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11 – 20 of over 16000Xu Jiang, Radhika Lunawat and Brian Shapiro
We replicate and extend the social history treatment of the Berg, Dickhaut, and McCabe (1995) investment game, to further document how the reporting of financial history…
Abstract
We replicate and extend the social history treatment of the Berg, Dickhaut, and McCabe (1995) investment game, to further document how the reporting of financial history influences how laboratory societies organize themselves over time. We replicate Berg et al. (1995) by conducting a No History and a Financial History session to determine whether a report summarizing the financial transactions of a previous experimental session will significantly reduce entropy in the amounts sent by Investors and returned by Stewards in the investment game, as Berg et al. (1995) found. We extend Berg et al. (1995) in two ways. First, we conduct a total of five sessions (one No History and four Financial History sessions). Second, we introduce Shannon’s (1948) measure of entropy from information theory to assess whether the introduction of financial transaction history reduces the amount of dispersion in the amounts invested and returned across generations of players. Results across sessions indicate that entropy declined in both the amounts sent by Investors and the percentage returned by Stewards, but these patterns are weaker and mixed compared to those in the Berg et al. (1995) study. Additional research is needed to test how initial conditions, path dependencies, actors’ strategic reasoning about others’ behavior, multiple sessions, and communication may mediate the impact of financial history. The study’s multiple successive Financial History sessions and entropy measure are new to the investment game literature.
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Iris Stuart, Yong-Chul Shin, Donald P. Cram and Vijay Karan
The use of choice-based, matched, and other stratified sample designs is common in auditing research. However, it is not widely appreciated that the data analysis for these…
Abstract
The use of choice-based, matched, and other stratified sample designs is common in auditing research. However, it is not widely appreciated that the data analysis for these studies has to take into account the non-random nature of sample selection in these designs. A choice-based, matched or otherwise stratified sample is a nonrandom sample that must be analyzed using conditional analysis techniques. We review five research streams in the auditing area. These streams include work on determinants of audit litigation, audit fees, auditor reporting in financially distressed firms, audit quality and auditor switches. Cram, Karan, and Stuart (CKS) (2009) demonstrated the accuracy of conditional analysis, compared to unconditional analysis, of nonrandom samples through the use of simulations, replications, and mathematical proofs. Papers since published have continued to rely upon questionable research, however, and it is hard for researchers to identify what is the reliability of a given work. We complement and extend CKS (2009) by identifying audit papers in selected research streams whose results will likely differ if the data gathered are analyzed using conditional analysis techniques. Thus research can be advanced either by replication and reanalysis, or by refocus of new research upon issues that should no longer be viewed as settled.
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Reza Houston and Stephen P. Ferris
In this study, we examine the relationship between political connections of private firms and the initial public offering process. Using registration statement information, we…
Abstract
In this study, we examine the relationship between political connections of private firms and the initial public offering process. Using registration statement information, we create a unique database of politically connected IPO firms. We find that political connections are substitutes to high-quality underwriters and big four auditors. Politically connected firms manage earnings more highly upward than non-connected firms prior to the public offering. Politically connected firms also exhibit less underpricing than non-connected firms. Finally, politically connected IPO firms have superior post-IPO returns relative to non-connected IPO firms.
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Seidali Kurtmollaiev and Tor Helge Aas
On the one hand, there is a long tradition of approaching management control and innovation as opposites that prompt organisational tensions. On the other hand, recent studies…
Abstract
On the one hand, there is a long tradition of approaching management control and innovation as opposites that prompt organisational tensions. On the other hand, recent studies have shown that management control may foster innovation and promote innovative behaviour. At the same time, both these perspectives focus on innovation management, and discussions regarding the role of management control in innovation leadership are conspicuously absent from the literature. In this chapter, we analyse how innovation leaders use management control in two service companies. We demonstrate that, in contrast to innovation managers who employ management control systems primarily for planning, monitoring, and evaluation purposes, innovation leaders use management control for advocacy, engagement, and visibility.
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Z. An, D.A. Bell and J.G. Hughes
Presents an investigation of some aspects of the axiomization of conditional independence of probability. Contributes to the understanding of Pearl's completeness conjecture and…
Abstract
Presents an investigation of some aspects of the axiomization of conditional independence of probability. Contributes to the understanding of Pearl's completeness conjecture and identifies a direction for revision which could remove some of the difficulties of Pearl's axiom set, but this alternative is not without its own difficulties. This approach largely simplifies the definition of conditional independence. Then shows the completeness conjecture to be incorrect by presenting counter examples; a new axiom based on the counter examples follows. Discusses the reason for the conjecture being incorrect. Notes that an alternative conjecture could be suggested, but this raises many new questions and increases complexity. Finally, shows that “the disjointness condition on variable sets” is in fact necessary. Concludes that while the axiomization of conditional independence has attractions, it is probably too complex to be pragmatic. Suggests an alternative way forward in inexact reasoning.
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V.J. Hughes, J.G. Boulton, J.M. Coles, T.R. Empson and N.J. Kerry
A new type of hydrophone using optical technologies has distinct advantages over traditional types.
Carley C. Morrison and Laura L. Greenhaw
Non-profit and volunteer-based organizations are tasked with meeting the needs of their communities with limited resources. Today, more than ever, these organizations are…
Abstract
Non-profit and volunteer-based organizations are tasked with meeting the needs of their communities with limited resources. Today, more than ever, these organizations are stretched to their limits increasing the workload for paid staff. Training volunteers to lead the volunteer efforts is one way to spread the workload throughout the organization. Although there are guidelines for leadership development in for-profit organizations, there is limited literature pertaining to specific competencies and skills volunteer leaders in non- profit and volunteer-based organizations should possess. This study, employing Delphi methodology, was conducted with volunteer directors in the community to identify leadership competencies for volunteer leaders. At the conclusion of three rounds of iteration, 42 competencies were identified.
As a growing population of students in the U.S. education system, it is important to study the extent to which Latino students experience bullying victimization. In this study, a…
Abstract
Purpose
As a growing population of students in the U.S. education system, it is important to study the extent to which Latino students experience bullying victimization. In this study, a nationally representative sample of Latino high school students is analyzed for this purpose.
Design/methodology/approach
Data from the Education Longitudinal Study of 2002 including students’ family immigration, participation in extracurricular activities, and reports of bullying victimization are analyzed. In order to make comparisons within the sample of Latino students, the sample is disaggregated between students attending school in new Latino immigrant destinations and traditional Latino immigrant destinations. Poisson regression is used in all multivariate analyses.
Findings
In new Latino destinations, Latino students are just as likely to report being bullied as white students. In addition, in new destinations Latino students are bullied in connection with participating inhumanities-related extracurricular activities. Further, they are more likely to be bullied for this participation in comparison to students of other races/ethnicities. Finally, these relationships are significant even after accounting for the fact that third generation, more established students are more likely to report being bullied.
Social implications
Teachers, school administrators, parents, and researchers should be aware that Latino students can be bullied based on status-conferring activities such as extracurricular activities. This appears to be most pronounced in new Latino immigrant destinations where there is recent influx of Latinos. Efforts to prevent bullying in these areas can be combined with programs that seek to promote cross-ethnic understanding and academic/extracurricular enrichment.
Originality/value
This study provides valuable information on the experience of Latino students and bullying victimization.
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