The Information Content of the Target Price Adjusted By Foreign Investors-Comparison between Traditional Media and Social Media | Author : Yaling Lin, Sue-Tzeng Chuang | Abstract | Full Text | Abstract :The media has developed rapidly in recent years. The adjustment of target price is the important basis of investors when they make a decision of investment. This research explores the information content of the target price set up by foreign investors, which was released through social media and traditional media from June 2017 to June 2018. This research utilizes event study to determine whether if the investors get profits or not. The empirical result shows that the target price cannot provide significant abnormal returns to investors. |
| Effects of Informational Asymmetries on Job Seekers’ Ratings of Organizational Credibility | Author : Dr. Raina M. Rutti, Dr. Sung Hee “Sunny” Park | Abstract | Full Text | Abstract :Recruiters need to develop successful recruitment strategies and techniques to attract new employees by examining the employment process from the job seekers point of view. This study aimed to examine the impact of additional information from an external source (Wall Street Journal) on the relationship between job previews used in recruitment and applicants perceptions of corporate credibility. Results of an experimental study with 2 ×?3 factorial design show that that while the presence of realistic job previews did not affect credibility ratings, additional information did moderate the relationship between job previews and perceived credibility. The findings suggest that providing consistent information in the job preview and external sources enhances perceived credibility. Practical implications and future research directions are discussed. |
| Countering Student Alienation and Anxiety with Team Formation in the Classroom | Author : Virginia Masterson | Abstract | Full Text | Abstract :The way students communicate with each other and with faculty have dramatically changed through the years. Increased use of e-mail and texting has diminished face-to-face interaction. Consequently, students are experiencing a sense of isolation, increased anxiety, and an inability to connect with each other as well as with their professors. Team formation in the accounting classroom was considered to examine the impact on students course grade. The goal was to determine the effect of team formation on the students overall course experience. The academic and personal implications were determined by an examination of students grades, observation of teams, and interviews with team members.
Students were organized into teams of 5 to 6 students and participated in team activities throughout the semester. Team activities included class presentations, in-class assignments, homework, and organized exam preparation/review sessions. Two entry-level accounting classes were examined and compared to their counterparts who studied exclusively in an individual learning environment.
The classes in which team formation was implemented resulted in higher academic achievement; increased student passing rate, increased class attendance, and decreased number of student withdrawals. Observations noted included friendlier class environment, increased student to student as well as student to professor interaction, and heightened awareness of other cultures. Interviews with team members echoed sentiments of increased self-confidence, lower levels of stress, and deeper understanding of learned material.
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| The Retention Revolution: A New Approach to Address Employee Attrition | Author : Bhavani. A, Dr. Babu Sundararaman C, Dr. Sridevi G | Abstract | Full Text | Abstract :Employee attrition has become a major concern for businesses worldwide. The cost of losing talented and experienced employees can have significant negative impacts on company productivity, morale, and finances. While traditional approaches to addressing attrition such as financial incentives or employee perks have been proven ineffective, a new approach called the Retention Revolution is emerging. This approach focuses on building a culture of retention through employee engagement, development, and well-being. This article highlights the key factors that influence employee retention and explores how businesses can adopt this new approach to address employee attrition. By prioritizing employee engagement, development, and well-being, companies can reduce attrition and create a supportive and fulfilling work environment, leading to greater productivity and success in the long term. |
| Financial Ratios: Considerations of Their Relevance to Corporate Financial Analysis and an In-Depth Look at the Major Errors Often Mar These Ratios | Author : Prof. Maria Silvia Avi | Abstract | Full Text | Abstract :This article focuses on financial ratios, a topic that is often considered obsolete. This leads many scholars and companies to underestimate the danger of incorrect calculations and interpretations of these ratios. Sometimes, in some articles and books, it can be perceived how the author, while addressing the issue of a companys financial situation, considers Financial ratios as obsolete analysis tools and proposes the use of much more sophisticated and complex instruments for financial analysis. This behaviour is to be stigmatised because we know that more refined and complex instruments must supplement financial ratios for a companys financial analysis to be complete. However, we disagree with considering Financial ratios as obsolete instruments. Further investigations may be performed alongside these ratios, but these ratios can never replace by any complex and, perhaps, more structured financial tool. And it should note that underestimating the importance of financial ratios frequently leads to the quantitative determination of incorrect values and the interpretation of data, even if determined correctly, that is entirely misleading and far removed from the reality that the ratios are intended to portray. For the writer, therefore, financial ratios are not only not obsolete but represent the starting point of a financial analysis that provides company management with indispensable information on the development of the financial situation of the company to which they belong Analysis of a companys financial situation is not feasible except by comparing specific data with other values. Absolute values do not allow one to judge the trend of the companys financial situation. For this reason, it is well-known that particular ratios are used to understand whether the enterprise enjoys excellent health or has more or less severe problems financially. Often the determination of these ratios starts foot, by some scholars and by many companies, using aggregates, unsuitable for the analysis to be complete and correct. In some instances, it is also noticeable how ratios are determined whose informational value is practically null. As a result, a calculation of them is an interpretation that can be downright misleading regarding the situation being experienced, at a given instant, the enterprise under analysis. And it should be noted how using ratios alone is insufficient to carry out a financial analysis point. The completion of proportions with dynamic analysis is essential, and therefore, for this reason, the preparation of a cash flow statement should be considered indispensable completion of purely financial ratios. |
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