Article Gateway
Not a member yet
7100 research outputs found
Sort by
The Other Side of the Coin: A Multivariate Analysis of the Impact of Covid-19 For Face-to-Face Instruction in Post-Secondary Business Education
No full textFace-to-face instruction has been studied for decades and yet is ever-changing and still has many challenges that need to be studied. The current work seeks to emphasize the need for study in two areas: 1) comparison of factors that impact face-to-face instruction and 2) impact of major disruptions on face-to-face instruction. Specifically, the current work looks at face-to-face instruction before, during, and after the COVID-19 pandemic to measure the presence of instructional quality gaps. The results significantly impact important metrics measuring student performance based on several factors during this timeframe. Results and future research are discussed
Do U.S. Multinational Corporations Utilize Tax Avoidance Strategy to Meet and Beat Multiple Earnings Goals?
No full textExperimental psychology literature (Wang and Johnson, 2012) suggests that under risky conditions, when multiple goals coexist, people tend to meet/beat all. Multinational corporations (MNCs) are different in tax structures between home countries and host countries. They tend to use tax planning strategies to boost their earnings through reduced tax liability (Lee et al., 2015). Prior literature documents that MNCs use different financial practices to manipulate earnings than non-MNCs (Contractor, 2016). Using a panel data set from 1987 to 2015, we hypothesize and find that U.S. MNCs tend to apply more aggressive tax planning to meet/beat multiple earnings benchmarks (MMB). Specifically, as U.S. MNCs MMB, they do not apply as much other earnings/expectations management mechanisms as non-U.S. MNCs, but they do exhibit significant evidence of tax avoidance with much lower effective tax rates. The findings of this study contribute to research topics in tax avoidance strategy and earnings management. The results and discussions of this study have practical implications to investors, managers, auditors, and tax regulators
Sales Order Backlog and R&D Investment
No full textThis study investigates the relationship between Sales Order Backlog and firm-level Research and Development (R&D) investment, employing Ordinary Least Squares (OLS) regression on a robust dataset of U.S. firms spanning from 2011 to 2021. We discover a statistically significant positive correlation between Sales Order Backlog and R&D expenditure, indicating that firms with a higher sales order backlog tend to allocate more resources to R&D. This research enriches the accounting discourse by shedding light on the strategic implications of sales order backlog for R&D investment. Specifically, it advances our understanding of the sales order backlog's role in corporate financial strategy, an area that remains relatively unexplored in accounting literature. Our findings underscore the importance of sales order backlog as a predictive indicator for future R&D activities, offering valuable insights for both practitioners and scholars interested in the dynamics of corporate investment behavior
Shaping Crisis Perceptions: Nostalgia and Political Ideological Threats in the 2020 US Election
No full textThis study investigates the role of nostalgia in shaping ideological and psychological threat perception and its impact on crisis evaluations during the 2020 U.S. presidential election. Specifically, it explores how collective nostalgia predicts the perceived severity of threats to conservative and progressive ideologies and how these perceptions influence the broader understanding of a multidimensional crisis. Results indicate that nostalgia significantly heightens perceived threats to conservative ideologies, intensifying voters’ crisis perceptions. By examining the interplay between nostalgia, political ideology, and crisis perception, this research offers valuable insights into voter behavior and organizational responses during periods of socio-political upheaval
Top High-Tech Entrepreneurship Papers (2010–2020): An Analytical Literature Review
No full textThis paper presents an analytical literature review of the 50 most influential academic studies on high-tech entrepreneurship published between 2010 and 2020. Drawing on citation metrics from Google Scholar, Scopus, and Web of Science, we synthesize contributions across five interrelated themes: (1) financial capital, including venture capital, angel investment, accelerators, crowdfunding, and public R&D grants; (2) innovative capabilities, examining how startups pursue disruptive technologies, leverage alliances, and develop novel business models; (3) founder human capital and team dynamics, highlighting the roles of prior experience, industry expertise, team composition, and social networks in venture performance; (4) entrepreneurial ecosystems and context, exploring regional clusters, institutional supports, and university spin-offs that shape startup success; and (5) entrepreneurial processes and strategies, emphasizing effectual logic, lean experimentation, strategic pivoting, and narrative legitimacy under uncertainty. Our review identifies recurring insights—such as the critical importance of signaling mechanisms (e.g., patents and partnerships), the synergistic interaction between founder experience and external financing, and the systemic interdependence of ecosystem elements. Methodologically, the field has matured through large-scale econometric analyses, natural experiments, meta-analyses, and multidisciplinary theory building. We conclude by mapping emerging research frontiers, including the implications of digitalization, platform dynamics, and evolving policy frameworks, and by offering evidence-based guidance for entrepreneurs, investors, and policymakers seeking to foster high-tech venture creation and growth
Will Social Participation Make Retirees Happier? An Empirical Study About Retirement Life in China
No full textHow elderlies participate in social activities is a key issue in coping with aging and has an important impact on elderlies’ well-being. This paper examines the effects of different social participation patterns on the happiness of the elderlies in China. The empirical analysis was conducted based on the data from the China Household Finance Survey (CHFS) in 2015. The research results show that compared with reemployment after retirement, community governance is a more common way for retired people to be involved in social activities. We found that reemployment significantly reduces the happiness degree of the retired. Furthermore, this negative effect is more significant in samples without a formal labor contract, relatively lower education level, & senior retired people. In contrast, participating in community governance can significantly improve the happiness level of retirees, which is more essential in the sample of the medium education level and junior retirees
Motivation, Distraction, and Other Factors Associated With Student Performance in Business Data Management and Information Systems
No full textThis study examines determinants of student performance in Business Data Management and Information Systems. Of the motivation factors studied (intended grade, intention to attend graduate school, and intention to obtain a professional certificate) only the first factor has some association with student performance. None of the three distraction factors (work hours, work type, and course load) significantly negatively affect student performance. However, while course load doesn’t negatively affect students’ grades, there is weak evidence that it may lower the total points the students earn for the course. Of the three self-perceived ability factors (Reading, Writing, and Listening), only Writing has some significant association with student performance. As to other factors, gender has some significant association with student performance, but age does not. Finally, the pre-requisite Mathematic course grade and overall GPA are strong predictors of student performance in Business Data Management and Information Systems
Simple Rules for Determining How States Can Save for a Rainy Day
No full textVarious articles have been written concerning the level of savings states should accumulate to weather an economic downturn, and since states have differing business cycle characteristics a one-size-fits-all approach does not seem to make much sense. Once the level of accumulated savings is determined, the next question concerns the savings rate that will enable the state to achieve its desired accumulated savings. This article builds on the work of Wagner and Elder (2007) and presents a simplified approach to determine the appropriate savings rate based on each state’s risk preferences
Therapeutic Servicescapes and Brand Symbolism-Induced Affect: The Moderating Effect of Trait Authenticity
No full textDrawing on research indicating that individuals with trait inauthenticity often experience a diminished sense of meaning in life, this study investigates how vintage-themed therapeutic servicescapes can help restore meaning and enhance consumer well-being. We theorize that perceived brand authenticity (PBA) symbolism is critical in this meaning reconstruction process. Across a survey study, we identify three key antecedents of PBA-symbolism—brand continuity, self–brand attachment, and self-image congruence— and examine their impact on eliciting positive affect and feelings of authentic pride among consumers. Crucially, the results demonstrate that the positive effects of PBA-symbolism on affective outcomes are significant for individuals with low, but not high, trait authenticity, underscoring the moderating role of individual differences. This research contributes to consumer and marketing scholarship by illuminating how therapeutic commercial environments can alleviate the unease stemming from inauthenticity, thereby advancing understanding of when and for whom brand symbolism restores meaning and fosters positive emotional responses. Additionally, the findings offer practical insights into the strategic design and management of therapeutic servicescapes that deliver both consumer well-being and managerially relevant outcomes
Asian American College Major Choice: Median Salary Information Intervention and Analysis of Six Key Influence Categories
No full textThis study examines how six influence categories and 18 factors shape Asian American students' college major selection. Rising sophomores at US colleges (N=150) identified their top major choices and estimated corresponding median salaries. After reviewing actual salary data, 46% changed their selections. Students ranked six influence categories: personal interest, intrinsic major characteristics, major-related information, family, college, and high school factors. They rated 18 specific factors—including salary data, social media, YouTube, and family members—on a 5-point Likert scale. Findings showed improved salary estimation accuracy and reduced influence from high school factors, books, grandparents, and family friends. A Probit regression model confirmed Bankrate salary data significantly predicted major-switching likelihood post-intervention. A linear regression model identified personal interest, intrinsic major characteristics, salary data, YouTube, and books as significant predictors of actual median salary estimates, while parents and siblings were not