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Recent Journal Publications by COB Faculty

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Academic Journal
Accounting

“Foreign Exchange Risk, Hedging, and Tax-Motivated Outbound Income Shifting”

Although outbound income shifting to low‐tax jurisdictions provides tax savings, it is often accompanied by nontax costs. In this study, I examine whether foreign exchange (FX) risk constrains tax‐motivated outbound income shifting by U.S. multinational corporations. My findings indicate that exposure to greater currency volatility is associated with less outbound income shifting, and this effect is stronger for firms with foreign affiliates using foreign functional currencies. I also investigate whether hedging facilitates outbound income shifting. Consistent with hedging lowering costs associated with exchange rate volatility, I find that U.S. firms that use more currency derivatives tend to shift more income to low‐tax foreign jurisdictions. Overall, these findings suggest that FX risk is an important cost of outbound income shifting.
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Academic Journal
Management

“Fostering sustainable careers across the lifespan: The role of disability, idiosyncratic deals and perceived work ability”

While scholars and practitioners are increasingly aware of the positive effect of idiosyncratic deals (i-deals) on employee attitudes, little is known about how i-deals might affect work and career outcomes for employees with disabilities, a marginalized and understudied group. The present study builds on Conservation of Resources (COR) theory to explain how i-deals might influence perceived work ability for employees with disabilities, and in turn, their turnover intentions. Furthermore, this study is the first to compare the experiences of employees with physical, psychological and no disabilities regarding these relationships. Our hypotheses are tested using field data from 19,770 employees working for a German federal agency. In brief, the negative direct effect of i-deals on turnover intentions is found to be stronger for employees with physical disabilities than for those without disabilities. Further, the results indicate a significant negative indirect effect of i-deals on turnover intentions through perceived work ability for all employee groups. As expected, we find that this indirect effect increases in magnitude when going from the condition having a physical disability or no disability to the condition having a psychological disability. Implications for research, theory and practice are discussed.
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Conference
DSGN - Merchandising Management

“Friendship Online and Off: A Qualitative Study of Student Attitudes”

Two focus groups of Generation Y college students were conducted in exploration of the meaning of the pinnacle of human relationships, friendship, in “real life” and online social networking. Students showed to be “old fashioned” in their approach to traditionally defined friendships and dismissive of the value of online friendships.
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