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The purpose of this paper is to introduce instruction of technical analysis on the undergraduate level that can coincide with traditional teachings of fundamental analysis.

Through examples using the latest in security analysis technology, this paper illustrates the importance of technical security analysis.

This research illustrates how technical analysis techniques may be used to make more significant investment decisions.

Kirkpatrick and Dahlquist define technical analysis as a security analysis discipline for forecasting future direction of prices through the study of past market data primarily price and volume This form of analysis has stood in direct contrast to the fundamental analysis approach whereby actual facts of the company its industry and sector may be ignored. Understanding this contrast, much of academia has chosen to continue to focus its finance curricula on fundamental analysis techniques. As more universities implement trading rooms to reflect that of industry, they must recognize that any large brokerage trading group or financial institution will typically have both a technical analysis and fundamental analysis team. Thus, the need to incorporate technical analysis into undergraduate finance curricula.

In this study the authors examined the impact of employees' collaborative behaviours with colleagues and customers (i.e. employee–employee collaboration and employee–customer collaboration) on their creative self-efficacy and service innovation from the perspective of service-dominant logic. The authors also examined the differences between frontline and non-frontline fitness service employees in our research model. This study aims to discuss the aforementioned objectives.

Participants were fitness-centre employees in Taiwan recruited via convenience sampling. A total of 410 participants completed our online survey, and the authors analysed the data using partial least squares structural equation modelling (PLS-SEM).

The authors found that collaboration with both colleagues and customers had a positive impact on employees' creative self-efficacy. Collaboration with colleagues directly affected service innovation, while collaboration with customers indirectly affected service innovation via creative self-efficacy. In addition, there was a significant difference between frontline and non-frontline employees in our research model. Specifically, the path from collaboration with customers to creative self-efficacy was stronger for frontline employees, and the path from creative self-efficacy to service innovation was stronger for non-frontline employees.

This study improves the understanding of the way in which different collaborative behaviours promote employees' creative self-efficacy and service innovation. Further, it is the first to identify the difference between frontline and non-frontline employees and it shows how the effects of collaborative behaviours differ between them in the context of fitness services.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

This paper aims to examine the relationship between firms’ decisions to expense employee stock options (ESOs) under the voluntary period of Statement of Financial Accounting Standard No. 123 (SFAS 123) and their market-to-book (MTB-1) ratio and conditional conservatism. Conservatism is chosen because, even though expensing of ESOs is a conservative accounting treatment, it is not obvious how the decision would be related to the MTB-1 ratio and conditional conservatism, particularly because the MTB-1 is a long-run measure of conservatism and the decision to voluntarily expense is examined over two years. The setting provides a unique opportunity to assess how two major proxies of conservatism are related.

Using firms listed in the S&P 1500 index, firms that expensed ESOs are compared to firms that disclosed only in the financial statements. The main comparison uses a logistic regression.

During the period when expensing ESOs was voluntary, SFAS 123, the MTB-1 ratio was negatively associated with ESO expense recognition, but conditional conservatism was positively associated with ESO expense recognition. The former is attributed to incentives of conservatism and the latter to the tenet of conservatism tending to reduce income.

The findings add to the literature/controversy on the negative relationship between the MTB-1 ratio and conditional conservatism. More important, they support using more than one measure of conservatism in studies that involve accounting conservatism. A limitation is that the findings are specific to voluntary ESO expense recognition.

This is the first study to examine how conservatism affects the choice to recognize an item on the financial statements or disclosure only. In addition, the study shows that firms were willing to incur real costs from their financial reporting.

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

The study demonstrates that firms can effectively involve customers in new service development (NSD) to create radically innovative, high-performing new services. Prior research found no effect of customer involvement on radicalness in NSD programs, but the current study provides evidence that customer involvement in the design stage of NSD projects can increase the radical innovativeness of a new service.

Surveys from 160 firms captured information on the development process, participants and outcomes of recent service innovation projects. Direct effect and mediation hypotheses were tested using structural equation modeling.

Customer involvement in the NSD process increases the innovativeness of a new service when customers are involved in the design stage and when the influence is mediated by process complexity. Customer involvement in the development stage has no significant effect on service innovativeness. Process complexity also mediates the positive influence of frontline employee and cross-functional team involvement in the NSD process on service innovativeness.

To produce radically innovative new services, managers should: focus on customer involvement in the design phase and build an understanding of how the customer creates value-in-context, and use a detailed but flexible development process and provide extensive opportunities for interaction of customers, frontline employees and cross-functional teams throughout the NSD process.

The study draws on complexity theory to explain how a complex NSD process enhances participants’ creativity and learning and increases the innovativeness of a new service.

Tournament theory provides important insights into organizational reward systems. It examines the incentive properties of reward systems based on rank‐order rather than absolute individual performance. Tournament theory may explain the pattern of managerial pay. It may also explain risk‐taking behavior by mutual fund managers. We use data from the PGA tour to examine the pattern of risk‐taking by professional golfers in an explicit tournament. The PGA tour provides a natural laboratory where such behavior can be studied. Our evidence shows that behavior by players in golf tournaments is consistent with the predictions of tournament theory.

Purpose: To identify the strengths, weaknesses, opportunities and threats of business incubator models and their potential use in worldwide. Methodology: We studied two international cases: (a) United States, (b) United Kingdom. Findings: The results highlight the similarities and differences between the countries. It adds knowledge for both academics and practitioners who are interested in business incubation. Value: This paper is the first to utilize the SWOT technique to analyze the business incubation field and provides recommendations to implement successful adoption of the incubator’s strengths. The potential of Business Incubators who act as models in worldwide and their contribution to the economy, the active role they play in the local, regional and national economic development are discussed. Implications: Adaptation of a Business Incubator Model leads to (1) the support of diverse economies, (2) the commercialization of new technologies, (3) job creation and (4) increases in wealth, given that weaknesses can be overcome.