• The Impact of Women Managers on Firm Performance: Evidence from Large U.S. Firms

      Cordeiro, James J.; Stites-Doe, Susan; The College at Brockport (1997-01-01)
      Drawing on arguments from the management and human resource economics literatures, we hypothesise that the percentage of women managers employed in firms will be positively related to the performance of firms. A correlational research design is employed, and 1992 employment and performance data for 183 U.S. firms is utilised in data analysis. The hypothesis is strongly supported.
    • The Impact of Women Managers on Firm Performance: Evidence from Large U.S. Firms

      Cordeiro, James J.; Stites-Doe, Susan; The College at Brockport (1997-01-01)
      Drawing on arguments from the management and human resource economics literatures, we hypothesise that the percentage of women managers employed in firms will be positively related to the performance of firms. A correlational research design is employed, and 1992 employment and performance data for 183 U.S. firms is utilised in data analysis. The hypothesis is strongly supported.
    • The Office Makes a Difference: An Exercise on the Politics of Office Space

      Stites-Doe, Susan; Waite, Melissa L.; Pillai, Rajnandini; The College at Brockport (1998-01-01)
      In this article we report the benefits of a new case study that explores gender bias, organizational culture, and organizational politics. The case is based on true events, and centers on the assignment of office space to a newly-promoted female vice president at a savings and loan bank. Office space is argued by many to be symbolic of power in organizations. The experiences of the main character in the case point to power imbalances that result from gender-based cultural values and the character's inadequate attention to political behavior.
    • The Office Makes a Difference: An Exercise on the Politics of Office Space

      Stites-Doe, Susan; Waite, Melissa L.; Pillai, Rajnandini; The College at Brockport (1998-01-01)
      In this article we report the benefits of a new case study that explores gender bias, organizational culture, and organizational politics. The case is based on true events, and centers on the assignment of office space to a newly-promoted female vice president at a savings and loan bank. Office space is argued by many to be symbolic of power in organizations. The experiences of the main character in the case point to power imbalances that result from gender-based cultural values and the character's inadequate attention to political behavior.
    • An Empirical Assessment Of The Determinants Of Bank Branch Manager Compensation

      Stites-Doe, Susan; Cordeiro, James J.; The College at Brockport (1999-10-01)
      A model of branch-management compensation based on human capital and performance measures is tested using data on managers from eighty-two branches of a large, Eastern United States bank. Human capital factors such as managerial rank, gender, years of schooling, experience in the industry, and age are found to explain branch manager pay levels, after controlling for competition, and branch size.
    • An Empirical Assessment Of The Determinants Of Bank Branch Manager Compensation

      Stites-Doe, Susan; Cordeiro, James J.; The College at Brockport (1999-10-01)
      A model of branch-management compensation based on human capital and performance measures is tested using data on managers from eighty-two branches of a large, Eastern United States bank. Human capital factors such as managerial rank, gender, years of schooling, experience in the industry, and age are found to explain branch manager pay levels, after controlling for competition, and branch size.
    • The Fallacy of Cookie Cutter Asset Allocation: Some Evidence from 'New York's College Savings Program'

      Spitzer, John J.; Singh, Sandeep; The College at Brockport (2001-01-01)
      In this paper. we establish why ''prefabricated'' asset allocation schemes mandated by some education savings programs might be suboptimal. Then. using the New York's College Savings Program a an example, we simulate and then compare end of period wealth accumulated in both a tax preferred but regimented asset allocation plan, and in a nontax protected plan. We find. first. that the longer the child participates in the plan. the greater the benefit. Second. participants in higher tax brackets derive greater benefits; adherence to prespecified asset allocation for low tax bracket investors often results in return loss that overshadows the tax benefit.
    • The Fallacy of Cookie Cutter Asset Allocation: Some Evidence from 'New York's College Savings Program'

      Spitzer, John J.; Singh, Sandeep; The College at Brockport (2001-01-01)
      In this paper. we establish why ''prefabricated'' asset allocation schemes mandated by some education savings programs might be suboptimal. Then. using the New York's College Savings Program a an example, we simulate and then compare end of period wealth accumulated in both a tax preferred but regimented asset allocation plan, and in a nontax protected plan. We find. first. that the longer the child participates in the plan. the greater the benefit. Second. participants in higher tax brackets derive greater benefits; adherence to prespecified asset allocation for low tax bracket investors often results in return loss that overshadows the tax benefit.
    • Do EVA ™ Adopters Outperform their Industry Peers? Evidence from Security Analyst Earnings Forecasts

      Cordeiro, James J.; Kent, D. Donald; The College at Brockport (2001-06-01)
      The purpose of the present study is to re-examine the link between EVA ™ adoption and firm performance, using security analyst earnings forecasts. These forecasts, we argue, function as a proxy for firm performance that usefully supplements other accounting and stock market measures. We begin by reviewing some of the literature on EVA™, noting claims for strengths and weaknesses of that performance measure and management system. We then make the case for why security analyst earnings forecasts are a useful performance measure for testing the performance effects of EVA TM adoption. We test our hypothesis using Stern Stewart's sample of firms in 1997.
    • Do EVA ™ Adopters Outperform their Industry Peers? Evidence from Security Analyst Earnings Forecasts

      Cordeiro, James J.; Kent, D. Donald; The College at Brockport (2001-06-01)
      The purpose of the present study is to re-examine the link between EVA ™ adoption and firm performance, using security analyst earnings forecasts. These forecasts, we argue, function as a proxy for firm performance that usefully supplements other accounting and stock market measures. We begin by reviewing some of the literature on EVA™, noting claims for strengths and weaknesses of that performance measure and management system. We then make the case for why security analyst earnings forecasts are a useful performance measure for testing the performance effects of EVA TM adoption. We test our hypothesis using Stern Stewart's sample of firms in 1997.
    • Incentives for monitors; director stock-based compensation and firm performance

      Cordeiro, James J.; Veliyath, Rajaram; Neubaum, Donald O.; Kennesaw State University; The College at Brockport; University of Central Florida (2005-04-01)
      Since the mid-1990s, US corporations have increasingly emphasized stock-based compensation for outside directors in order to align their interests with stockholders and thus boost firm performance. We demonstrate that stock options and stock grants (each as a ratio relative to total compensation) for directors were positively related to future firm performance (measured as stock returns, and, separately, as Jensen's Alpha) for a panel of 450 Standard and Poor 500 films over 1995-97. Stock option ratios appeared to have a stronger impact on film performance than stock grants did.
    • Incentives for monitors; director stock-based compensation and firm performance

      Cordeiro, James J.; Veliyath, Rajaram; Neubaum, Donald O.; Kennesaw State University; The College at Brockport; University of Central Florida (2005-04-01)
      Since the mid-1990s, US corporations have increasingly emphasized stock-based compensation for outside directors in order to align their interests with stockholders and thus boost firm performance. We demonstrate that stock options and stock grants (each as a ratio relative to total compensation) for directors were positively related to future firm performance (measured as stock returns, and, separately, as Jensen's Alpha) for a panel of 450 Standard and Poor 500 films over 1995-97. Stock option ratios appeared to have a stronger impact on film performance than stock grants did.
    • Academic And Practitioner Interests Regarding Emerging Technologies In Accounting

      Tribunella, Thomas J.; Neely, M. Pamela; Tribunella, Heidi R.; Rochester Institute of Technology; The College at Brockport; University of Rochester (2005-05-01)
      In this paper we investigate the differences between practitioner and academic interests in emerging technologies. We compare and contrast the results of an accounting faculty survey to the AICPA’s (American Institute of Certified Public Accountants) Top Technology list. It appears that academics and practitioners have significantly different interests concerning emerging technologies. Furthermore, technology interests for both groups change over time. We then discuss the problems that arise from the differing points of view and suggest some possible solutions.
    • Academic And Practitioner Interests Regarding Emerging Technologies In Accounting

      Tribunella, Thomas J.; Neely, M. Pamela; Tribunella, Heidi R.; Rochester Institute of Technology; The College at Brockport; University of Rochester (2005-05-01)
      In this paper we investigate the differences between practitioner and academic interests in emerging technologies. We compare and contrast the results of an accounting faculty survey to the AICPA’s (American Institute of Certified Public Accountants) Top Technology list. It appears that academics and practitioners have significantly different interests concerning emerging technologies. Furthermore, technology interests for both groups change over time. We then discuss the problems that arise from the differing points of view and suggest some possible solutions.
    • Delaying Social Security Payments: A Bootstrap

      Spitzer, John J.; The College at Brockport (2006-10-01)
      This paper reconciles previous research outcomes and explains why prior studies offer conflicting recommendations regarding the decision to delay Social Security payments. Using a bootstrap, this paper determines the age at which a retiree is better off deferring Social Security payments when rates of return are not constant. The expected rate of return affects the breakeven age and the rate of return is a function of asset allocation. When life expectancy and realistic investment returns are incorporated into the analysis, there are few circumstances that warrant postponing Social Security payments for early retirees.
    • Delaying Social Security Payments: A Bootstrap

      Spitzer, John J.; The College at Brockport (2006-10-01)
      This paper reconciles previous research outcomes and explains why prior studies offer conflicting recommendations regarding the decision to delay Social Security payments. Using a bootstrap, this paper determines the age at which a retiree is better off deferring Social Security payments when rates of return are not constant. The expected rate of return affects the breakeven age and the rate of return is a function of asset allocation. When life expectancy and realistic investment returns are incorporated into the analysis, there are few circumstances that warrant postponing Social Security payments for early retirees.
    • An Analysis Of The Determinants Of MIS Faculty Salary Offers

      Tribunella, Thomas; Neely, M. Pamela; Hull, Clyde Elrikur; Rochester Institute of Technology; State University of New York at Oswego; The College at Brockport (2007-01-01)
      Much research has been published related to compensation in academic fields such as finance, accounting and economics; however, little attention has been paid to Management Information Systems (MIS). Conspicuously absent from the literature are in-depth studies of faculty compensation and its relationship to research productivity for MIS faculty. This study examines compensation, rank, and publication data collected from the Association for Information Systems (AIS) 2003-2004, 2004-2005 and 2005-2006 MIS Salary Surveys. MIS faculty who were newly employed or changed positions filled out the online survey at the AIS Web site on a self-selected basis. The relationships between compensation and its possible determinants such as research productivity and institutional teaching load are reported as well as analyzed. We find that compensation is significantly correlated with professors’ profiles as well as with the school profile at which the professor received a job offer.
    • An Analysis Of The Determinants Of MIS Faculty Salary Offers

      Tribunella, Thomas; Neely, M. Pamela; Hull, Clyde Elrikur; Rochester Institute of Technology; State University of New York at Oswego; The College at Brockport (2007-01-01)
      Much research has been published related to compensation in academic fields such as finance, accounting and economics; however, little attention has been paid to Management Information Systems (MIS). Conspicuously absent from the literature are in-depth studies of faculty compensation and its relationship to research productivity for MIS faculty. This study examines compensation, rank, and publication data collected from the Association for Information Systems (AIS) 2003-2004, 2004-2005 and 2005-2006 MIS Salary Surveys. MIS faculty who were newly employed or changed positions filled out the online survey at the AIS Web site on a self-selected basis. The relationships between compensation and its possible determinants such as research productivity and institutional teaching load are reported as well as analyzed. We find that compensation is significantly correlated with professors’ profiles as well as with the school profile at which the professor received a job offer.
    • Use of Humor as a Pedagogical Tool for Accounting Education

      Romal, Jane B.; The College at Brockport (2008-01-01)
      This article focuses on the use of humor to increase the effectiveness of teaching accounting by conducting a meta-analysis on the use of humor by business executives and professors in other fields. Exclusively for this study, the meta-analysis quantitatively synthesizes the results of similar studies that meet predetermined criteria on a variable of interest, the effectiveness of humor, by summarizing their common statistic, called their effect size. Results support the hypothesis that humor is more effective today than it was in the early eighties. No articles were found on the use of humor in the accounting classroom, but the results of this meta-analysis affirm that accounting professors may benefit as well. This article then goes on to provide strategies and illustrations related to the use of humor that may enable interested accounting teachers t0 develop humor consistent with their personal styles and the needs of their students
    • Use of Humor as a Pedagogical Tool for Accounting Education

      Romal, Jane B.; The College at Brockport (2008-01-01)
      This article focuses on the use of humor to increase the effectiveness of teaching accounting by conducting a meta-analysis on the use of humor by business executives and professors in other fields. Exclusively for this study, the meta-analysis quantitatively synthesizes the results of similar studies that meet predetermined criteria on a variable of interest, the effectiveness of humor, by summarizing their common statistic, called their effect size. Results support the hypothesis that humor is more effective today than it was in the early eighties. No articles were found on the use of humor in the accounting classroom, but the results of this meta-analysis affirm that accounting professors may benefit as well. This article then goes on to provide strategies and illustrations related to the use of humor that may enable interested accounting teachers t0 develop humor consistent with their personal styles and the needs of their students