Contents Multinational Board Diversity and Firm Value Kasim L. Alli, Kam C. Chan, Vijaya Subrahmanyam, & Samanta hapa ........................ 1 Option Backdating and Stock Prices Christopher Brown, Samanta hapa, & Dharmendra Dhakal ............................................11 Don’t Worry, Be Happy! SAD Is Not the Answer! Zekeriya Eser & Pankaj Kumar Maskara .............................................................................17 Risks Facing Financial Institutions: Liquidity, Foreign Exchange, and Sovereign Risks Adena T. LeJeune .................................................................................................................. 31 Trade-off Effects Between Firm-level Governance Mechanisms Cross Legal Regimes Steve Fan & Linda Yu ........................................................................................................... 39 Effects of God Control on Cognitive Resource Theory Russell L. Huizing ................................................................................................................. 55 The Impact of Management Practices on the Economic Performance of Family and Privately Owned Firms Entering the Recession Gary F. Keller. ....................................................................................................................... 67 Entrepreneurship Risk, Reward and Reality Timothy W. Scales ................................................................................................................. 77 Global Banks Web Site Security Disclosure Policies Unveiled: Are they Adequate? Donald R. Moscato & Eric D. Moscato................................................................................. 85 Major Determinants of Strategic Information System Plan Assimilation James E. Ryan, R. Kelly Rainer, Jr., Mikko Ruohonen, Timo Auer, & Tor Guimaraes ..... 95 The Impact of Organizational Spirituality on Employee Outcomes Uday Shamrao Shinde, Jay Shamrao Shinde, & Lana Lytle ............................................. 123 A Review and Reassessment of U.S. GAAP Fair Value Accounting in Anticipation of IFRS Convergence and International Harmonization Stephen B. Shanklin, Debra R. Hunter, & Carmen Wilhelms ......................................... 131 Fall 2010 International Journal of the Academic Business World Volume 4 Issue 2 International Journal of the Academic Business World Fall 2010, Volume 4 Issue 2