self-leadership project in the future. This is relevant to the current business environment, in that shared leadership, empowerment, and participative management require business graduates to attain some level of leadership ability to function effectively in organizations. Self-leadership is a beginning step in that process