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This paper examines the assertion that the financial market pays fixed PE multiples and that the recognition of goodwill and subsequent amortization depresses earnings and stock prices, putting U.S. firms in a competitive disadvantage in the international merger and acquisition arena. Evidence from this study suggests that, contrary to common belief, price/earnings ratio expands by a sufficient amount in response to amortization, making amortization irrelevant to stock valuation.

This study aims to examine the ability of Generative Pre-trained Transformer 4 (GPT-4), one of the most powerful large language models, to generate a literature review for peer-reviewed journal publications. The objective is to determine whether business scholars can rely on GPT-4’s assistance with literature reviews and how the nature of human–artificial intelligence (AI) interaction may affect the quality of the reviews generated by GPT-4.

A survey of 30 experienced researchers was conducted to assess the quality of the literature reviews generated by GPT-4 in comparison with a human-authored literature review published in a Social Science Citation Index (SSCI) journal. The data collected were then analyzed with analysis of variance to ascertain whether we may trust GPT-4’s assistance in writing literature reviews.

The statistical analysis reveals that when a highly structured approach being used, GPT-4 can generate a high-quality review comparable to that found in an SSCI journal publication. However, when a less structured approach is used, the generated review lacks comprehensive understating and critical analysis, and is unable to identify literature gaps for future research, although it performed well in adequate synthesis and quality writing. The findings suggest that we may trust GPT-4 to generate literature reviews that align with the publication standards of a peer-reviewed journal when using a structured approach to human–AI interaction.

The findings suggest that we may trust GPT-4 to generate literature reviews that align with the publication standards of a peer-reviewed journal when using a structured approach to human–AI interaction. Nonetheless, cautions should be taken due to the limitations of this study discussed in the text.

By breaking down the specific tasks of a literature review and using a quantitative rather than qualitative assessment method, this study provides robust and more objective findings about the ability of GPT-4 to assist us with a very important research task. The findings of this study should enhance our understanding of how GPT-4 may change our research endeavor and how we may take a full advantage of the advancement in AI technology in the future research.

This paper aims to examine the concerns that high‐tech “new economy” companies employ aggressive revenue recognition practices to boost stock prices.

The authors test empirically the hypothesis that revenue is more value relevant than other key performance measures traditional earnings and operating cash flows, especially in the case of high‐tech firms with losses.

Test results from this study demonstrate the association between stock prices and reported revenues, both before and after year 2000 the stock market meltdown.

The study limits its scope on the high‐tech new economy sector. The findings may not be applicable to other industries.

An important implication of the findings is that the association between stock prices and revenue is presumably the underlying reason for aggressive revenue recognition.

This paper provides empirical evidence demonstrating the association between stock prices and revenues, which is very valuable to policy makers and market participants.

The purpose of this study is twofold: (1) to investigate the extent to which the image of a slow city motivates domestic tourists to visit a destination and (2) to investigate the impact of the slow city on visitors’ behavior, in terms of information search, decision making, holiday experience, and post-holiday experience. To accomplish these objectives, the study follows the rules of qualitative research methods, conducting interviews with 24 domestic visitors to Seferihisar, Turkey’s first accredited slow city. Our findings confirm that the image of a slow city influences the first three stages of visitor behavior, namely motivations, information search, and decision making. The study also shows that visitors had both positive and negative experiences during their holidays and that the slow city had a positive influence over their future intentions.

Our ongoing program of research works with teachers to help them become more autonomy supportive during instruction and hence more able to promote students’ classroom motivation and engagement.

We have published five experimentally based, longitudinally designed, teacher-focused intervention studies that have tested the effectiveness and educational benefits of an autonomy-supportive intervention program (ASIP).

Findings show that (1) teachers can learn how to become more autonomy supportive and less controlling toward students, (2) students of the teachers who participate in ASIP report greater psychological need satisfaction and lesser need frustration, (3) these same students report and behaviorally display a wide range of important educational benefits, such as greater classroom engagement, (4) teachers benefit as much from giving autonomy support as their students do from receiving it as teachers show large postintervention gains in outcomes such as teaching efficacy and job satisfaction, and (5) these ASIP-induced benefits are long lasting as teachers use the ASIP experience as a professional developmental opportunity to upgrade the quality of their motivating style.

Our ASIP helps teachers learn how to better support their students’ autonomy during instruction. The value of this teaching skill can be seen in teachers’ and students’ enhanced classroom experience and functioning.

The purpose of this article is to develop a cross-level, theoretical model describing the process by which interpersonal helping becomes conspicuous, as well as the process by which interpersonal helping subsequently prospers or becomes eradicated in the organization.

A theoretical analysis was performed by drawing upon various management-related theories.

We propose that organizational crises foster the emergence of interpersonal helping. Additionally, the positive relationship between organizational crises and interpersonal helping is stronger (or weaker) when individuals possess higher levels of other-oriented (or self-oriented) motives. Furthermore, we propose that a sympathetic climate at the unit level and employee job crafting at the individual level result in the prosperity of interpersonal helping, whereas interpersonal helping is eradicated by a sarcastic atmosphere at the unit level and citizenship pressure at the individual level.

Theoretically, we advance the literature by providing future research with a theoretical base for understanding interpersonal helping from a temporal and cross-level perspective. Practically, this article offers some managerial recommendations that help managers nurture interpersonal helping in organizations effectively.

Measuring service quality in online retail is critical. The purpose of this paper is to put in foreground key methodological issues of prevailing research related to scale development for the measurement of service quality in the context of online retail.

Content analysis of 30 research papers sourced from prestigious databases has been done to detect defects within research and sampling methods, survey administration, item generation and purification, dimensionality analysis, reliability and validity assessment. Also observations regarding dimensionality of online service quality constructs have been highlighted.

Study revealed deficiencies in sample size and composition, quantitative orientation in research methods, leniency in item generation/purification and negligent assessment of reliability and validity. It was found that e-service quality is multidimensional in nature and there is no consensus on number and nature of dimensions, although security/privacy, website design, reliability, responsiveness and information emerged as most cited dimensions. Electronic and traditional service quality dimensions displayed analogy in direct or adapted form.

This paper is first to highlight key methodological issues of prevailing research on e-service quality scale development in context of online retail. Implications for researchers and managers are summarized at the end of the study.

This chapter describes how conversational computer agents have been used in collaborative problem-solving environments. These agent-based systems are designed to (a) assess the students’ knowledge, skills, actions, and various other psychological states on the basis of the students’ actions and the conversational interactions, (b) generate discourse moves that are sensitive to the psychological states and the problem states, and (c) advance a solution to the problem. We describe how this was accomplished in the Programme for International Student Assessment (PISA) for Collaborative Problem Solving (CPS) in 2015. In the PISA CPS 2015 assessment, a single human test taker (15-year-old student) interacts with one, two, or three agents that stage a series of assessment episodes. This chapter proposes that this PISA framework could be extended to accommodate more open-ended natural language interaction for those languages that have developed technologies for automated computational linguistics and discourse. Two examples support this suggestion, with associated relevant empirical support. First, there is AutoTutor, an agent that collaboratively helps the student answer difficult questions and solve problems. Second, there is CPS in the context of a multi-party simulation called Land Science in which the system tracks progress and knowledge states of small groups of 3–4 students. Human mentors or computer agents prompt them to perform actions and exchange open-ended chat in a collaborative learning and problem-solving environment.

Ireland is viewed as the shining base for Catholicism. That image is shattered as survivors revealed the abuse in the Magdalene Laundries and Mother and Baby Homes, and sexual abuse by priests. This study aims to examine image repair efforts by the Pope during his August 2018 visit.

Examined against the Letter of His Holiness released days earlier, this study evaluates all the Pope's speeches during his visit to Ireland using the image repair theory (Benoit and Pang, 2008) as its theoretical lens.

Pope Francis used the evasion of responsibility strategy to address the Magdalene Laundries and Mother and Baby Homes scandal and denial, corrective action and mortification for sex abuse crisis.

Addresses call by Ferguson et al. (2018) to examine the consistency and effectiveness of strategies.

Beyond rhetoric, stakeholders would be looking to organizational leaders to provide relief and concrete steps to recover from their pain.

A leader's narratives represent the organization's narratives; thus, insights from this study can help leaders plan what they should say when conducting image repair. It is not just their own reputations that are on the line but, in this case, it is also the reputations of the people they represent

Despite the importance of research and development (R&D), information on its value is not readily available to managers. This study aims to explore the role of common auditors, who audit multiple peer firms in the product market, in clients’ R&D investment decisions. This study highlights common auditors as information intermediaries who affect corporate R&D investment, focusing on the importance of knowledge resources in R&D investment and the limited ability of peers’ public information to communicate the value of R&D.

This study employs pairwise data of firm-peer-year observations to identify a common auditor who provides audit services to the focal firm and its peer firm. This study examines how a firm’s R&D investment changes when the firm’s incumbent auditor provides audit services to peers and analyzes various factors that moderate the effect of common auditors.

Peer firms audited by the same auditor make similar R&D investment decisions. This effect is more pronounced when the auditor specializes more in auditing R&D, when the auditor has a long-term client relationship, and when the firms exhibit a higher level of demand for incremental information relevant to R&D investment. Consistent with the beneficial role of common auditors, firms that are more responsive to auditor-provided information engage more actively in innovation activities in subsequent years.

This study deepens the understanding of how networks created by common auditors facilitate information flow among client firms and shape these firms’ R&D investment decisions.