Academic journal article The Journal of Business and Economic Studies

From the Editor-in-Chief

Academic journal article The Journal of Business and Economic Studies

From the Editor-in-Chief

Article excerpt

This edition of the Journal continues the fulfillment of its mission of providing multidisciplinary research pertaining to business and economics as well as supporting the goals of the Northeast Business & Economics Association. This issue has a variety of interesting topics that I am sure all of you will enjoy.

The first article is the winner of the Junior Faculty Best Paper Award for the 2012 conference. The article, "Power in the Corporate Boardroom: A New Dimension in Measuring Board Power," was written by David Gavin from Marist College. The fundamental focus of this study is the relationship between board power and outcome variables such as firm performance. His findings reveal that the board power index was comprised of board size, board member composition, non-duality, lead director, board member ownership, and large investor ownership. The article by Yong-Chul Shin and Weimin Wang, "Discretionary Accruals Insider Trades, and the Break of Good Earnings Strings," examined firms' earnings management behavior in relation to insider trades. They found "that firms still manage earnings upward even though they cannot avoid breaking the long and good earnings stream." This goes against the "big bath" hypothesis, which states that firms facing negative earning will manage earnings downward in order to create reserves for future. …

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