Authors: Mahmoud M. Nourayi1, Meghna Singhvi2
1Department of Accounting, Loyola Marymount University, CA, USA
2 Department of Accounting, Finance, Economics, and Law, California State University, Dominguez Hills, CA, USA
Meghna Singhvi, PhD., CPA(inactive),MBA, MACC
1000 E. Victoria Street
Carson, CA 90747
Dr. Mahmoud Nourayi, PhD, CPA, CMA, CFM is the Paul Grosch Professor of Accounting at Loyola Marymount University. He earned this distinct honor by dedicating more than 25 years to LMU teaching various accounting courses at the undergraduate and graduate level. He was named Outstanding Accounting Educator by the California Society of Certified Public Accountants. He regularly presents at U.S. and international academic conferences and has served at various times as Accounting Department Chair, Associate Dean of the College of Business Administration, and as facilitator for the LMU Accounting Society.
Dr. Meghna Singhvi, PhD, is an Associate Professor of Accounting at California State University, Dominguez Hills and her research focuses on corporate governance, gender diversity in the board room and CEO Power. She is a CPA (inactive) and she earned her MBA from Ohio University in 2002 and her Masters in Accountancy from NKU in 2004. She is passionate about inspiring students and has recently established the “THRIVE” mentorship program at CSUDH along with two other faculty members to bridge the gap between industry experts and her students at CSUDH.
The Impact of NBA New Rules on Games
The purpose of this study is to examine the impact of rule changes by the National Basketball Association on pace, scoring, physicality, and shot selection in professional basketball games. Method: We use regression analysis to examine the trend of various game indicators about the speed and flow, physical plays, shooting accuracy, and shot selection over time. Results: Our findings showed an upward trend in the number of possessions, Points, and Field Goal Attempts in line with the expectation of the NBA league administrators. We also observed a downward trend in the number of Personal Foul calls, Free Throws Attempts, and Free Throws Made after the rule changes and our findings further indicated an increase in relative number of 3-point shots as well as increased shooting precision in 2-point shots. Based on our hypothetical scoring of the games and analysis, about 10.3% of the wins and 6.5% of losses were attributable to 3-point shots. Conclusion: Our analyses indicate that the 2-point shooting percentage (2P%), on average, improved more than that for 3-point shots over time, and the number of personal foul calls, free throw attempts and free throws made declined under new rules over time. Application in Sports: While 3-point shots did not seem to impact the game outcome for most games, it appears that the involvement of the more skilled and agile players has made the game faster. However, shot selection decision by the teams must be based on game conditions and managed by coaches on a game by game basis, perhaps even quarter by quarter, and player by player.(more…)