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Faculty Research Contributions 2019-20 College of Business California State University, Chico

PURPOSE

We discover new ways of knowing about how business can impact society

positively. We educate students one individual at a time, and the result is Company Worth Keeping.

MESSAGE FROM THE DEAN Academic research plays a critical role in furthering our understanding of how business can have a positive impact on society. Business researchers discover new ways to organize human and capital resources and create new understandings of the lifecycle of business organizations. They find what makes entrepreneurial firms tick, and they make suggestions for companies to run efficiently. In this way, business research plays a critical role in ensuring that business is a force of societal good, allowing citizens the means to better themselves and their communities.

In the 2019–20 academic year, our faculty explored a wide range of scholarly topics, such as what makes a disaster tweet effective, how brands gain political association, how to use lean concepts to accelerate new product development, implications of California’s gig worker rule, how addictive social media impacts the workplace, and much more. Across the business disciplines, our faculty continue to influence the practice and regulation of business, as well as create new paths of research for other academics to follow.

This year has been challenging for all of us for many reasons. In spite of these challenges, the core task of an academic is to seek the truth, which does not waver or change with the times. I’m proud of our research-active faculty, who continue to uncover new truths and ways of knowing about business. I hope you’ll find these research summaries as interesting as I did. Thank you for your support and engagement with the Chico State College of Business.

Terence J. Lau, JD Dean, College of Business California State University, Chico

TABLE OF CONTENTS 4

Jaebong Son, PhD .........................................................................................Understanding the Uncertainty of Disaster Tweets and Its Effect on Retweeting: The Perspectives of Uncertainty Reduction Theory and Information Entropy

Jaebong Son, PhD .........................................................................................Using a Heuristic-Systematic Model to Assess the Twitter User Profile’s Impact on Disaster Tweet Credibility.

Youngsu Lee , PhD ........................................................................................Social Media Engagement, Service Complexity, and Experiential Quality in U.S. Hospitals.

K. Damon Aiken, PhD ....................................................................................Investigating Sport Fan Attitudes towards Tanking: The Role of Values-Based Connections

K. Damon Aiken, PhD and Kathryn R. Mercurio, PhD....................................Make My Brand Great Again: Exploring the Wisdom of Political Brand Personality

Timothy Heinze, PhD and Youngsu Lee, PhD ................................................Do Technology-Based Sales Support Materials Make a Difference in Personal Selling? The Impact of Technology Usage by Gender in the Personal Selling Process

Timothy Heinze, PhD .....................................................................................Salesperson Authenticity and Gender-Based Perceptions: An International Study

Emily J. Huang, PhD…………………………………………………………………………………….Abnormal Trading Around Common Factor Pricing Models

Wei Athena Zhang, PhD……………………………………………………………………………...Management Quality and Acquisition Performance: New Evidence Based on Firm Profitability

Emily J. Huang, PhD, Wei Athena Zhang, PhD, Qingzhong Ma, PhD……………..Are Acquirers Efficiently Priced? Evidence from Subsequent Earnings Announcements.

Jeffrey L. Decker, PhD and Tim G. Kizirian …………………………………………………..An Internal Control Evaluation Tool for Property Expenditures

Richard Ray, PhD and Nora A. Bouqayes, PhD……………………………………………..Cost Recovery Changes in the TCJA

Robert Sprague, PhD…………………………………………………………………………………………..Exploring the Relationship of Organizational Dissent and Self-Leadership

James F. Morgan, JD…………………………………………………………………………………….Determining Whether a Worker is an Employee or Independent Contractor: As Easy as “ABC”?

Mitch Casselman, PhD………………………………………………………………………………….The Lean Discovery Process: The Case of Raiserve

Suzanne Zivnuska, PhD………………………………………………………………………………...But I Still Feel Guilt: A Test of Moral Disengagement Theory

Suzanne Zivnuska, PhD………………………………………………………………………………..Social Media Addiction and Social Media Reactions: The Implications for Job Performance

Suzanne Zivnuska, PhD………………………………………………………………………………...Examining Mindfulness and its Relationship to Unethical Behaviors

Suzanne Zivnuska, PhD………………………………………………………………………………..Information and Communication Technology Incivility Aggression in the Workplace: Implications for Work and Family

Jaebong Son, PhD Assistant Professor, Business Information Systems

Jaebong Son, PhD is an assistant professor of management information systems in the College of Business . He holds an MS in management information systems from the University of Arizona, and a PhD in information management from the University of Colorado Boulder. His research interests include the organizational and societal impact of information communication technology, social media, user-generated content, and knowledge extraction and representation using computational techniques, such as natural language processing and social network analysis. His research has appeared in the Journal of the Association for Information Science and Technology, the International Journal of Information Management, the Journal of Nanoparticle Research, and the major conferences in information systems, such as the International Conference on Information Systems, the Americas Conference on Information Systems, and the Hawaii International Conference on System Sciences.

UNDERSTANDING THE UNCERTAINTY OF DISASTER TWEETS AND ITS EFFECT ON RETWEETING: THE PERSPECTIVES OF UNCERTAINTY REDUCATION THEORY AND INFORMATION ENTROPHY Research Question: RQ 1. How do we evaluate entropy as a measure for the uncertainty of disaster tweets? RQ 2. How does the information uncertainty of disaster tweets measured by entropy contribute to enhancing our understanding of retweeting as a means to disseminate disaster information? Background/Relevance: The rapid and wide dissemination of up-to-date, localized information is a central issue during disasters. Being attributed to the original 140-character length, Twitter provides its users with quick-posting and easy-forwarding features that facilitate the timely dissemination of warnings and alerts. However, a concern arises with respect to the terseness of tweets that restricts the amount of information conveyed in a tweet and thus increases a tweet’s uncertainty. We tackle such concerns by proposing entropy as a measure for a tweet’s uncertainty. Based on the perspectives of Uncertainty Reduction Theory (URT), we theorize that the more uncertain information of a disaster tweet, the higher the entropy, which will lead to a lower retweet count. By leveraging the statistical and predictive analyses, we provide evidence supporting that entropy validly and reliably assesses the uncertainty of a tweet. This study contributes to improving our understanding of information propagation on Twitter during disasters. Academically, we offer a new variable of entropy to measure a tweet’s uncertainty, an important factor influencing disaster tweets’ retweeting. Entropy plays a critical role to better comprehend URLs and emoticons as a means to convey information. Practically, this research suggests a set of guidelines for effectively crafting disaster messages on Twitter. Results/Analysis: This study’s unit of analysis is a tweet, and the dependent variable is each tweet’s retweet count aggregated within 24 hours after posting. We established the hierarchical regression models and examined them using a negative binomial model to empirically investigate whether entropy constantly influences the retweet count over and above the other variables. The statistical results showed that given that the other variables are held constant; a 10% increase in entropy decreased the retweet count by 14.7% on average. The predictive analytics shows that entropy constantly improves the prediction accuracy of the retweet probability regardless of the retweet time periods (i.e., 10 minute or 1 hour) and the classification algorithms (i.e., random forests, Bayes networks, and logistic regression). Conclusion/Implications: Twitter has changed the way in which the affected public understands disaster situations and plans protective actions. Its improvised communication networks and the capped-length tweets are two factors that allow the public to quickly craft and update warnings and alerts. However, how the 140-character limit affects Twitter communication during disasters is largely unexplored. By taking tweet length into consideration, we empirically demonstrated that entropy captures the essential characteristic of uncertainty in the context of Twitter for disaster communication—as a disaster tweet’s entropy increases, its retweet count decreases. Therefore, we offer entropy as a new independent variable of disaster tweets.

Son, Jaebong; Lee, Jintae; Larsen, R. Kai; Woo, Jiyoung (2020, in Press). Understanding the Uncertainty of Disaster Tweets and Its Effect on Retweeting: The Perspectives of Uncertainty Reduction Theory and Information Entropy. Journal of the Association for Information Science and Technology.

RESEARCH CONTRIBUTIONS | 4

Jaebong Son, PhD Assistant Professor, Business Information Systems

USING A HEURISTIC-SYSTEMATIC MODEL TO ASSESS THE TWITTER USER PROFILE’S IMPACT ON DISASTER TWEET CREDIBILITY Research Question: How does a Twitter user’s profile, as a basis for inferring source credibility, help the user to quickly evaluate the information credibility of tweets in order to decide whether to retweet during disaster situations? Background/Relevance: Journalists, emergency responders, and the general public use Twitter during disasters as an effective means to disseminate emergency information. However, there is a growing concern about the credibility of disaster tweets. This concern negatively influences Twitter users’ decisions about whether to retweet information, which can delay the dissemination of accurate—and sometimes essential—communications during a crisis. Although verifying information credibility is often a time-consuming task requiring considerable cognitive effort, researchers have yet to explore how people manage this task while using Twitter during disaster situations. To address this, we adopt the Heuristic-Systematic Model of information processing to understand how Twitter users make retweet decisions by categorizing tweet content as systematically processed information and a Twitter user’s profile as heuristically processed information. We then empirically examine tweet content and Twitter user profiles, as well as how they interact, to verify the credibility of tweets collected during two disaster events: the 2011 Queensland floods, and the 2013 Colorado floods. Our empirical results suggest that using a Twitter profile as source-credibility information makes it easier for Twitter users to assess the credibility of disaster tweets. Our study also reveals that the Twitter user profile is a reliable source of credibility information and enhances our understanding of timely communication on Twitter during disasters. Results/Analysis: We examined how the tweeter’s profile, as a source-credibility cue, influenced the quickness of retweeting during the two natural disasters. To better reflect communication practices in disasters, we leveraged the first 10 minutes (rather than hours, days, or weeks) after the original tweets’ posting as a relevant time index to evaluate disaster tweets’ retweet likelihood. This study offers strong evidence for the role of the tweeter’s profile in tweet propagation during times of disaster. That is, the tweeter’s profile is not just about numbers. Rather, it offers heuristically interpretable cues as to how believable tweeters’ are as a tweet information source. The profile’s components carry different credibility cues—ranging from reputation (i.e., followers) to social presence (i.e., affiliation length) to recency (i.e., recent tweets) and endorsements (i.e., likes). Each of these components makes a unique contribution to how quickly a disaster tweet is retweeted. Conclusion/Implications: As an effective means of disaster communication, Twitter has gained considerable attention in the literature. This study is the first to view Twitter’s information as both systematically processed information (tweets) and heuristically processed information (tweeters); it also investigates the different roles of qualitatively disparate information in association with retweeting. Notably, by aligning people’s purposes for using Twitter for disaster communication, we interpreted tweeter profile information as source-credibility cues separate from a tweet’s content elements of words, URLs, and hashtags. Our key findings partly explain how tweeters quickly decide whether to retweet less-credible disaster tweets.

Son, Jaebong; Lee, Jintae; Oh, Onook; Lee, Hyung Koo; Woo, Jiyoung (2020). Using a Heuristic-Systematic Model to Assess the Twitter User Profile’s Impact on Disaster Tweet Credibility. International Journal of Information Management, 54, 1-22. https://www.sciencedirect.com/science/article/pii/ S0268401219312526?dgcid=author

RESEARCH CONTRIBUTIONS | 5

Youngsu Lee, PhD Assistant Professor, Marketing

Youngsu Lee is an assistant professor of marketing at CSU, Chico. He received his PhD from the Ivy College of Business, Iowa State University. Prior to coming to academia, he worked in the telecom and electronics industries for nine years. His research areas include social media marketing, customer relationship management and sales management using big data, marketing channels, B2B marketing, and marketing strategy. He has published several articles in Industrial Marketing Management, Journal of Services Marketing, Journal of Marketing Education, Journal of Selling, and Journal of Managerial Psychology.

SOCIAL MEDIA ENGAGEMENT, SERVICE COMPLEXITY, AND EXPERIENTIAL QUALITY IN U.S. HOSPITALS Research Question: How is customer engagement on a hospital’s social media associated with improved patient experiences? Does the association between social media engagement and patient experiential quality depend on the characteristics of a hospital’s service operations, which is manifested as service complexity? Background/Relevance: As social media platforms become increasingly popular among service firms, many United States hospitals have been using social media as a means to improve their patients’ experiences. However, little research has explored the implications of social media use within a hospital context. The purpose of this paper is to investigate a hospital’s customer engagement through social media and its association with customers’ experiential quality. Also, this study examines the role of a hospital’s service characteristics, which could shape the nature of the interactions between patients and the hospital. Results/Analysis: Data from 669 hospitals with complete experiential quality and demographic data were collected from multiple sources of secondary data, including the rankings of social media-friendly hospitals, the Hospital Compare database, the Center for Medicare and Medicaid (CMS) cost report, the CMS impact file, the Healthcare Information and Management Systems Society Analytics database, and the Dartmouth Atlas of Health Care. The empirical results suggest a positive association between a hospital’s social media engagement and customer experiential quality. For hospitals with a high level of service sophistication, the association between online engagement and experiential quality becomes more salient. For hospitals offering various services, offline engagement is a significant predictor of experiential quality. Conclusion/Implications: Based on the theory of customer engagement and the recent development of mobile technology, this study delineates customer engagement through social media into online and offline customer engagement. Also, the research shows that a hospital with more complex services should make efforts to engage customers through social media for better patient experiences. In addition, not all hospitals may be better off improving the patient experience by engaging customers through social media.

Lee, Y., In, J., & Lee, S. (2020), “Social media engagement, service complexity, and experiential quality in U.S. hospitals,” Journal of Services Marketing (JSM), https://doi.org/10.1108/JSM-09-2019-0359.

RESEARCH CONTRIBUTIONS | 6

K. Damon Aiken, PhD Professor, Marketing

INVESTIGATING SPORT FAN ATTITUDES TOWARDS TANKING: THE ROLE OF VALUES -BASED CONNECTIONS Research Question: While previous research has found support for the existence of tanking in professional sport, the attitudinal complexities surrounding the phenomenon have yet to be investigated. Tanking has been simply defined as a “losing to win” strategy (Taylor and Trogdon, 2002), and in a sport-economic context the term is synonymous with shirking or expending less than maximum effort (Balsdon, et al., 2007). Interested fans always want to speculate, argue about, and attack (or defend) teams that are perceived to be tanking. Accordingly, tanking has materialized as an important area of fan behavior research. Do fans view tanking as an improper act that stands in opposition to true sport, or do today’s fans consider tanking to be a viable strategic component of modern professional competition? Background/Relevance: This study utilized Amazon’s Mechanical Turk service to obtain a national sample of National Basketball Association fans (n = 301). The sample contained fans of all thirty NBA teams. Respondents provided data regarding their overall attitudes towards tanking as well as their underlying Old School values, timeoriented values, and ethics-based values. Results/Analysis: Results indicate that fans have a relatively strong dislike for perceived tanking and that a team’s win-loss record has very little influence on fans’ generally negative attitudes. Findings show that there are two underlying dimensions forming fan attitudes, and that there are correspondingly two segments of fans (i.e., those that focus on the rational, strategic dimension of tanking in order to justify it and those that focus on the affective, unfairness dimension in order to condemn it). In addition, fans harboring more Old School values, and fans with less tolerance for ethical abuses, held more negative attitudes towards perceived tanking. Older and more educated fans are much less accepting of tanking. Lastly, fans admit that harboring these negative attitudes will have a deleterious impact on their consumption behaviors. Conclusion/Implications: Sport managers thinking about using tanking as a strategy should keep in mind that other than some of the younger, less Old School (i.e., more New School) and highly identified fans, most fans hold an overall negative attitude towards tanking. Should teams decide that tanking is a necessary and/or viable strategy, management should emphasize rational and strategic elements related to tanking.

Aiken, K. Damon, Ajay Sukhdial, Richard M. Campbell, and Aubrey Kent (2020), “Investigating Sport Fan Attitudes towards Tanking: The Role of Values-Based Connections,” Sport Marketing Quarterly, forthcoming December.

RESEARCH CONTRIBUTIONS | 7

K. Damon Aiken, PhD Professor, Marketing

Kathryn R. Mercurio, PhD Assistant Professor, Marketing

Kirk Damon Aiken, PhD, is a professor of marketing at CSU Chico. His research interests include branding, sport marketing, and fan values. He has published in various journals including the Journal of Product and Brand Management, the Journal of Business Research, and Sport Marketing Quarterly. Kathryn R. Mercurio, PhD, is an assistant professor of marketing at CSU Chico. Her research interests include branding, consumer memory, and social identities. She has published in several journals including the Journal of Consumer Research, Brand Touch Points, and Advances in Consumer Research. Ajay Sukhdial, PhD, is an associate professor of marketing at Oklahoma State University. His research interests include the role of values and emotions in consumer behavior. He has published in myriad journals such as the Journal of Advertising Research, Sport Marketing Quarterly, and the Journal or Advertising. Kyaw Soe received his MBA from CSU Chico in 2019. This is his first research publication, and he plans to pursue a PhD in management.

MAKE MY BRAND GREAT AGAIN: EXPLORING THE WISDOM OF POLITICAL BRAND PERSONALITY Research Question: These days, how you vote seems to have a direct relationship to how you shop, where you shop, and the products you purchase (Dumana and Ozgenb 2018). Firms and brands are routinely categorized as either Democrats or Republicans. Moreover, consumers appear fully aware of the politicization of brands and tend to punish or reward brands based on political association. While this process of political consumerism has been studied for some time (Stolle, Hooghe, and Micheletti 2005), researchers have yet to investigate what makes a particular brand Democratic or Republican. What are the underlying dimensions and specific trait-image attributes of political brand personality? And, how important are these political brand personality characteristics in consumer decision making? Background/Relevance: The current research has two main objectives. First, the work defines and explores the issue of political brand personality (PBP). It uncovers the underlying dimensions behind consumer-perceived Democrat and Republican brands (Studies 1 and 2 – survey research). Second, the work investigates the relative importance of PBP trait-attributes on consumer decision-making (Study 3 – experimentation). Results/Analysis: Results provide evidence of a political dimension to brand personality. PBP traits can be accurately measured and appear to be evaluating a “Strength and Competence” dimension as well as a “Responsibility and Sincerity” dimension. Brands are quite commonly judged and categorized as either Democrat or Republican. Additionally, it appears that Democrat-perceived brands are more sophisticated, competent, exciting, and modern, while Republican brands are more likely to be considered traditional, conservative, rugged, and fiscally responsible. The data also reveal that Democrat consumers are more likely to engage in political consumerism (punishing or rewarding brands as a form of political self-expression). Conclusion/Implications: Modern consumers are acutely aware of a political dimension ascribed to brand associations. Furthermore, they want to buy things that are self-concept congruent, even in the realm of politics. Businesses must think strategically about PBP associations, the politics of target markets, and their brand image projections as well as consumer perceptions.

Aiken, K. D., K. Mercruio, A. Sukhdial, and K. Soe (2019), “Make my Brand Great Again: Exploring the Wisdom of Political Brand Personality,” Advances in Consumer Research, 47, 427-428.

RESEARCH CONTRIBUTIONS | 8

Timothy Heinze, PhD Professor, Marketing

Youngsu Lee, PhD Assistant Professor, Marketing

Timothy Heinze is a professor of marketing at CSU, Chico. He also founded and served as the executive director of the Seufferlein Sales Program for over a decade. He has recently published in the area of sales communication and ethics. Prior to joining the marketing faculty at CSU, Chico, he worked in the automotive industry and also served as chair of the Department of Business Administration at Waynesburg University. Youngsu Lee is an assistant professor of marketing at CSU, Chico. He received his PhD from the Ivy College of Business, Iowa State University. Prior to coming to academia, he worked in the telecom and electronics industries for nine years. His research areas include social media marketing, customer relationship management and sales management using big data, marketing channels, B2B marketing, and marketing strategy. He has published several articles in Industrial Marketing Management, Journal of Services Marketing, Journal of Marketing Education, Journal of Selling, and Journal of Managerial Psychology.

DO TECHNOLOGY-BASED SALES SUPPORT MATERIALS MAKE A DIFFERENCE IN PERSONAL SELLING? THE IMPACT OF TECHNOLOGY USAGE BY GENDER IN THE PERSONAL SELLING PROCESS Research Question: Does TSSM (Technology-Based Sales Support Materials) utilization positively affect salesperson performance? Do genders make a difference in the relationship between TSSM and salesperson performance? Background/Relevance: Educators generally provide back-end perspectives via CRM and SFA courses, but practical training directives are sparse for front-line sales situations in which salespeople frequently use TSSM. Since the use of TSSM is ubiquitous, sales educators must provide both strategic and practical advice regarding TSSM. Results/Analysis: This study used randomized field experiment data collected from a national sales competition held at Chico State. Results indicate that the use of TSSM offers utility during the presentation and objectionhandling stages of the PSP, but not during approach, need identification, and closing stages. There are no gender effects associated with technology use. Conclusion/Implications: Although the use of TSSM is encouraged within the presentation and objection handling steps of the PSP, it cannot be recommended during other PSP stages. Likewise, TSSM are not warranted during initial meetings, primarily centered on building rapport or assessing needs. Therefore, sales educators must train students to selectively utilize TSSM within appropriate PSP steps. Also, the findings confirm that gender attitudes toward technology appear to be changing. Therefore, sales educators are not required to offer gender-specific sales technology training programs.

Lee, Y., & Heinze, T. (2020). Do Technology-Based Sales Support Materials Make a Difference in Personal Selling? The Impact of Technology Usage by Gender in the Personal Selling Process. Journal of Marketing Education, https://doi.org/10.1177/0273475320925124.

RESEARCH CONTRIBUTIONS | 9

Timothy Heinze, PhD Professor, Marketing

SALESPERSON AUTHENTICITY AND GENDER-BASED PERCEPTIONS: AN INTERNATIONAL STUDY Research Question: Are male and female perceptions of salesperson authenticity driven by similar personal interaction factors? Background/Relevance: In the United States, women now outnumber men in management, professional, and related occupations. The trend is mirrored across the developed world. In sales, the number of women has grown exponentially, and women now play key roles in both buying and selling. However, potential gender differences associated with interpersonal communications and personality factors in sales have been negligibly studied. The omission is concerning since the personal interactions between salespeople and buyers influence consumers’ perceptions of salesperson authenticity, which in turn, influences consumers’ sales receptivity. The study’s findings are relevant to sales managers and salespeople who must learn to operate effectively in today’s climate of gender diversity. Results/Analysis: The research uncovered that male and females’ perceptions of personal authenticity in highinvolvement sales situations are driven by divergent factors. In particular, female perceptions of salesperson authenticity are heavily influenced by salesperson body language. Male perceptions, conversely, are more heavily influenced by the spoken word. The study used a quasi-experimental design involving a sales experiment conducted in a four-country convenience sample (Czech Republic, Germany, Switzerland, and the United States). Structural equation modeling (SEM) was used to analyze the collected data. Conclusion/Implications: Regarding body language, the genders differ in the relative influence of body language on perceptions of authenticity and on the interpretation of body language. Male interpretations of body language are more heavily influenced by large-scale body movements and facial expressions. Females, are more holistic in their interpretation of body language. Regarding the spoken word, males are generally more reliant on the spoken word during high-involvement purchase situations than females. The study has three implications. First, sales training should include cross-gender feedback in which male and female trainers or co-workers provide interpretive body-language feedback. Second, males and females should not assume that they understand the body language of the other gender correctly. The fact that body language varies in its effect on gender-based authenticity perceptions implies that the genders do not interpret body language in the same manner. Finally, female salespeople in high-involvement situations should refrain from dismissing central cues (the spoken word) in favor of peripheral cues (body language). Conversely, male salespeople must be careful to avoid an overreliance on the spoken word when dealing with female customers.

Stros, M., Heinze, T. (2020). Salesperson Authenticity and Gender-Based Perceptions: An International Study. Journal of Eastern European and Central Asian Research, 7(1), 137-149. https://www.ieeca.org/journal/ index.php/JEECAR/issue/view/18

RESEARCH CONTRIBUTIONS | 10

Emily J. Huang, PhD Associate Professor, Finance

ABNORMAL TRADING AROUND COMMON FACTOR PRICING MODELS Research Question: The purpose of this paper is to investigate the impact of factor-based trading strategies on pricing and volume. Background/Relevance: This study makes a number of contributions. First, it contributes to the idea that the publication or dissemination of trading strategies or—more generally—common portfolio sorting methods, leads to effects on pricing and volume through commonly motivated trading pressure. In other words, recipe-like discoveries of advantageous trading strategies lead to a synthetic creation of demand. Second, by noting that a lot of factorfocused trading activity begins around July and August of each year, the study relates to existing literature which documents seasonal variation in stock returns and volume. The findings raise questions about what guides institutional investors’ portfolio allocation decisions and whether these are optimal in aggregate. Results/Analysis: We find that firms that are predicted to transfer among the factor portfolios of Fama and French (1993) exhibit strong and statistically significant short-term variation in stock price and volume. Short-term returns around the cutoff values comprising SMB and HML tend to be temporarily high if the firm is predicted to move into a long component of a factor-mimicking portfolio, and temporarily low if moving into a short component. Similar results are apparent when examining movement in and out of the 25 size and book-to-market sorted test asset portfolios. Conclusion/Implications: The use of portfolio strategies formulated on the basis of sorting procedures, while once upon a time a niche market in the portfolio management industry, is now ubiquitous. The results of this study raise interesting methodological questions about the pricing implications arising from these common methodologies.

Huang, J. (., Yost-Bremm, C. (in press). Abnormal trading around common factor pricing models. Review of Behavioral Finance.

RESEARCH CONTRIBUTIONS | 11

Wei Athena Zhang, PhD Assistant Professor, Finance

Wei Athena Zhang, PhD, joined CSU, Chico in fall 2015. She wrote extensively in the area of mergers and acquisitions, the listing effect in mergers and acquisitions, anchoring biases, regency biases, corporate profitability, initial public offerings, futures market, hospitality financial management, market anomalies, valuation, stock price efficiency, among others. She teaches introductory finance and financial planning.

MANAGEMENT QUALITY AND ACQUISITION PERFORMANCE: NEW EVIDENCE BASED ON FIRM PROFITABILITY Research Question: Do better management teams create greater values for shareholders in mergers and acquisitions (M&A)? Do firms with better management quality tend to acquire more or even overpay during M&A? Background/Relevance: Extant literature mostly uses Tobin’s Q as a proxy for management quality and finds mixed results regarding whether management quality affects merger performance, simply because Tobin’s Q is highly correlated with a proxy for overvaluation, which has an opposite prediction in merger performance. By proposing corporate accounting profitability as a cleaner proxy for management quality, we are able to provide more relevant evidence. Results/Analysis: For a comprehensive sample of M&A deals announced in the 1981–2014 period, we report the following findings based on three proxies for firm profitability: gross, operating, and net profitability. First, none of the profitability measures appear to affect significantly the market responses at the announcement period. Second, the stock returns of acquirers with higher gross profitability outperform less profitable ones over the horizon of 1–3 years. Third, more profitable acquirers are more likely to pay cash and less likely to pay stock for the acquisitions. Finally, there is no strong evidence that acquirers with higher profitability pay higher premiums for publicly traded targets. Conclusion/Implications: The overall findings are consistent with the joint hypothesis that acquisitions are partly motivated by improving efficiency, that the market reaction to the M&A announcements is not efficient, and that the efficiency improvement is only reflected in the market price over the longer term.

Zhang, W. A., Liu, Q., Sono, H. (2019). Management quality and acquisition performance: New evidence based on firm profitability. Journal of Corporate Accounting & Finance, 30, 44-63.

RESEARCH CONTRIBUTIONS | 12

Emily J. Huang, PhD Associate Professor, Finance Wei Athena Zhang, PhD Assistant Professor, Finance

Qingzhong Ma, PhD Professor, Finance

Emily J. Huang, PhD, is an associate professor of finance in the College of Business. She is also the director of the University’s Center for Excellence in Finance. Her research and publications span topics in institutional investors, behavioral finance, insurance companies, financial education, and financial wellbeing. Wei Athena Zhang, PhD, joined CSU, Chico in fall 2015. She wrote extensively in the area of mergers and acquisitions, the listing effect in mergers and acquisitions, anchoring biases, regency biases, corporate profitability, initial public offerings, futures market, hospitality financial management, market anomalies, valuation, stock price efficiency, among others. She teaches introductory finance and financial planning. Qingzhong Ma, PhD, joined CSU, Chico in fall 2015. His main research areas include corporate finance, especially mergers and acquisitions, insider trading, short selling, investment banking, investments, corporate bonds market, and behavioral finance in general. He teaches investments and financial management applications.

ARE ACQUIRERS EFFICIENTLY PRICED? EVIDENCE FROM SUBSEQUENT EARNINGS ANNOUNCEMENTS RESEARCH Research Question: In this paper, we ask whether stocks of firms making acquisitions are efficiently priced at the time of the announcement. Background/Relevance: When firms announce acquisitions, the announcements trigger investors’ reevaluation of the stocks, which are, due to the announced acquisitions, undergoing potentially dramatic and uncertain changes, making the re-evaluation process difficult. This process thus opens up the possibility that stocks of acquirer firms are not efficiently priced by the market. The question is important as the results can directly speak to the efficient market hypothesis. Extant approaches used in the literature suffer from the ‘bad model’ problem. We proposed one in the paper that is largely independent of asset pricing models. The approach relies on the SUBsequent Earnings Announcement Returns (we call it SubEAR) following the acquisition announcement. Results/Analysis: We find strong evidence of both overreaction and underreaction. First, the market underreacts to acquirer valuation information. Overvalued acquirers earn lower returns at the announcement period as well as during the long-run period following the announcement. Second, in deals involving public targets, the market underreacts to stock payment information, as both announcement-period abnormal returns and long-run returns are lower when stock is used to pay for acquiring public targets; in private deals, the market overreacts to stock payment information, as announcement-period abnormal returns are higher if stock is paid for private targets but the long-run returns are significantly lower. There is also evidence that the market incorporates information regarding asset relatedness mostly over the longer term. Conclusion/Implications: The overall evidence suggests that acquirers are not efficiently priced at the announcement period.

Goukasian, L., Huang, J., Ma, Q., Zhang, W. (2019). Are Acquirers Efficiently Priced? Evidence from Subsequent Earnings Announcements. Review of Economics & Finance, 16(2), 15-30. 465 Tehama Hall

RESEARCH CONTRIBUTIONS | 13

Jeffrey L. Decker, PhD Professor, Accounting

Tim G. Kizirian, PhD Professor, Accounting

Jeffrey L. Decker is a Professor and Department Chair of Accounting in the College of Business at California State University Chico. He earned his Ph.D. in Accounting at the University of Arizona. Dr. Decker has worked as an internal auditor, financial analyst and controller, all in the manufacturing area. Dr. Decker is a CPA licensed to practice accounting in the State of Indiana. Tim G. Kizirian is a Professor of Accounting in the College of Business at California State University Chico. He earned his Ph.D. in Accounting at the University of Arizona. Dr. Kizirian has worked as practicing CPA for a “Big Four” public accounting firm in the U.S. Dr. Kizirian is a CPA licensed to practice accounting in the State of California.

AN INTERNAL CONTROL EVALUATION TOOL FOR PROPERTY EXPENDITURES Research Question: The business world is dynamic and ever-changing. As businesses change to keep their competitive edge, their needs for internal control change. Different industries hold different business risk, and thus, there is a need for industry-specific internal controls. Internal controls are made up of rules and procedures that keep the company’s operations on-task. How can a company ensure that purchases made are for only legitimate and necessary business purposes? Or how can a company ensure that cash payments are made for goods and services actually received? The answer is strong internal controls – policies and procedures in place to meet these kinds of business objectives. Background/Relevance: Our research paper offers an instrument useful for evaluating internal control over the expenditure cycle of companies which manage income-producing real estate. The companies in this industry are unique, and thus, they have unique and specific internal control needs. We provide auditors and executives in this industry with a benchmark for “best practices” internal controls that is tailored to their industry. Results/Analysis: The income producing property industry is dominated by the REITs (Real Estate Investment Trusts). This sector of the industry accounts for assets of over $650 billion in the United States. Of the approximately 1,000 companies in this sector, about 170 are publicly traded. While a strong system of internal control is important for the proper operation of all REIT’s, the publicly traded REIT’s have special requirements to have and maintain a strong system of internal controls, and those internal controls must be audited each year. The benchmark we present in this paper can be used as a starting point for auditors (who have to audit the internal controls) and REIT managers to determine whether their firm’s internal controls are adequate. Conclusion/Implications: Our list of internal control activities could be considered to be a standard for this unique industry. In our paper, we outline the tool’s credibility and usefulness to auditors and executives, and we establish the tool’s place within the existing academic literature on internal control.

Kizirian, T., Decker, J. L., Orchard, L. X. (2019). An internal control evaluation tool for property expenditures. Accounting and Taxation, 11(1). https://www.theibfr.com/download/at/2019_at/at_v_11n1_2019/ATV11N1-2019.pdf

RESEARCH CONTRIBUTIONS | 14

Richard Ray, PhD Associate Professor, Accounting

Nora A. Bouqayes, PhD Assistant Professor, Accounting

Richard Ray, PhD, CPA is an associate professor of accounting. He has taught both Individual and business entity taxation. His research typically focuses on issues in corporate taxation, real estate investment trusts and regulated investment companies. Nora A. Bouqayes, PhD, is an assistant professor of accounting. She has taught financial accounting, managerial accounting, and government and not-forprofit accounting. Her research focuses on issues in accounting fraud, government accounting, accounting education, and individual tax.

COST RECOVERY CHANGES IN THE TCJA Research Question: How did TCJA change the Section 179 deduction? Background/Relevance: Some of the changes brought about by the law known as the Tax Cuts and Jobs Act (TCJA) 1 were straightforward, including increasing standard deductions and eliminating personal exemptions. Others, however, were more complex, such as various changes that the TCJA made to cost recovery. Results/Analysis: The law known as the Tax Cuts and Jobs Act (TCJA) modified various cost recovery rules. Among other things, the TCJA broadened the types of real property eligible under Sec. 179 for immediate expensing. As a result, any improvements to nonresidential real property can now qualify for immediate expensing if made to the interior of a building, with certain exceptions. In addition, roofs, HVAC property, and fire protection and alarm and security systems are now eligible. Conclusion/Implications: Rev. Proc. 2019-8 provides guidance on these changes to cost recovery rules, including: (1) how to make an election to treat qualified real property as Sec. 179 property; (2) how a business making a Sec. 163(j) election can correct its previous failure to shift to the ADS; and (3) what ADS depreciation tables are available for residential rental property placed in service after 2017xceptions.

Ray, R. W., Bouqayes, N. (2020). Cost recovery changes in the TCJA. Tax Adviser (June). https://www.thetaxadviser.com/issues/2020/jun/cost-recovery-changes-tcja.html

RESEARCH CONTRIBUTIONS | 15

Robert Sprague, PhD Lecturer, Business Information Systems

Robert Sprague is a lecturer in the College of Business. He received his PhD from Gonzaga University with academic interests in organizational dissent, servant -leadership, self-leadership, and dialogue. In addition to teaching, Sprague is the course coordinator for communication in business, and faculty advisor to Delta Sigma Pi (professional business fraternity).

EXPLORING THE RELATIONSHIP OF ORGANIZATIONAL DISSENT AND SELFLEADERSHIP Research Question: How is self-leadership associated with strategies organizational members choose to express dissent? Background/Relevance: Kassing (1998) defined organizational dissent as “expressing disagreement or contradictory opinions about organizational practices, policies and operations” (p. 18). Organizational dissent is associated with important organizational phenomena such as innovation (De Dreu & West, 2001; Nemeth & Goncalo, 2011), high quality organizational relationships (Kassing, 2000a), organizational identity (Kassing, 2000b), and organizational trust (Graham, 1986; Kassing, 2011b; Zemke, 2010). When contrarian messages are spoken within relational and organizational contexts valuable information surfaces. Group-think or "Don't talk" rules can hide important information. The dissenter may carry an essential message and therefore, must be empowered to speak, even if it creates tension. While the dissenter may not always be correct, a conversation including dissenting views often raises other issues essential for effectiveness, innovation, and sustainability (Nemeth & Goncalo, 2011). Since expressing dissent is, at first, a very personal and internal process (Kassing, 1997), perhaps examining the phenomenon of leadership from a personal view may yield helpful insights into the expression of contrarian messages within the organizational surround. Self-leadership is a leadership process directed upon the self, giving self-direction and fostering self-motivation (Neck & Manz, 1992; Neck & Manz, 2007). Therefore, understanding and developing self-leadership practices may give practical insight as to how organizational leaders might influence the way organizational members express dissent. Results/Analysis: Using an elaboration model (Aneshensel, 2013) the study explored additional organizational phenomena in the pursuit of how levels of self-leadership might predict articulated dissent. Results yielded the following: (a) innovative work behaviors, workplace freedom of speech, and general self-efficacy were predictors of articulated dissent and (b) work engagement and organizational identity partially mediated the effect of self-leadership on articulated dissent. (c) Additionally, sex (males, females), was a significant moderator in the interaction of articulated dissent and self-leadership. Self-leadership was a significant predictor of articulated dissent for males but not females. Conclusion/Implications: While revealing significant predictors of articulated dissent, this research also gave additional understanding to the differences men and women have in approaching dissent. While men will use the tools of selfleadership as part of their preparation to articulate dissent, women do not. Even though women score higher as selfleaders, they do not use self-leadership in a significant manner when encountering opportunities to dissent. Even though dissenters will express their dissent messages without regard to personal cost if the issues are important enough (Graham, 1986), generally dissenters will decide whether to articulate dissent to organizational leaders based upon what it costs them. The cost is assessed with two questions: 1. What will you think of me? 2. What will it cost me? (Kassing, 1997). Organizational dissent might be further seen as a “gendered process” (Richardson & McGlynn, 2007, p. 11). Men may perceive a lower cost of dissent since they are less concerned about workplace freedom of speech and may be more optimistic about the outcomes of their dissent expression. Levels of workplace freedom of speech is a significant predictor for women when thinking about articulating dissent. Women may perceive dissent as too costly if levels of workplace freedom of speech are too low. Therefore, women may not use self-leadership tools in a significant way since the decision not to express dissent may have already been made. These observations may be important when looking not only at women and dissent expression but also other groups within the organization finding dissent expression costly. With present day social forces, the time is right for organizations to look again at relational, cultural, and organizational issues limiting workplace freedom of speech and how it might affect organizational dissent. An individual “voice” is too important to miss, and when that voice exits by disengaging or leaving, organizational members lose important relationships and information.

Sprague, R.F. (2018). Exploring the relationship of organizational dissent and self-leadership (Order No. 13424058) [Doctoral dissertation, Gonzaga University]. ProQuest Dissertation & Theses Global: The Humanities and Social Sciences Collection. (2164291927)

RESEARCH CONTRIBUTIONS | 16

James F. Morgan, JD Professor, Business Law

Recently retired from the University, Professor James Morgan taught undergraduate legal courses, including employment law, during a 40-year career. He also taught at the graduate level within the College of Business and at a California-accredited law school. An attorney, his practice and consulting activities focus on matters of commerce. Morgan is the author of a business law textbook now in its sixth edition. His scholarship has appeared in legal and business journals, and his articles generally address areas of employment law and government regulation of business.

DETERMINING WHETHER A WORKER IS AN EMPLOYEE OR INDEPENDENT CONTRACTOR: AS EASY AS “ABC”? Research Question: Given dynamic changes occurring to the very nature of work, in part prompted by the “gig” economy, law and business today are struggling as never before with the question of whether a worker is an employee or an independent contractor. California is leading the way in embracing a new formula for making that determination: the socalled “ABC” test. This revolutionary method of categorizing workers creates a strong presumption that any and all workers are employees, making it exceedingly difficult to characterize a worker as an independent contractor. The article explains basic aspects of the “ABC” test and explores its potential impact on the worlds of both law and business. Background/Relevance: As social welfare legislation over past decades has mandated employers provide to employees an increasing array of benefits (e.g., overtime pay) and granted legal protections to employees (e.g., prohibiting employers from discriminating because of race), properly classifying a worker as either an employee or independent contractor is more important than ever. Similarly, the emergence of the “gig” economy has created business models that rely on applications of technology to provide goods and services dependent on novel worker arrangements which stretch the boundaries of the independent contractor designation. The longstanding and dominant legal test to determine worker status at both federal and state levels offers a multiple-factor test prone to inexact application. This test has provided considerable leeway for traditional businesses and those associated with the “gig” economy to argue, often successfully, that workers were independent contractors who were not able to avail themselves of the benefits and protections granted to employees. However, California, first through a California Supreme Court decision in spring of 2018 and then through a bill passed by the California Legislature in fall of 2019 (AB 5), rejected the broadly adopted approach to determining whether a worker was an employee or independent contractor in favor of the supposedly simpler “ABC” test that makes it arduous for an employer to establish an independent contractor relationship with a worker. Results/Analysis: The article presents a “deep dive” into California’s newly adopted “ABC” test. Under the “ABC” test, a worker is presumed to be an employee, unless the hiring entity can show an independent contractor relationship by establishing all three of the following: (A) the worker is free from the control and direction of the hiring entity; (B) the worker performs work outside the usual course of the hiring entity’s business; and (C) the worker is customarily engaged in an independently established trade, occupation, or business of the same nature as the work performed. The article examines each of these parts of the test in detail. For example, regarding the (A) prong, the critique explores difficulties associated in determining when a worker is “free” from control of the hiring entity. As to the (B) prong, the piece examines challenging questions relating to how one establishes whether work is beyond the contours of the usual course of business of the hiring entity. Regarding the (C) prong, the commentary posits questions about how one shows a worker is “independently engaged.” The “ABC” test appears simple on first reflection, but the article presents a host of intriguing issues associated with its application. Conclusion/Implications: Under the “ABC” test, for example, there is little doubt that a plumber who operates as a sole proprietor and is called to fix a broken pipe in the breakroom of a 300-employee call center is properly classified as an independent contractor under the “ABC” test. Beyond these types of long-established independent contractor situations, the “ABC” test certainly makes creating an independent contractor relationship much more difficult, which is the principal goal of the “ABC” test. However, as examined in the article, questions remain as to whether California’s “ABC” test provides sufficient precision to achieve the status of being the bright-line test its proponents espouse. Perhaps of greater importance, serious concerns remain as to the efficacy of applying the “ABC” test to both “old” and “new” economies. California’s adoption of the “ABC” test to determine worker status is a grand experiment, one that may fail dramatically by creating hardships on both workers and employers within the state or the initiative may provide impetus for recasting the nature of the employment relationship across the country.

Morgan, J. Determining Whether a Worker is an Employee or Independent Contractor: As Easy as “ABC”? Employee Relations Law Journal, 44(4), 67-78.

RESEARCH CONTRIBUTIONS | 17

Mitch Casselman, PhD Associate Professor, Management

Mitch Casselman is an associate professor in the Department of Management. He has a PhD in management from the University of Melbourne in Australia where he was affiliated with the Intellectual Property Institute of Australia (IPRIA). Prior to his PhD, he spent more than 15 years in various senior management roles in the technology industry in Ottawa, Canada. This included managing human resources and administration functions for the AsiaPacific division of a telecommunications equipment company, managing the financial operations of large research & development operations ($1 billion sales), and as chief financial officer for two different high technology ventures (one in software and one in semiconductors), where he helped to raise more than $40 million dollars in venture financing. His research interests are in knowledge and idea management, innovation, resourcebased theory and the base of the pyramid. Past research has included articles published in the Journal of Knowledge Management, Technology Analysis & Strategic Management, Journal of Strategic Marketing and the Journal of Business Ethics.

THE LEAN DISCOVERY PROCESS: THE CASE OF RAISERVE Research Question: How can digital startups reduce uncertainty in the very early stages of development? How can startups translate an idea into a successful product or service quickly and at low cost? Background/Relevance: Many ideas for products or services fail, with significant time and cost expended in their development. Examining literature in lean startups, lean user experience, and lean software development, the authors highlight underlying assumptions of existing lean models. The paper notes a relative focus on products and services within this startup model and looks to move concepts in lean entrepreneurship to include customer and market development as well as business model development. Results/Analysis: The paper conceptualizes a new model, the Lean Discovery Process (LDP), which focuses on market-based testing from the early business idea through to fully realized product stages of an innovation. A methodology is presented to help digital business reduce uncertainty and apply lean principles as early as possible in the development of a business concept. The case of Raiserve, a social entrepreneurship startup that focuses on the management of cause-based voluntary service, is used to show how early hypothesis testing can be applied to business concept development to substantially reduce cost and time to market. Conclusion/Implications: The paper conceptualizes the minimum viable customer, which suggests minimizing the impact of testing with actual customers that may not yet be present in a startup. The approach recommends early testing and supports this approach with concepts from market research and collective intelligence. The authors demonstrate early opportunities to apply lean principles and rigorous hypothesis testing in a Lean Discovery Process that results in significant reductions in time and expense of product development.

Carroll, R., & Casselman, R. M. (2019). The Lean Discovery Process: The Case of Raiserve. Journal of Small Business and Enterprise Development. Vol. 26, Issue 6/7, pp. 765-782.

RESEARCH CONTRIBUTIONS | 18

Suzanne Zivnuska, PhD Professor, Management

Suzanne Zivnuska is the associate dean for the College of Business. Her PhD training in organizational behavior and human resource management from Florida State University (2002) prepared her to publish more than 30 academic articles in her career in areas such as organizational politics and impression management, as well as lifestyle issues such as work-family balance, social media use at work, and mindfulness at work. She is a recent recipient of the University’s Presidential Honor for Professional Achievement (2020), and has been identified by Research Gate, a social media platform for researchers, as the most-cited author at Chico State. Her teaching encompasses a broad array of topics including human resource management, organizational behavior, conflict and negotiation, and consulting.

BUT I STILL FEEL GUILT: A TEST OF MORAL DISENGAGEMENT THEORY Research Question: Guilt is a universal human experience. However, unethical employees are thought to protect themselves from guilty feelings by morally disengaging themselves from their unethical behavior. Does moral disengagement protect employees from guilt for acting in deviant ways? Background/Relevance: Based on social cognitive theory (Bandura, 1986), we hypothesize that people with the propensity to morally disengage will engage in deviant behaviors of all kinds because they are more easily able to justify these behaviors as appropriate than people who do not have this propensity. Once a deviant behavior has been morally justified, there is no need to feel guilt, because the behavior has been reframed as not deviant. To test our hypothesis, we explored three types of deviant behaviors: withdrawal, interpersonal deviance, and work-family deviance. Withdrawal refers to when employees spend less time on work than is expected by the organization and those in it (Spector et al., 2006). Interpersonal deviance refers to behaviors that degrade workplace relationships with one’s colleagues (Bennett & Robinson, 1997; Robinson & Bennett, 1995). Work-family deviance is the “voluntary behavior of intentionally putting one’s family ahead of work in a way that violates organizational norms and, in doing so, may threaten the well-being of the organization, its members, or both” (Ferguson, Carlson, & Kacmar, 2016, p. 1). Results/Analysis: Our empirical study supported the idea that moral disengagement can protect individuals from guilt across different forms of deviance. In fact, moral disengagement completely alleviated guilt based on interpersonal deviance and work-family deviance, and partially alleviated guilt based on withdrawal. This research demonstrates that people with the propensity to morally disengage will deviate from ethical standards because they are able to more easily able to justify it than people who do not have this propensity. Once justified, guilt is reduced because the behavior has been reframed as something not deviant. Another interesting finding from this research is the moral disengagement relates differently to the three types of deviance we explored. While moral disengagement related strongly to withdrawal and interpersonal deviance, it related less strongly to work-family deviant behavior. This finding suggests that while people are willing to engage in deviance at work, they may be less likely to do so for the sake of family. Finally, we also examined how work hours culture might impact these relationships. We found that the greater the pressure from the organization to work longer hours, the stronger the relationship between propensity to morally disengage and deviant behavior. Conclusion/Implications: A practical implication of this research is understanding that managers can create a culture where deviant behaviors are not tolerated, and create a code of conduct that directly addresses these behaviors. Organizations in which the culture is permissive have greater unethical behavior (Shu, Gino, & Bazerman, 2011). Thus, it is important that managers create a culture that does not permit deviance. In addition, managers need to be aware of the pressures placed on their employees who are constantly tethered to work as this may contribute to greater unethical behaviors. To address this concern, managers should develop reasonable expectations and a culture that does not expect its members to always be available.

Kacmar, K. M., Carlson, D. S., Thompson, M., Zivnuska, S. (2019). But I still feel guilt: A test of moral disengagement theory. Human Performance, 32:3-4, 165 - 180. DOI: https://doi.org/10.1080/08959285.2019.1646746.

RESEARCH CONTRIBUTIONS | 19

Suzanne Zivnuska, PhD Professor, Management

SOCIAL MEDIA ADDICTION AND SOCIAL MEDIA REACTIONS: THE IMPLICATIONS FOR JOB PERFORMANCE Research Question: Although social media can be used as a work resource that helps employees build social networks and aid in crowdsourcing information (Carlson, et al., 2016), it can also be a potential resource drain (e.g., Andreassen, Pallesen, & Griffiths, 2017; Chen, Westman, & Eden, 2009). This research adds clarity to the question of how social media use may drain workplace resources by examining the impact of social media addiction and the impact of reading social media posts written by colleagues. Background/Relevance: Because SM use is so interactive, it tends to be very reinforcing; people use it to stimulate online conversations and get feedback about their activities, interests, and opinions. For this reason, it can lead to habitual or addictive posting and monitoring behaviors. Therefore, we define social media addiction as “the excessive use and habitual monitoring of social media, manifested in compulsive usage that comes at the expense of other activities.” Social media posts are intended to inspire reactions from others in the form of likes, comments, and shares, so it is not surprising that social media users may experience emotional reactions when reading other people’s posts (Nowland, Necka, & Cacioppo, 2018). We define these social media reactions as the “emotions that people experience in response to reading other people’s social media posts.” We argue that these emotional reactions, particularly in response to posts from colleagues, have the potential to influence work-related outcomes such as work-life balance, job burnout, and ultimately even job performance. This research model is based on COR theory, which suggests that SM addiction and SM reactions are resource drains that may inhibit the attainment of workfamily balance and contribute to job burnout, both of which may lead to lessened job performance. Results/Analysis: Overall, our results supported our theoretical framework (Hobfoll, 2011), and demonstrate that social media addiction and social media reactions decrease job performance. More specifically, we find that job performance can be hurt by social media in two different ways. Results show that there is a physical path of addictive behaviors that hinder the ability to achieve work family balance, and that there is also an emotional path whereby the reactions people may experience when consuming social media can create a sense of emotional burnout. Conclusion/Implications: These findings stand to make important practical contributions to managers and employees alike. The physical path of addictive social media use to lack of work-life balance and ultimately job performance suggests that the deleterious effects of social media use (Carbonell & Panova, 2017) can be managed by simple time management strategies. For example, rather than checking social media on an ongoing basis throughout the day, constraining social media time or putting time constraints on it may help managers and employees better devote their time and energy to work-related activities that enhance their job performance. Organizations could support these efforts by reserving some time at the beginning or end of each day for social media or installing timers that start when social media apps are opened and notify users when a particular amount of time has passed.

Zivnuska, S., Carlson, J. R., Carlson, D. S., Harris, R. B., Harris, K. J. (2019). Social media addiction and social media reactions: The implications for job performance. Journal of Social Psychology, 159, 746 - 760. DOI: https://doi.org/10.1080/00224545.2019.1578725.

RESEARCH CONTRIBUTIONS | 20

Suzanne Zivnuska, PhD Professor, Management

Suzanne Zivnuska is the associate dean for the College of Business. Her PhD training in organizational behavior and human resource management from Florida State University (2002) prepared her to publish more than 30 academic articles in her career in areas such as organizational politics and impression management, as well as lifestyle issues such as work-family balance, social media use at work, and mindfulness at work. She is a recent recipient of the Universityâ€™s Presidential Honor for Professional Achievement (2020), and has been identified by Research Gate, a social media platform for researchers, as the most-cited author at Chico State. Her teaching encompasses a broad array of topics including human resource management, organizational behavior, conflict and negotiation, and consulting.

EXAMINING MINDFULNESS AND ITS RELATIONSHIP TO UNETHICAL BEHAVIORS Research Question: Does mindfulness mitigate the tendency for employees to morally disengage and behave unethically, with particular attention to the role that organizational politics play in this process. Background/Relevance: Previous studies have suggested that mindfulness is helpful in reducing unethical decisionmaking (Lampe & Engleman-Lampe, 2012; Qiu & Rooney, 2018; Ruedy & Schweitzer, 2010). We hypothesize that the reason or this decrease is because mindfulness inhibits moral disengagement, the cognitive process that unfolds when individuals fail to follow their own moral standards and yet escape any personal discomfort or selfcondemnation for unethical acts (Bandura, Caprara, & Zsolnai, 2000). We contend that mindfulness reduces individualsâ€™ moral disengagement by raising self-regulatory resources of awareness and attention, which further reduces the likelihood of unethical work behaviors. We contextualize this investigation by considering how organizational politics impact these mechanisms. We argue that mindful employees need to consume more self-regulatory resources to be mentally and morally disengaged and to suppress unethical behaviors when they observe organizational politics. Therefore, we anticipate that a highly political workplace will degrade the positive impact that mindfulness may have in inhibiting unethical behavior. Results/Analysis: Results demonstrate that mindfulness reduced destructive deviant behavior and unethical proorganizational behavior by inhibiting the tendency to morally disengage. The benefit of mindfulness in preventing unethical behaviors was weaker in political climates. Conclusion/Implications: Our results indicate that mindfulness and perceptions of organizational politics combine to have profound impacts on employee unethical behaviors. Organizations seeking to minimize the occurrence of deviance and unethical behaviors may do well to support employee mindfulness and as well as minimizing organizational politics.

Zivnuska, S., Wan, M., Valle, M. (2020). Examining mindfulness and its relationship to unethical behaviors. Management Research Review. DOI: https://doi.org/10.1108/MRR-01-2020-0035.

RESEARCH CONTRIBUTIONS | 21

Suzanne Zivnuska, PhD Professor, Management

INFORMATION AND COMMUNICATION TECHNOLOGY INCIVILITY AGGRESSION IN THE WORKPLACE: IMPLICATIONS FOR WORK AND FAMILY Research Question: Our interest was in investigating how acts of incivility at work impact the aggressor and reshape the workplace? Background/Relevance: Based on affective events theory (Weiss and Cropanzano, 1996), we hypothesized that workplace incivility events that are enacted through communication technology may detract from positive affect and psychological distress (affect-based constructs), and ultimately degrade satisfaction in the work and family domains (attitudes). Results/Analysis: We found that communication-based incivility aggression was negatively related to positive mood and positively related to psychological distress, as expected. These findings support the argument that when employees engage in deviant behavior, such as technology-based incivility, it does not make them feel good. Instead, it creates negative affective feelings and actually reduces positive affective feelings. Conclusion/Implications: Our research uniquely demonstrates that positive mood appears to be critical to understanding how engaging in technology-based incivility impacts job satisfaction, and that psychological distress appears to be a critical variable in understanding how ICT incivility aggression spills over to dissatisfaction with family. Our research reveals that deviant behavior in the form of ICT-based incivility is seemingly counterproductive. It does not lead to positive affective outcomes that the aggressor may desire. Firstly, although it may be “easier” to communicate inappropriately over email and other computer-mediated channels than it is in person, that does not mean that it makes sense to do so. Moreover, ICT-based deviance may create an electronic trail that makes policybreaking behavior easier to uncover and punish. Employees and managers who routinely communicate in deviant ways – regardless of the channel they may use to do so – will reap what they sow in terms of their own emotional well-being and satisfaction. Therefore, it is incumbent on managers and employees alike to hold themselves to a high standard of professional, respectful communication regardless of circumstance. Secondly, as ICT becomes more prevalent in today’s workplace, our findings suggest that it may be worthwhile for organizations to invest time and money into formal training for how to use this technology most appropriately to the organization’s advantage. Employees who are dissatisfied at work and/or at home are not maximally productive, may be more likely to turnover, and may exhibit other, more detrimental symptoms of organizational deviance, such as counter-productive social media engagement (Carlson, Zivnuska, Harris, Harris, & Carlson, 2016), retaliation (Rudolph, Roesch, Grietmeyer & Weiner, 2004), damaged ethical climate (Applebaum, Deguire, & Lay, 2005), and employee theft (Kidwell & Kochanowski, 2005). Finally, managers and employees should consider the important role that affect may play in a host of organizational outcomes. Employees come to the workplace as whole people, and while we may focus on the knowledge and capabilities that people bring to work, social and emotional skill is impactful as well and should not be ignored (Lopes, Nezlek, Extremera, Hertel, Fernández-Berrocal, Shütz & Salovey, 2010).

Zivnuska, S., Carlson, D. S., Carlson, J. R., Harris, K. J., Harris, R. B., Valle, M. (2020). Information and Communication Technology Incivility Aggression in the Workplace: Implications for Work and Family. Information Processing and Management, 57(3).

RESEARCH CONTRIBUTIONS | 22

EXPERIENCE EXCELLENCE California State University, Chico is just one of 15 percent of all business schools that meet the rigorous standards for accreditation by the Association to Advance Collegiate Schools of Business

(AACSB) International.

COLLEGE OF BUSINESS GRADUATES 30% 25% 20% 15% 10% 5% 0% CEO/Upper

Middle

Sales/Account

Supervisors/Assistant

Management

Representative

Managers

25.7% 96.9%

of our graduates hold CEO or upper management positions.

of our alumni would recommend the CSU, Chico College of Business.

COLLEGE OF BUSINESS GRADUATES

$82,548

Average salary of recent graduates (out for 1-4 years)

$113,005

Average salary of mid-career graduates (out for 5-10 years)

$195,695

Average salary of later-career graduates (out for 11+ years)

Mid-Career (10+ years) $120,000

Early-Career (0-5 years) $100,000

$80,000

$60,000

$40,000

$20,000 Mid 10+

Early 0-5

Mid 10+

Early 0-5

Mid 10+

Early 0-5

Chico State

CSU Business

Overall Average

College of Business

School Average

(535 Business Schools included in Payscale.com)

College of Business California State University, Chico 400 West First Street Chico, California 95929-0081 www.csuchico.edu/cob