An Analytic Framework for Effective Public Health Program Design Using Correctional Facilities
Journal(s): Informs Journal on Computing
Published: March 12, 2021
CoB Author(s): Özgür Araz
Public correctional facilities play an important role in operational execution of several public health programs, including screening and treatment of sexually transmitted diseases. However, because of lack of capacity and resources, public health programs using correctional facilities are questioned by policy-makers in terms of their costs and benefits.
Recruiting Dark Personalities for Earnings Management
Journal(s): Journal of Business Ethics
Published: March 2, 2021
CoB Author(s): Ling Lin Harris
Some companies may intentionally hire managers with “dark personality traits” that are associated with unethical or questionable tendencies. In certain situations where an organization needs to report earnings aggressively, companies may seek to hire candidates who exhibit these dark personality traits over those who have a stronger ethical foundation and may be better qualified for the position.
Prep School for Poor Kids: The Long-Run Impacts of Head Start on Human Capital and Economic Self-Sufficiency
Journal(s): National Bureau of Economic Research
Published: December 16, 2020
CoB Author(s): Brenden D. Timpe
Children who receive education from Head Start, a federally-funded preschool program for disadvantaged kids that prepares them for success in elementary school, find improved chances of having financial independence in adulthood. Research also shows this greatly decreases the odds that those children require public assistance from federal programs, ultimately generating revenue, rather than costs, for the government.
Do Debt Investors Adjust Financial Statement Ratios When Financial Statements Fail to Reflect Economic Substance?
Journal(s): Contemporary Accounting Research
Published: October 13, 2020
CoB Author(s): Jimmy F. Downes
Although cash flow hedge derivative transactions have become common practice for corporations wanting to mitigate risk, adjusting financial statements to account for them often confuses investors. Dr. Jimmy Downes, assistant professor of accountancy, published an article recently to help provide a full picture of financial statement adjustments needed when considering hedge derivatives.
When Challenges Hinder: An Investigation of When and How Challenge Stressors Impact Employee Outcomes
Journal(s): Journal of Applied Psychology
Published: October 10, 2020
CoB Author(s): Troy A. Smith
Stress can actually improve employee performance, but consistency is key. Research conducted by Dr. Troy Smith, assistant professor of management, and his colleagues studied on-the-job stress among employees at restaurants and a university.
Do First Impressions Last? The Impact of Initial Assessments and Subsequent Performance on Promotion Decisions
Journal(s): Management Science
Published: October 6, 2020
CoB Author(s): Dirk E. Black
First impressions may be important, but do they have the power to overshadow poor performance in the workplace? Dr. Dirk Black, assistant professor of accountancy at the School of Accountancy, looked at how positive first impressions of professional baseball players might allow them to progress in the minor leagues despite performing poorly on the field.
Making Nice or Faking Nice? Exploring Supervisors’ Two-faced Response to Their Past Abusive Behavior
Journal(s): Personnel Psychology
Published: September 24, 2020
CoB Author(s): Troy A. Smith
It is not uncommon for supervisors to lose their cool with employees at some point. Sometimes it can escalate to become abusive. Dr. Troy Smith, assistant professor of management at the University of Nebraska–Lincoln College of Business, studied how abusive bosses perceive and respond to their own abusive behaviors.
Role of Analytics for Operational Risk Management in the Era of Big Data
Journal(s): Decision Sciences
Published: June 1, 2020
CoB Author(s): Özgür M. Araz, David L. Olson
Schools close, elderly populations isolate and businesses shut down due to the coronavirus pandemic. Dr. Özgür Araz, associate professor of supply chain management and analytics and Robert B. Daugherty Water for Food Institute Faculty Fellow at Nebraska Business, believes decisions imposed to change the way we live in the short-term stem from critical research analysis now in the hands of government and health care providers.
A Framework for Analyzing the U.S. Coin Supply Chain
Journal(s): Production and Operations Management
Published: January 27, 2020
CoB Author(s): Yunxia Zhu
Everyone knows the frustration of not having the right change to complete a purchase. Dr. Yunxia (Peter) Zhu, assistant professor of supply chain management and analytics, believes his research exploring the supply chain of currency may contain solutions to a situation made worse by the COVID-19 pandemic.
Does Eviction Cause Poverty? Quasi-Experimental Evidence from Cook County, IL
Journal(s): Cowles Foundation Discussion Paper No. 2186
Published: July 21, 2019
CoB Author(s): Daniel Tannenbaum
While eviction has its negative effects on a person, research shows the extent of its consequences are minimal compared to the financial strain experienced years leading up to the eviction. Alongside that, the study showed minor impact from evictions on debt in collections, residential mobility or neighborhood poverty.
The Effect of Voluntary Clawback Adoptions on Corporate Tax Policy
Journal(s): The Accounting Review
Published: July 1, 2019
CoB Author(s): Thomas R. Kubick, Thomas C. Omer
Policies in place to retrieve money from executives who profited from financial misconduct, known as clawbacks, show a variance in levels of adoption by corporations. Research indicates that some organizations who have adopted these clawback policies shifted their strategies to decrease tax revenue, while other organizations showed hesitancy to adopt the policies due to lack of guidance from the U.S. Securities and Exchange Commission.
Strategic Estimation of Asset Fair Values
Journal(s): Journal of Accounting and Economics
Published: August 1, 2018
CoB Author(s): Stanislava Nikolovac
When estimating the fair value, the unbiased estimate of the potential market price, some managers may inflate these numbers when self-estimated due to the unobservable nature of the value. Insurers who need to appear financially healthy often choose to self-estimate their fair value, which research suggests, may need regulation that is more detailed.