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Reconceptualizing Technology Use And Information System Success: Developing And Testing A Theoretically Integrated Model, Keng-Jung Yeh Sep 2009

Reconceptualizing Technology Use And Information System Success: Developing And Testing A Theoretically Integrated Model, Keng-Jung Yeh

Information Systems & Operations Management Dissertations

Technology Acceptance Model (TAM) research, which pertains to how an information system can be initially adopted by members of an organization, was born two decades ago and grows into one of the pivotal theoretical foundations of the information systems (IS) discipline. However, many IS scholars indicate that recent TAM research fail to break the 20-years-old confinement and provide little intellectual value.To respond to this call for more intellectual depth in TAM research, this dissertation suggests multiple ways to rejuvenate the research stream. First, Bhattacherjee's IS use continuance model (2001), which is based on the Expectation-Disconfirmation Theory, was adopted as the …


To Test Before Or To Test After - An Experimental Investigation Of The Impact Of Test Driven Development, Vikram Singh Bhadauria Sep 2009

To Test Before Or To Test After - An Experimental Investigation Of The Impact Of Test Driven Development, Vikram Singh Bhadauria

Information Systems & Operations Management Dissertations

Test driven development (TDD) requires the developer to create the test suite before designing and writing the application program. Unlike traditional software development practices, in TDD test development precedes application development. Such a practice also redefines the role of the developer. Lately, TDD is growing in popularity as a part of Agile methodologies. There is a critical need for rigorous empirical research to understand the role and impact of TDD as a software development practice. The goal of this dissertation research is to fill this gap. We conducted a Laboratory Experiment to understand the influence of TDD on the outcomes …


Servicescape And Customer Satisfaction: The Role Of Strategy, Patti Lynn Collett Sep 2009

Servicescape And Customer Satisfaction: The Role Of Strategy, Patti Lynn Collett

Information Systems & Operations Management Dissertations

The purpose of this research is to determine if the corporate strategy theory base may be useful in advancing the understanding of service characteristics; specifically, the relationship between particular service industries, competitive strategy and a firm's choice of servicescape dimensions. The design and methodology of this research combines two distinct literature streams with respect to service operations: competitive strategy and operations strategy. First, the operations strategy literature and its evolution into service operations are reviewed to provide a historical foundation for the research and to identify possible research gaps. Next, the strategy literature is reviewed as a possible remedy to …


Managers' Forecast Guidance In Earnings Surprises Around Employee Stock Option Reissues, Jin Dong Park Jan 2009

Managers' Forecast Guidance In Earnings Surprises Around Employee Stock Option Reissues, Jin Dong Park

Accounting Dissertations

Option repricing, the practice of canceling underwater options and reissuing options with a lower exercise price, has often been considered an effective mechanism to restore the incentive effects of stock options. Since December 15, 1998, the effective date of FIN No.44, firms have initiated option exchange program as a new form of repricing. Under the new option exchange program, most firms cancel underwater options on a specified date and then reissue options at the first business day that is six months and one day later in order to avoid variable accounting for option repricing. I conjecture that this feature of …


Is There Predictive Value In The Words Managers Use? A Key Word Analysis Of The Annual Report's Management Discussion And Analysis., Gene Brooks Elrod Jan 2009

Is There Predictive Value In The Words Managers Use? A Key Word Analysis Of The Annual Report's Management Discussion And Analysis., Gene Brooks Elrod

Accounting Dissertations

This study examines whether managers use linguistic style (i.e. optimistic and pessimistic tone) in the Management Discussion and Analysis (MD&A) section of the annual report to the SEC, Form 10-K, to provide information about expected future firm performance to the investors and whether market prices (investors) respond to these disclosures. Textual analysis software, Diction 5.0, is used to measure optimistic and pessimistic tone of MD&A for the year 2002 for 423 manufacturing firms. Previous research similar to this study found evidence that managers use linguistic style or tone to reveal information to financial statement users through their textual releases in …


Is Sfas 142 A Good Opportunity For Firms To Manage Earnings?, Fu-Jen Hsiao Jan 2009

Is Sfas 142 A Good Opportunity For Firms To Manage Earnings?, Fu-Jen Hsiao

Accounting Dissertations

SFAS 142 eliminates the goodwill amortization and replaces it with an annual impairment test. This new accounting rule also provides the guidelines for firms to report their transition goodwill write-offs through a one-time below-the-line special item. After the one year transition period, any goodwill write-offs would be reported as operating expenses. This study analyzes the goodwill reporting behaviors in firms with in-process research and development (IPR&D firms) and examines whether IPR&D restated firms take advantage of this one-time below-the-line earnings management opportunity during the SFAS 142 transition period. In addition, this study examines the association between IPR&D firms' transition goodwill …


Going Green - Impact On Residential Property Values, Ramya Rajajagadeesan Aroul Jan 2009

Going Green - Impact On Residential Property Values, Ramya Rajajagadeesan Aroul

Finance and Real Estate Theses

Hedonic pricing model is generally used to empirically understand the relationship between various housing characteristics and the housing values. In the past hedonic studies have looked at the relationship between the housing prices and structural features, environmental amenities, neighborhood characteristics, time variables and even financing. But real estate researchers have greatly overlooked to study the impact of greenness on residential properties though there has been a huge interest among the researchers and practitioners on green buildings. This study poses the primary question of if any potential relationship exists between greenness and property values. This study further extends the research question …


Strategic Human Resource Management At The Crossroads: Relationships Among Human Resource Capital, Overlapping Tenure, Behaviors, And Performance, Christopher Harris Jan 2009

Strategic Human Resource Management At The Crossroads: Relationships Among Human Resource Capital, Overlapping Tenure, Behaviors, And Performance, Christopher Harris

Management Dissertations

Empirical work in strategic human resource management has tended to focus solely on the relationship between human resource practices and firm performance. This study attempts to shift the focus of strategic human resource management to the human resource pool to examine the influence that the human resource has on performance. Additionally, this study examines the social capital variable of overlapping tenure, which is the amount of time individuals have worked together towards common performance outcomes. The resource-based view of the firm is employed as the guiding theoretical framework in which to examine the relationships of human capital and social capital …


The Role Of Intuition In Ethical Decision Making, James Richard Guzak Jan 2009

The Role Of Intuition In Ethical Decision Making, James Richard Guzak

Management Dissertations

The literature regarding ethical decision making has focused almost exclusively on examination of variables that test relationships between individual or situational differences and ethicality. These examinations, on the whole, have not been fruitful. Little attention has been given to the actual process of ethical decision making to try to explain how ethical decisions are made, not just under what circumstances they might occur. Recently, some authors have begun to suggest that intuition and affect might play an important role in our ethical decision making processes. This paper examines evidence as to whether the ethical decision making process uses both rationality …


Price Discovery Of Credit Risk, Yibing Du Jan 2009

Price Discovery Of Credit Risk, Yibing Du

Finance and Real Estate Dissertations

This study investigates financial markets' price discovery for credit risk across the stock, bond, and credit derivatives markets. This study also examined what factors affect financial market's price discovery for credit risk. Four factors are studied: liquidity, transaction cost, credit ratings and maturities. Using weekly equity, bond and credit default swap market data from January 2000 to October 2007, it is found that stock market and bond market, credit derivative market and bond market are cointegrated for long term credit risk price discovery. In short term, both stock market and credit derivatives market lead the bond market for credit risk …