Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 6 of 6
Full-Text Articles in Entire DC Network
The Prediction Of Financial Turnaround Of Financially Distressed Firms., Leslie B. Fletcher
The Prediction Of Financial Turnaround Of Financially Distressed Firms., Leslie B. Fletcher
LSU Historical Dissertations and Theses
There is little extant accounting research on the turnaround phenomenon, when a financially distressed firm regains its financial health rather than merging with another firm or filing for protection under the Bankruptcy Act. The goal of this research was to determine whether financial and other publicly available information could be used to predict whether or not a distressed firm would turn around. To achieve that goal, a sample of distressed firms was identified based on their initial rather than final financial condition. A measure external to the firm--Standard and Poor's earnings and dividend ranking for common stock--was used to identify …
Corporate Spinoffs: An Investigation Of Short And Long-Term Shareholder Wealth Effects., Verne Lawrence Thibodeaux
Corporate Spinoffs: An Investigation Of Short And Long-Term Shareholder Wealth Effects., Verne Lawrence Thibodeaux
LSU Historical Dissertations and Theses
The positive stock price reaction associated with the announcement of a corporate spinoff is well-documented but not yet explained. This work offers a new hypothesis: investor sentiment may affect the market response to the announcement of a spinoff. The results of an investigation using market-oriented proxies for investor sentiment support this hypothesis. Results of an analysis using non-market proxies for investor sentiment are not consistent with the above hypothesis. An analysis of the long-term effects on shareholder wealth of spinoffs is also conducted. It is found that pre and post-spinoff performance cannot be considered (statistically) significantly different.
The Impact Of Budget Variance, Fiscal Stress, Political Turnover, And Employment Sector On Compliance Reporting Decisions., Linda Achey Kidwell
The Impact Of Budget Variance, Fiscal Stress, Political Turnover, And Employment Sector On Compliance Reporting Decisions., Linda Achey Kidwell
LSU Historical Dissertations and Theses
The Governmental Accounting Standards Board (GASB) established that financial reports of governmental entities should assist users in assessing accountability of politicians and bureaucracies (GASB 1987, 100.103). Auditing standards promulgated for the governmental environment similarly emphasize administrative accountability to the public. Government Auditing Standards (GAS) require auditors to determine whether a governmental entity has complied with all applicable laws and regulations. If noncompliance is found to have a material effect on the financial statements, governmental auditors are required to report it. This study examined what level of reporting auditors use and what factors contribute to a lack of consensus in reporting …
Attitude Formation And Development: An Investigation Of The Interrelationships Among Attitudinal Constructs And Their Resistance To Counterpersuasion., Melodie Ree Phillips
Attitude Formation And Development: An Investigation Of The Interrelationships Among Attitudinal Constructs And Their Resistance To Counterpersuasion., Melodie Ree Phillips
LSU Historical Dissertations and Theses
The study examined the resistance of attitudes to counterpersuasion using the Elaboration Likelihood Model as a framework for analysis. The ELM postulated the centrally formed attitudes are more resistant to counterpersuasion than peripherally formed attitudes. A negative publicity setting was used to introduce respondents to a longitudinal study of attitude formation and change. A model was developed hypothesizing the role of company and brand cognitions would be significant in the formation of attitudes and intentions in central processors. It was hypothesized that A$\sb{\rm Ad}$ would be the primary influence on company and brand attitudes for peripheral processors. A sample of …
A Framework For Assessing Consumer Satisfaction With Credence-Based Services: A Cognitive Script Approach., Bruce L. Alford
A Framework For Assessing Consumer Satisfaction With Credence-Based Services: A Cognitive Script Approach., Bruce L. Alford
LSU Historical Dissertations and Theses
Service marketers have long needed research developed within the services area for services application. The majority of satisfaction research has pertained to products and attributes contained by those products. Yet with the acknowledged differences between services and products, there is still a void in the services satisfaction literature. The research attempted to develop a service-based model of consumer satisfaction with credence-based services, using cognitive scripts for the formation of expectations. Scripts represent a cognitive movie of what events should happen and in what order. When this expected process of events is deviated by the service provider, correspondent inference was posited …
A Restoration-Based Model For Materials Management In A Global Manufacturing Environment., Gary Wayne Clendenen
A Restoration-Based Model For Materials Management In A Global Manufacturing Environment., Gary Wayne Clendenen
LSU Historical Dissertations and Theses
Globalization of manufacturing along with increased competition has made effective planning and control more important than ever. At the same time, it is more difficult than ever to achieve effective planning and control due to larger leadtimes and shorter product life cycles. The objective of this research is to explore the importance of control strategy on materials management in global manufacturing networks. Control strategies in common use and others that have recently been proposed in the literature are reviewed and classified along a push/pull gradient. It is shown that one of them, the restoration control strategy, can be used to …