10 articles in this issue
David A. Blum
Independent venture capital (IVC) firms invest in nascent, high growth, high risk, and market scalable companies for the purposes of achieving a successful exit. An exit is the primary method IVCs use to receive a return on investment. Although IVCs provi... see more
Reginald Wilson
Vasarhelyi and Zheng (2013) report that more than 4,000 filing errors have been reported in XBRL interactive data following the U.S. Securities and Exchange Commissions 2009 interactive data reporting mandate. Alles and Gray (2012) report that demand exis... see more
Dahli Gray, Clemense Ehoff Jr.
The Sarbanes Oxley Act of 2002 and the Dodd Frank Act of 2010 are reviewed relative to the results of exploring selected fraud cases discovered in the years 2010 through 2013. These cases reflect that fraud continues to be discovered despite legislated ef... see more
Inonge Theresa Lisita, Johannes Jurgens Prinsloo, Theuns Pelser
Strategic marketing communication is imperative for the successful implementation of projects of developmental corporations. Business development in the North West Province, South Africa however, seems to be hampered by the lack of effective marketing com... see more
Sultan Alaswad Alenazi
The current research investigates consumers perception of information when no influence attempt is perceived. Results indicate that presenting information in a non-persuasive form, such as a warning statement, results in lowering manipulative intent infer... see more
Loreto Peter Alonzi, Robert Irons, Khalid A. Razaki
This paper addresses the question of why the student loan crisis has arisen through the use of a demand and supply model. The model serves as a framework for analyzing the student-borrower motivations (the demand side), the bank-lender motivations (the su... see more
Ted Shore, Armen Tashchian, William R. Forrester
The influence of peer rating information on supervisor performance ratings was investigated using a 2 x 2 x 2 crossed factorial experimental design. Participants were undergraduate business students who assumed the role of supervisor and evaluated a ficti... see more
Brian D. Fitzpatrick, Quang Quoc Anh Nguyen, Zafer Cayan
This paper aims to achieve three main objectives. First, it aims to assess the current general public perception regarding the financial services industry and states reasons for a client orientation business model. Second, it will discuss ways to make use... see more
Rakesh Duggal, Michael Craig Budden
Net working capital is defined as the difference between current assets and current liabilities. A firms net working capital policy is important because it affects the firms cost of capital and market value. When net working capital is positive, it indica... see more
Mary Ellen Harvey
Budget slack costs institutions money because there is a misallocation of assets. Therefore, organizations have a vested interest in hiring managers who do not have a propensity toward creating slack. Budget slack results when managers intentionally inclu... see more