Recent Publications:
Journal of Banking and Finance (2008)
Accounting and Capital Market Measures of Risk: Evidence from Asian Banks during 1998-2003
Agusman, A; Monroe, G.S.; Gasbarro, D; Zumwalt, J.K.
Banks are evaluated using both market risk measures and accounting information. The appropriate measure for assessment depends on its purpose and the conditions within which it is applied. A well-diversified investor considering adding a bank stock to a
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National Tax Journal (2009)
Taxes and Financial Assets: Valuing Permanently Reinvested Foreign Earnings
Bryant-Kutcher, L.; L. Eiler; and D. A. Guenther
We investigate the value of permanently reinvested earnings (PRE) of foreign subsidiaries of U.S. multinationals. We focus particularly on how firm value is affected by reinvesting PRE in financial rather than operating assets, where the reinvestment in
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Advances in Management Accounting (2008)
Market Valuation of Intangible Resources: The Use of Strategic Human Capital
Bryant-Kutcher, L.; Jones, D.; and Widener, S.K.
Economic theory posits that production factors that are both difficult to imitate and capable of creating organizational efficiencies can generate economic rents and sustain long-term competitive advantage. Using survey data for 106 firms, we measure fou
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Journal of Accounting and Public Policy (2007)
Audit Specialization, Perceived Audit Quality, and Audit Fees in the Local Government Audit Market
Lowensohn, S; Johnson, L; Elder, R; and Davies, S.
Local government revenues neared $1.5 trillion in 2005-6 (U.S. Census 2007), yet audits of local governments have proved problematic for decades. In this study, we ask the following questions: Are audit firms that specialize in governmental audits, based
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Academy of Management Journal (2007)
Deciding to Bribe: A Cross-Level Analysis of Firm and Home Country Influences on Bribery Activity
Martin, K.D.; Cullen, J.B.; Johnson, J.L.; and Parboteeah, K.P.
Remarkably, all countries treat bribery practices as criminal on their law books. The World Values Study, moreover, finds that people across the world consider bribery more egregious than acts such as buying stolen goods, evading taxes, and even committi
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Preliminary Draft (2009)
Corporate Advantage Effects of Corporate Social Responsibility
Ramchander, S.; Schwebach, R.G.; and Staking, K.
Proponents of corporate social responsibility (CSR) argue that CSR activities allow firms to improve relationships with key stakeholder groups and gain a sustainable competitive advantage over industry rivals. This study examines wealth effects of additi
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IEEE Transactions on Professional Communication (2006)
Communicating the Message: Translating Tasks into Queries in a Database Context
Srinivasan, A. and Irwin, G.
Knowledge workers often interact with databases to accomplish their tasks. For example, sales managers may query a database to see how sales have varied over time by product and location. To effectively retrieve data from a database, the user needs to un
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Journal of Operations Management (2007)
Enterprise Resource Planning (ERP) – A Brief History
Jacobs, F.R.; Weston, Jr., F.C.
Enterprise Resource Planning, or ERP, is a natural outgrowth of Manufacturing Resources Planning or MRP. Early MRP (1960s) was known as Materials Requirements Planning. Both MRP and early ERP focused on planning activities within manufacturing firms. ERP
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Journal of Real Estate Finance and Economics (2007)
The Asymmetric Response of Equity REIT Returns to Inflation
Ramchander, S.; Simpson, M.; and Webb, J.
Are real estate investments a good hedge against inflation? This question is of immense interest to portfolio managers and real estate investors. The hedging behavior of real estate returns can be explained as follows. An increase in the inflation rate r
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Journal of Personal Selling & Sales Management (2007)
Salesperson Ethical Decision Making: The Impact of Sales Leadership and Sales Management Control Strategy
T.N. Ingram, R.W. LaForge, and C.H. Schwepker, Jr.
Our research in sales ethics is motivated by the belief that ethical sales behavior is essential for building mutually-beneficial, enduring, profitable relationships with customers. Despite the increased adoption of codes of ethics in business organizati
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Journal of Business Research (2006)
Institutional Antecedents and Performance Consequences of Influence Strategies in Export Channels to Eastern European Transitional Economies
Chelariu, C; Bello, DC; and Gilliland, DI
As firms move toward globalized strategies, substantial opportunities are occurring in developing countries. In itself, exporting to developing countries is difficult for US firms as they attempt to modify their products and marketing messages for unfami
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Journal of Business Venturing (2008)
The Fallacy of Only the Strong Survive: The Effects of Extrinsic Motivation on the Persistence Decisions of Underperforming Firms
DeTienne, DR; Shepherd, DA; and DeCastro, J.
Even though traditional economic theory would suggest that under-performing firms would be selected out of the market, the fact remains that many of these firms persist for long periods of time, sometimes indefinitely. These firms represent a drain on th
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Contemporary Accounting Research (2006)
The Effect of Information Systems on Honesty in Managerial Reporting: A Behavioral Perspective
Rankin, F.W.; Hannan, L.; Towry, K.
This study examines the behavioral effects of the existence as well as the precision of an information system on managerial honesty in an internal reporting environment. In order to examine behavioral effects, we do not permit the owner to contract on th
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Journal of Banking and Finance (2008)
Accounting and Capital Market Measures of Risk: Evidence from Asian Banks during 1998-2003
Agusman, A; Monroe, G.S.; Gasbarro, D; Zumwalt, J.K.
Banks are evaluated using both market risk measures and accounting information. The appropriate measure for assessment depends on its purpose and the conditions within which it is applied. A well-diversified investor considering adding a bank stock to a
...more
Journal of Banking and Finance (2008)
Accounting and Capital Market Measures of Risk: Evidence from Asian Banks during 1998-2003
Agusman, A; Monroe, G.S.; Gasbarro, D; Zumwalt, J.K.
Banks are evaluated using both market risk measures and accounting information. The appropriate measure for assessment depends on its purpose and the conditions within which it is applied. A well-diversified investor considering adding a bank stock to a
...more
Journal of Retailing (2007)
Multiple Unit Price Promotions and their Effects on Quantity Purchase Intentions
Manning, Kenneth C. and David E. Sprott
Multiple unit price promotions involve a price reduction in which a sale price is presented for multiple units of an item; for example, a $1 sale price conveyed as “Sale, 10 for $10.” In a series of experiments, we examined when and why these promotions
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Contemporary Accounting Research (2006)
Managing Stock Option Expense: The Manipulation of Option-Pricing Model Assumptions
Johnston, D.
A relatively new accounting standard, FAS No. 123(R), requires public companies to report the cost associated with their employee stock option plans as an expense in the income statement. In following the rules set forth in FAS No. 123(R), a firm must es
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Journal of Advertising (2008)
Inhibitive Effects of Publicity in Advertised Brand Recall and Recognition
Jin, HS; Suh, J.; and Donavan, D.T.
The superbowl is the biggest single advertising event each year – attracting over ninety million viewers and costing over two-million dollars for a thirty-second advertisement. Due to the high cost of these ads, many advertisers are interested in the eff
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Strategic Management Journal (2006)
The Moderating Influence of Strategic Orientation on the Strategy Formation Capability – Performance Relationship
Slater, S; Olson, E; and Hult, T.
What steps should your business take to develop the most successful strategy possible? The short answer is, “It depends.” My research, over the past ten years, has consistently shown that the path to success is to match organizational processes to the bu
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Journal of Operations Management (2006)
Creating supply chain relational capital: The impact of formal and informal socialization processes.
Cousins, P.D.; Handfield, R.B.; Lawson, B.; Petersen, K.J. (authors contributed equally and are listed in alphabetical order)
Over the years, firms have become increasingly specialized, focusing on a smaller set of core competencies. As a result of this specialization, supply chains have become more complicated, with greater numbers of firms participating in the development, pr
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Journal of Business Venturing (2007)
Toward a Theory of Sustainable Entrepreneurship: Reducing Environmental Degradation Through Entrepreneurial Action
Dean, T.J., and McMullen, J.
In this article, I explore economic research that illustrates how inefficient markets can lead to environmental degradation and present my ideas regarding how entrepreneurial activity can exploit market inefficiencies to resolve environmental problems. A
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Journal of Management (2008)
Team Effectiveness 1997-2007: A Review of Recent Advancements and a Glimpse into the Future
Mathieu, J; Maynard, M.T.; Rapp, T.; Gilson, L.
One of the last seminal reviews of the work team literature was conducted by Cohen & Bailey in 1997. In the current article, my colleagues and I attempt to build upon Cohen & Bailey’s review and provide a comprehensive summary of the academic res
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