Kelley School of Business -- Indianapolis

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    Absorptive capacity and mass customization capability
    (Emerald, 2015) Zhang, Min; Zhao, Xiande; Lyles, Marjorie A.; Guo, Hangfei; School of Business
    Purpose – The purpose of this paper is to investigate the effects of a manufacturer’s absorptive capacity (AC) on its mass customization capability (MCC). Design/methodology/approach – The authors conceptualize AC within the supply chain context as four processes: knowledge acquisition from customers, knowledge acquisition from suppliers, knowledge assimilation, and knowledge application. The authors then propose and empirically test a model on the relationships among AC processes and MCC using structural equation modeling and data collected from 276 manufacturing firms in China. Findings – The results show that AC significantly improves MCC. In particular, knowledge sourced from customers and suppliers enhances MCC in three ways: directly, indirectly through knowledge application, and indirectly through knowledge assimilation and application. The study also finds that knowledge acquisition significantly enhances knowledge assimilation and knowledge application, and that knowledge assimilation leads to knowledge application. Originality/value – This study provides empirical evidence of the effects of AC processes on MCC. It also indicates the relationships among AC processes. Moreover, it reveals the mechanisms through which knowledge sourced from customers and suppliers contributes to MCC development, and demonstrates the importance of internal knowledge management practices in exploiting knowledge from supply chain partners. Furthermore, it provides guidelines for executives to decide how to manage supply chain knowledge and devote their efforts and resources in absorbing new knowledge for MCC development.
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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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    Accounting education literature review (2020)
    (Elsevier, 2020-06) Apostolou, Barbara; Dorminey, Jack W.; Hassell, John M.; Kelley School of Business
    This review of the accounting education literature includes 88 articles published during 2020 in five accounting education journals: (1) Journal of Accounting Education, (2) Accounting Education, (3) Advances in Accounting Education: Teaching and Curriculum Innovations, (4) Issues in Accounting Education, and (5) The Accounting Educators’ Journal. We update 15 prior accounting education literature reviews by organizing and summarizing contributions to the accounting education literature made during 2020. 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. We summarize the research design of the empirical articles. Suggestions for research are presented. Articles classified as cases published in the same five journals during 2020 are tabulated in an appendix categorized by content area.
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    Accounting education literature review (2022)
    (Elsevier, 2023-01-11) Apostolou, Barbara; Churyk, Natalie; Hassell, John M.; Matuszewski, Linda
    This review of the accounting education literature includes 109 articles published during 2022 in five accounting education journals: (1) Journal of Accounting Education, (2) Accounting Education, (3) Advances in Accounting Education: Teaching and Curriculum Innovations, (4) Issues in Accounting Education, and (5) The Accounting Educators’ Journal. We update 17 prior accounting education literature reviews by organizing and summarizing contributions to the accounting education literature made during 2022. 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. We summarize and describe the research technique of the empirical articles. Suggestions for research are presented. Articles classified as cases and instructional resources published in the same five journals during 2022 are tabulated in appendices categorized by instructional content area.
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    Addressing mental health in the workplace is good for all
    (Indianapolis Business Journal, 2019-05-08) Malatestinic, Elizabeth L.
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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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    Alternative scenarios to the “banner” years: A test of alternative formats to Web banner ads
    (2008-02) Taylor, Nolan J.; Loiacano, Eleanor T.; Watson, Richard T.
    A test of alternative formats to Web banner ads.
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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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    Assessing Intercultural Competence in The Digital World: Evidence from Virtual Exchange Experience in a Study Abroad Program
    (2022) Zheng, Lin; Westerhaus-Renfrow, Charlotte; Lin, Stanley Zhiwei; Yang, Yifei
    Intercultural skills are valued by employers and the education community. The current study presents evidence to measure the impact of an innovative pedagogical practice that cultivates and develops the intercultural competence of undergraduate college students. Fifteen U.S. undergraduate students enrolled in a business study abroad course and 12 Chinese undergraduate students participated in a virtual student exchange project in spring 2019. The students collaborated on the project via global distance learning technology to jointly provide a comprehensive investment recommendation report. A comparison of U.S. students’ Intercultural Effectiveness Scale scores at the beginning and at the end of the project revealed significant positive changes in the intercultural competence of the students. Significantly, student self-evaluations and peer surveys confirmed improvement in students’ global mindset. Being one of the first studies to demonstrate student intercultural competence and learning through a virtual exchange experience, the current study provides implications for study abroad and virtual global learning.
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    Association Between Actual and Perceived U.S. COVID-19 Policies and Preventive Behavior
    (Oxford UP, 2021-03-31) Li, Meng; Colby, Helen A.; Kelley School of Business
    BACKGROUND: COVID-19 related policies in the USA can be confusing: some states, but not others, implemented mask mandates mid-pandemic, and states reopened their economies to different levels with different timelines after initial shutdowns. PURPOSE: The current research asks: How well does the public's perception of such policies align with actual policies, and how well do actual versus perceived policies predict the public's mask-wearing and social distancing behaviors during the COVID-19 pandemic? METHODS: We conducted a preregistered cross-sectional study among 1,073 online participants who were representative of the U.S. population on age, gender, and education on Monday-Tuesday, July 20-21, 2020. We asked participants which locations they visited in the past weekend, and their mask-wearing and social distancing behaviors at each location. We also measured participants' beliefs about their state's policies on mask mandate and business opening and obtained objective measures of these policies from publicly available data. RESULTS: Perception about the existence of mask mandate was 91% accurate in states with a mask mandate but only 46% accurate in states without one. Perception of state reopening level did not correlate with policy. It was the perceived but not actual state mask mandate that positively predicted both mask-wearing and social distancing, controlling for state COVID-19 cases, demographic factors, and participants' numeracy and COVID-19 history. CONCLUSIONS: The public's perception of state-level mask mandates erred on the side of assuming there is one. Perception of reopening is almost completely inaccurate. Paradoxically, public perception that a mask mandate exists predicts preventive behaviors better than actual mandates.