Browsing by Author "Kelley School of Business - Indianapolis"

Now showing 1 - 10 of 52
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    Accounting education literature review (2017)
    (Elsevier, 2018-06) Apostolou, Barbara; Dorminey, Jack W.; Hassell, John M.; Rebele, James E.; Kelley School of Business - Indianapolis
    This review of the accounting education literature includes 103 articles published during 2017 in six journals: (1) Journal of Accounting Education, (2) Accounting Education, (3) Advances in Accounting Education: Teaching and Curriculum Innovations, (4) Global Perspectives on Accounting Education, (5) Issues in Accounting Education, and (6) The Accounting Educators’ Journal. We update 12 prior accounting education literature reviews by organizing and summarizing contributions to the accounting education literature made during 2017. Articles are categorized into five sections corresponding to traditional knowledge bases: (1) curriculum and instruction, (2) instruction by content area, (3) educational technology, (4) students, and (5) faculty. Research rigor of the empirical articles is discussed and critiqued. Suggestions for research in all areas are presented. Articles classified as instructional resources and cases published in the same six journals during 2017 are listed in appendices categorized by the relevant content area.
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    Aggregate Financial Misreporting and the Predictability of U.S. Recessions
    (SSRN, 2021) Beneish, Messod D.; Farber, David B.; Glendening, Matthew; Shaw, Kenneth W.; Kelley School of Business - Indianapolis
    We rely on the theoretical prediction that financial misreporting peaks before economic busts to examine whether aggregate ex ante measures of the likelihood of financial misreporting improve the predictability of U.S. recessions. We consider six measures of misreporting and show that the Beneish M-Score significantly improves out-of-sample recession prediction at longer forecasting horizons. Specifically, relative to leading models based on yield spreads and market returns, M-Score increases the average probability of a recession across forecast horizons of six-, seven-, and eight-quarters-ahead by 56 percent, 79 percent, and 92 percent, respectively. These findings are robust to alternative definitions of interest rate spreads, and to controlling for the federal funds rate, investor sentiment, and aggregate earnings growth. We show that the performance of M-Score likely arises because firms with high M-Scores tend to experience negative future performance. Overall, this study provides novel evidence that accounting information can be useful to forecasters and regulators interested in assessing the likelihood of U.S. recessions a few quarters ahead.
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    Analysts’ forecasts and uncertainty about firm value
    (Emerald, 2018-08) Andrews, Angela; Sen, Pradyot; Stephan, Jens; Kelley School of Business - Indianapolis
    Purpose The purpose of this study is to use implied volatilities from exchange traded options to examine the interaction between analysts’ forecast revisions and the market’s perception of uncertainty about firm value. Design/methodology/approach The authors examine how characteristics of individual forecast revisions, e.g. news and changes in dispersion of forecasts, affect changes in implied volatilities, whether analysts use the observable changes in implied volatilities to inform their forecast revisions and whether changes in dispersion of forecasts are correlated with changes in implied volatilities. Findings The authors find that good (bad) news forecast revisions reduce (increase) investors’ perception of uncertainty about firm value, analysts do not appear to use changes in implied volatilities to shade their forecast revisions to good/bad news and dispersion of forecasts are a reasonable proxy for uncertainty about firm value as indicated by their correlation with implied volatilities. Originality/value Recent research on analysts’ forecast revisions and management forecasts has focused on risk perception rather than value. This paper extends this work with a risk metric based on market transactions in both a short and long window analysis, as well as univariate and multivariate analysis.
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    As professional sports come back, members of the US women’s soccer team are still paid less than the men’s
    (The Conversation US, Inc., 2020-06-29) Magid, Julie Manning; Kelley School of Business - Indianapolis
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    The Changing Landscape of IS Education: An Introduction to the Special Issue
    (ISCAP, 2019) Freeman, Lee A.; Taylor, Nolan; Kelley School of Business - Indianapolis
    The last 30 years of information systems advancements and implementations within organizations saw amazing growth in computing power, interconnectivity, and analytical techniques. Simultaneously, information systems education has changed and adapted to these new organizational systems. The Journal of Information Systems Education (JISE) published its first article in 1989. To commemorate 30 years of JISE, we are excited and proud to present this Special Issue titled “The Changing Landscape of IS Education.” The primary themes of the 12 articles within the special issue are: retrospectives, improving pedagogy, program design and curricular models, the CIS/MIS/IS discipline, and strategic issues for the future.
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    Columbus forecast 2020
    (Indiana University, 2019) Mohler, Steve H.; Kelley School of Business - Indianapolis
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    Consumer responses to hedonic food products: Healthy cake or indulgent cake? Could dialecticism be the answer?
    (Elsevier, 2018-10) Jakubanecs, Alex; Fedorikhin, Alexander; Iversen, Nina M.; Kelley School of Business - Indianapolis
    Marketing of indulgent food products with healthy claims (e.g., healthy cake) is challenging, and studies explaining consumer responses to such products are limited. This research addresses this limitation by focusing on an unexamined driver of responses to vice food products marketed as more healthy—dialectical thinking. Three experimental studies using samples from online panels show that dialecticism has a positive effect on consumers' evaluations of such products when primed within a predominantly non-dialectical culture, across cultures with different levels of dialecticism, and as an individual difference. In all three studies experienced discomfort mediates this effect. This research contributes to extant literature by (1) identifying the role of dialecticism in mitigating consumers' aversion to vice food products with healthy claims, (2) confirming the effects of dialecticism at both cultural and individual levels, and (3) highlighting the managerial relevance of dialecticism.
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    Corporate Governance and Executive Perquisites
    (2017) Andrews, Angela; Linn, Scott C.; Yi, Han; Kelley School of Business - Indianapolis
    Purpose The purpose of this paper is to examine the relation between executive perquisite consumption and indicators of corporate governance after the Securities and Exchange Commission (SEC) expanded the disclosure requirements related to perquisites. Design/methodology/approach This study uses ordinary least squares and Tobit regressions to examine the dollar value of perquisites consumed, the number of perquisites consumed and the types of perquisites consumed. Findings The analysis shows that firms with weak corporate governance are more likely to award perquisites to executives. Firms characterized as being more prone to the presence of agency problems are associated with greater levels of perquisite consumption. Finally, there is evidence that not all perquisite consumptions can be attributed to an agency problem. Efficiently operating firms are associated with greater levels of perquisite consumption as are larger firms. Research limitations/implications The authors examine firms in the period immediately after the SEC initiated the expanded disclosures. This may limit the generalizability of the results to other exchange-listed firms that changed their perquisite policy as a result of the rule change. Originality/value The paper extends the literature on corporate governance and mandatory corporate disclosure by investigating the association between corporate governance characteristics and perquisite consumption. This paper examines this relation immediately after the SEC expanded the disclosures surrounding perquisites to provide the public with more transparent disclosures.
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    Demystifying Airline Syncope
    (Baishideng Publishing Group, 2020-03-26) Kingsley, Thomas; Kirchoff, Robert; Newman, James S.; Chaudhary, Rahul; Kelley School of Business - Indianapolis
    Syncope forms a major part of medical in-flight emergencies contributing one-in-four in-flight medical events accounting to 70% of flight diversions. In such patients, it is important to elucidate the pathophysiology of syncope prior to diversion. Postural hypotension is the most common etiology of in-flight syncopal events. However, individuals without any underlying autonomic dysfunction can still experience syncope from hypoxia also known as airline syncope. Initial steps in managing such patients include positioning followed by the airway, breathing and circulation of resuscitation. These interventions need to be in close coordination with ground control to determine decision for flight diversion. Interventions which have been tried for prevention include mental challenge and increased salt and fluid intake. The current paper enhances the understanding of airline syncope by summarizing the associated pathophysiologic mechanisms and the management medical personnel can initiate with limited resources.
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    Determining the Student Services which Align with Undergraduate Student Expectations A Study of Student Perceptions and University Service Delivery
    (2018) Liu, Chin-Yen Alice; Jones, Kevin J.; Kelley School of Business - Indianapolis
    Extant research demonstrates that student support services are a vital link in the success of students and a major component in student per- sistence to graduation. This paper reports the results of an empirical study examining enrolled undergraduate student attitudes and expec- tations regarding student services at two-similarly-sized universities in a major metropolitan area in the southwestern United States. Using survey data and a sample of several hundred students at each school, it analyzes their knowledge of and attitudes about student services, such as health services, career counseling, computer laboratories, student organizations and clubs, and sporting events. This study compares student perspectives at private versus public universities and further analyzes possible differing student needs and expectations that may occur among various student demographic groups. The results of this study are important for several reasons. First, it compares student and administrator perspectives on university services to see if they are similar or if there are possible differences in their views. Since the data informs universities about student attitudes and expectations, the data can help universities to do a better job in aligning services to student perceived needs. Second, the study tests the view that students at private universities may have higher expectations of services versus public university students, and then we explore possible differences between various student demographic groups, clarifying how the needs and expectations may differ among these demographic groups. Finally, the results can help universities to determine the services that are viewed as most critical and invest in those services which are more successfully attracting and retaining those students.