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Class Schedule and Student Performance: Evidence From Introductory Corporate Finance Classes
No full textBy analyzing a sample of 230 students enrolled in introductory corporate finance classes, this study examines whether differences in scheduling formats—Monday-Wednesday-Friday (MWF) with 50-minute lectures versus Tuesday-Thursday (TR) with 75-minute lectures—impact student performance when the course design is consistent. The findings, supported by nonparametric tests and ordinary least squares regressions, indicate that TR students perform slightly better than their MWF counterparts, although the difference is not statistically significant. Additionally, the results reveal that accounting and finance majors outperform students in other disciplines, particularly in 75-minute classes. These findings suggest that college administrators may consider eliminating Friday classes and consolidating courses into MW or TR schedules, at least for introductory corporate finance classes, without adversely affecting student performance
Exploring Gamification Approaches in Accounting Courses: A Systematic Review
No full textThis systematic review synthesizes recent research about gamification in accounting education, where student disengagement and motivational obstacles frequently hinder learning. This analysis synthesizes empirical research demonstrating how gamified elements can improve student motivation, engagement, and, in numerous instances, learning results. Self-Determination Theory and Problem-Based Learning frameworks explain gamification's ability to meet students' demands for autonomy, competence, and relatedness within accounting contexts. Although most research indicates favorable effects on exam scores, problem-solving abilities, and enjoyment, conflicting results highlight the necessity for meticulous design and alignment with learning objectives. Additionally, resource limitations, technical obstacles, and student diversity present tangible impediments to the efficient implementation of gamification. This paper outlines the primary advantages of gamified accounting education, specifies circumstances in which gamification may not enhance performance, and offers suggestions to implement or improve game-based methodologies. This study identifies critical deficiencies, providing a framework to direct future research and improve the educational efficacy of gamification in accounting instruction
Moderating Role of National CSR Ratings: Empirical Evidence on the Relationship Between CSR Disclosure and Firm Risk
No full textThe growing importance of CSR has fueled extensive research on its link to firm risk, yet little attention has been given to how home-country CSR ratings shape this relationship, particularly for foreign firms listed on U.S. exchanges. This study examines the moderating effect of national CSR ratings in the relationship between firm CSR disclosure and risk. Using 23,579 firm-year observations from 2006 to 2018, we find that investors will evaluate socially responsible firms from countries with low CSR ratings more favorably. This study enriches our understanding of the CSR-firm risk relationship, providing important implications for investors and corporate managers
In the Spotlight: How Media Coverage Influences Investors’ Exits
No full textWe investigate over 12,000 investors from both the US and more than 100 other countries around the world, including private equity firms along with accelerators and venture capitalists based on the information acquired from CrunchBase, and find that media attention as proxied by the number of articles published about those investors has a strong positive impact on the number of their exits across all countries from our sample. This effect is more pronounced for investors outside the US and is highly dependent on each country's level of press freedom
Reimagined: Exploring the Synergy Between Slow Fashion, Ecodesign and Inherent Luxury
No full textLuxury fashion and sustainability have long been seen as opposing forces: luxury is linked to exclusivity and excess, while sustainability emphasizes sufficiency and responsibility. However, sustainability can become the new luxury by embracing craftsmanship, durability, and ethical production, aligning with rather than contradicting luxury’s core values. The rise of slow fashion, reinforced by the European Union’s Ecodesign for Sustainable Products Regulation (ESPR), presents a strategic opportunity to redefine luxury. Circular design, local sourcing, and advanced maintenance services allow brands to meet consumer demand for conscious consumption while positioning themselves as sustainability leaders within an evolving regulatory landscape.
Although high-income consumers are associated with overconsumption, middle-income Millennials and Gen Z may drive the redefinition of luxury through intentional purchasing behaviors. These consumers increasingly prioritize sustainability and ethical craftsmanship, creating demand for high-end sustainable goods. However, challenges persist, including the perception of sustainability as a secondary purchasing motive. Slow fashion has the potential to disrupt traditional luxury paradigms, but success depends on brands fully integrating sustainability and sufficiency into their business models
Grading Classroom Participation in Higher Education: A Review and Proposed Taxonomy
No full textThe purpose of this study was to explore the practice of grading students’ classroom participation in higher education environments. The author sought to synthesize current scholarly research to determine the definable characteristics of classroom participation, the assessment barriers it presents, and the current practices employed in the classroom. After exclusions, 126 articles were collected from the Scopus, ERIC, Sage, and ProQuest databases. The articles were systemically coded and analyzed to integrate, organize, and prepare the article’s review. According to the reviewed literature, the defining characteristics of classroom participation encompassed emotional engagement, cognitive engagement, and behavioral engagement. Barriers to assessing classroom participation pertained to student challenges, instructor challenges, and environmental challenges. Current grading practices encompass grading criteria, rubrics, syllabi, policies, weightage, assessment methods, technological integration, and teacher professional development. Synthesizing the reviewed literature, the author proposes a taxonomy for classroom participation suitable for practical application
The Ethics of Using Hidden Prompts to Detect AI Generated Writing in Student Submissions in Asynchronous Online University Classes Cultural Proficiency
No full textThe technological advancement and rapid adoption of artificial intelligence programs have created problems with using writing assignments in university courses. A response is using hidden AI prompts embedded in instructional material. This paper explains the rationale for using hidden AI prompts and examines the ethical implications. Drawing on three ethical frameworks (consequentialism, deontological ethics, and principles of justice and equity) this paper briefly evaluates the ethics of using hidden AI prompts. This paper considers alternative strategies, including AI use statements, oral follow-ups, version-controlled drafts, redesigned assessments, and emphasizes the need for clear institutional policies
Institutions of Higher Education and Regional Economic Development: Theoretically Conceptualizing Social Justice and Equity Practices
No full textUniversities and other institutions of higher education (IHEs) have long engaged in regional economic development. Yet little research examines how these efforts can effectively address social justice and equity. This study reviews a diverse range of literature to create a theoretical framework presented here. This framework conceptualizes how direct strategies of economic development – those that emphasize industry relations, commercialization of innovations, and business interests – and indirect strategies – efforts which have indirect economic impact, such as improving access to public health – can be better utilized in ways that amplify an IHE’s economic development impact on local communities and the surrounding region
HyFlex Teaching: Key Considerations and Recommendations From a Faculty Learning Community
No full textThis study explores faculty experiences implementing HyFlex course design at a midwestern public university. A cross-disciplinary Faculty Learning Community (FLC) engaged in professional development, piloted HyFlex courses, and qualitatively analyzed outcomes. The results identified increased student flexibility as the primary benefit. Barriers centered on the significant time required for course design, technological challenges, and the complexity of ensuring equitable learning across modalities. Findings suggest that while HyFlex supports student success and retention, sustainable adoption requires early planning, institutional support, faculty compensation, and intentional professional development. The paper provides recommendations and implications for future research
Toward an Islamic Cryptocurrency: A Proposed Halal Coin
No full textSince its inception in 2009, cryptocurrencies have been a subject of debate in literature. In the general literature, the debate is mainly about the legality and application of these currencies while in Islamic literature, the debate is about its compliance with Sharia rules and directions. The primary objective of this study was to analyze current cryptocurrencies using a novel methodology and propose a new Islamic cryptocurrency, called “Halal Coin”. To achieve the objectives of this study, a qualitative research method was followed by analyzing how the included cryptocurrencies work, analyzing some of its data for the period from January 1, 2023 to May 31,2025, and determining the characteristics of the proposed coin. Data used in this study were analyzed using descriptive statistics and the measure of “value at risk”. The results revealed that none of the current cryptocurrencies are Sharia-compliant, and the proposed Halal coin is characterized by 15 attributes, including being accessible to all people, serving as a unit of account, and being free from high volatility