Business Commons^™

The Importance Of Market Opportunity Recognition Mechanisms In Interfunctional Management Teams, Frederick Lefferts Bonney Jr.

Doctoral Dissertations

In today‟s fast moving business environments, managers must be able to gather and interpret data in such a way as to identify lucrative market opportunities. However, being able to exploit these opportunities is contingent on management‟s ability to sense important changes in the market or see the market in a new way and ultimately craft an appropriate response to these insights. Unfortunately, this ability to identify market opportunities has not been explored in the marketing literature. Very little is known about the cognitive processes managers use as they seek out market opportunities.

The purpose of this dissertation is to shed …

Work, Family, And Community In A Triciprocal Relationship: An Exploratory Study Of Enrichment, Cindy L. Crowder

Doctoral Dissertations

The purpose of this study was to expand the field of work-life literature through the introduction of triciprocal enrichment model that examines work-, family-, and community-related support antecedents and satisfaction variables. The main objectives were to incorporate the concept of enrichment and the domain of community into the work-life research providing a more accurate portrayal of the myriad of ways that all three domains interact and affect one another.

Data from 202 respondents were collected, including information on their level of community involvement, their level of enrichment within work, family, and community, their satisfaction on the job, with their family, …

Supply Chain Leadership, Charles Clifford Defee

Doctoral Dissertations

The complexity found in supply chains draws on the combined capabilities of multiple firms. Success in this environment requires the coordinated efforts of both a supply chain leader organization, and one or more supply chain follower organizations. Supply chain leadership has traditionally been ascribed to the most powerful, dominant organization in the supply chain. The theory of supply chain leadership presented in this dissertation redefines leadership in the supply chain context as a relationship between leader and followers described by the behaviors exhibited through each organization’s actions. The theoretical model was developed from literature in the leadership, logistics, and strategic …

Model Selection Techniques For Kernel-Based Regression Analysis Using Information Complexity Measure And Genetic Algorithms, Rui Zhang

Doctoral Dissertations

In statistical modeling, an overparameterized model leads to poor generalization on unseen data points. This issue requires a model selection technique that appropriately chooses the form, the parameters of the proposed model and the independent variables retained for the modeling. Model selection is particularly important for linear and nonlinear statistical models, which can be easily overfitted.

Recently, support vector machines (SVMs), also known as kernel-based methods, have drawn much attention as the next generation of nonlinear modeling techniques. The model selection issues for SVMs include the selection of the kernel, the corresponding parameters and the optimal subset of independent variables. …

Measuring The Impact Of Workplace Design On Training Transfer Relative To Other Organizational Factors, Terron L. Hillsman

Doctoral Dissertations

This ethnographic research extends the findings of an earlier study examining the impact of workplace design on training transfer. The study triangulates data and methods of inquiry through field observation, archival records, interviews, and a survey that was developed from the interview responses. Linking the earlier, more qualitative data and analysis with the latter, more quantitative data and analysis helped to extend several theoretical considerations. Purposeful sampling was used to identify participants who held nonacademic supervisory positions at a major land grant university. Participants had attended a performance review workshop and had been applying the learned skills for at least …

Robust And Misspecification Resistant Model Selection In Regression Models With Information Complexity And Genetic Algorithms, Yan Liu

Doctoral Dissertations

In this dissertation, we develop novel computationally effiient model subset selection methods for multiple and multivariate linear regression models which are both robust and misspecification resistant. Our approach is to use a three-way hybrid method which employs the information theoretic measure of complexity (ICOMP) computed on robust M-estimators as model subset selection criteria, integrated with genetic algorithms (GA) as the subset model searching engine.

Despite the rich literature on the robust estimation techniques, bridging the theoretical and applied aspects related to robust model subset selection has been somewhat neglected. A few information criteria in the multiple regression literature are robust. …

A Computer-Based Simulation Investigation Of Environment-Strategy Fit For Risk Management In Global Supply Chains, Ila Manuj

Doctoral Dissertations

The purpose of this dissertation is to examine the phenomenon of risk management in global supply chains. Drawing from logistics, supply chain management, operations management, economics, international business, and strategy literatures and a qualitative study, a comprehensive conceptual model of environment-strategy fit for risk management in global supply chains was developed. External environmental conditions comprising of supply and demand risks, four risk management strategies, namely hedging, assuming, postponement, and speculation, and a moderator in the form of a port disruption were chosen for further investigation. The model was quantitatively tested using a simulation.

The findings from this dissertation study reflect …

Internet Usage And State Sales Tax Competition, Mary E. Howard

Doctoral Dissertations

This paper examines the influence of increasing access to the Internet and increasing online purchasing on sales tax competition among the states. Prior research indicates that the tax rates set by a state’s geographical neighbors influence the tax rate set by the home state. As consumers gain access to the Internet and begin to participate in online shopping, their opportunity cost to participate in cross-border shopping decreases and their “mobility” may increase due to the ease of purchasing from vendors lacking nexus in the consumer’s home state. Thus, states may begin to respond less to the sales tax changes of …

An Application Of The Means-End Theory: Measurement Of Delivery And Consumption Of An Educational Service, Melek Meral Anıtsal

Doctoral Dissertations

Gaining competitive advantage in today’s fragmented markets is a powerful incentive for marketers to create superior customer value to. Multiple research streams were carried out to understand the meaning of customer value and determine the most effective ways to provide it. A review of the extant literature revealed that these research streams fall into in four different categories, namely cultural values of the customer, customer value as a trade off, customer value as a process, and customer value as an experience. This dissertation research focuses on the third path, which uses means-end theory to understand customer value by exploring the …

Exploring The Role Of Customer Value Change And Relationship Adaptation In Global Business Services, Christopher P. Blocker

Doctoral Dissertations

Global business executives recently highlight the importance of understanding the sources of value creation for customers around the world. Beyond a push to better grasp what customers currently value, firms interact with dynamic customers whose needs do not stand still. In response, managers are searching for innovative ways to sense ongoing changes in customers’ desires and effectively adapt their company’s value propositions. Yet, an extensive research review suggests there is little, if any, evidence that managers can rely on to understand how business customers are changing what they value across global markets – or what these changes mean for fostering …

Conditional Conservatism In Accounting: New Measures And Test Of Determinants Of The Asymmetric Timeliness In The Recognition Of Good And Bad News In Reported Earnings, Giorgio Gotti

Doctoral Dissertations

Accounting standards mandate different, more conservative, rules for the recognition of unrealized gains than unrealized losses in reported earnings. Conditional conservatism, defined as asymmetric timeliness in the recognition of unrealized losses vs. gains in reported earnings has, since its origins, been a peculiar characteristic of the accounting system. Understanding conservatism’s role, its determinants, and its variations across firms is important for interpreting the nature, purposes, and valuation implications of accounting. Basu (1995; 1997) proposed a model to detect accounting conditional conservatism and provided empirical evidence that bad news is recognized more quickly than good news in earnings for a sample …

The Effect Of U.S. Gaap Compliance On Non-U.S. Firms’ Cross-Listing Decisions, Listing Choices And Their Valuations, Jing Lin

Doctoral Dissertations

This paper examines whether complying with U.S. GAAP impacts non-U.S. firms’ cross-listing decisions and listing choices. The capital market consequence of U.S. GAAP compliance is also evaluated. Using two constructs (reconciliation and disclosure) established at the firm level to proxy for foreign firms’ U.S. GAAP compliance costs, I find that complying with U.S. financial reporting requirements is a significant cost factor when non-U.S. firms consider whether they should issue or list their shares in the U.S. This finding is consistent with previous survey or case studies which recognize that complying with U.S. GAAP is an important consideration when foreign firms …

Risk Management In The Post-Sox Era: Do Audit Firms Effectively Retain Clients, Carl Hollingsworth

Doctoral Dissertations

Since the initial disclosure of accounting irregularities at Enron in late 2001, the landscape of public company audits has undergone substantial change. These changes include the conviction of Arthur Andersen in June of 2002 and the enactment of the Sarbanes-Oxley Act of 2002. These two changes have had a significant impact on the amount of work required to issue an audit report and the number of clients that can be serviced by the remaining Big Four audit firms. While the existing literature provides us some insight on how audit firms make client acceptance/continuance decisions, almost all this literature predates SOX. …

The Growth Of M-Learning And The Growth Of Mobile Computing: Parallel Developments, Jason Caudill

Management Publications and Other Works

m-Learning is made possible by the existence and application of mobile hardware and networking technology. By exploring the capabilities of these technologies, it is possible to construct a picture of how different components of m-Learning can be implemented. This paper will explore the major technologies currently in use: portable digital assistants (PDAs), Short Message Service (SMS) messaging via mobile phone, and podcasts via MP3 players.

Gender Differences In The Preferred Methods Of Training, Needs And Interests, And Hindrances And Motivators For Sexual Harassment Training, Heather Monique Whaley

Doctoral Dissertations

The purpose of this descriptive study was to assess employees’ preferences regarding sexual harassment prevention training (SHPT), compared by gender. A convenience sample of city/county governmental employees from a mid-size metropolitan city in the southeast representing multiple occupational groups consisted of 1387 employees. A response rate of 12% represented 169 respondents.

A modified Sexual Experiences Questionnaire - Department of Defense (SEQ- DoD) and the SHPT Preferences Climate Survey were completed. Frequency counts, descriptive statistics, principal component analysis, factor analysis, MANOVA tests, ANOVA tests, and a Cochran-Mantel-Haenszel (CMH) test allowed for hypotheses testing.

No statistical differences between genders exist in SHPT …

Essays On Ipo-Firm Earnings Management, Scott N. Bronson

Doctoral Dissertations

PART 1

This paper provides evidence on the timing of earnings management behavior for initial public offering (IPO) firms in the annual periods surrounding the offering. It also examines whether this behavior is related to CEO and CFO trading after the offering. Using discretionary accruals as my proxy for earnings management, I find that, for firms that file a new 10-K before the trading restrictions provided in underwriter lockup agreements end, average IPO-firm discretionary accruals are significantly positive in the first 10-K filed after the offering, and that these discretionary accruals are significantly larger than those in the offering prospectus. …

The Role Of Logistics Service Quality In Creating Customer Loyalty, Elizabeth Ruth Davis

Doctoral Dissertations

The purpose of this dissertation is to examine the loyalty phenomenon and to understand the role of logistics service in creating customer loyalty. The main objective is to help companies assess the impact of logistics service in creating loyalty. Logistics service quality is purported to consist of two separate constructs – relational LSQ and operational LSQ. These elements of LSQ drive satisfaction. This research also explores the loyalty phenomenon, which is conceptualized as a causal relationship between affective commitment and purchasing behavior. The strength of this relationship is proposed to be moderated by calculative commitment, which involves the calculation of …

The Role Of Logistics In The Market Orientation Process, Brian Scott Fugate

Doctoral Dissertations

The ability of an organization to provide customer value and generate profit depends on how well it understands and meets the true needs of its markets. The theory of market orientation captures the essence of discovering and responding to market needs. This dissertation reconceptualizes market orientation as a process, includes a more comprehensive set of behaviors of market orientation, and examines market orientation within the logistics function. Logisticians are particularly relevant to market orientation because of their increasing role in the organization as managers of supply chain relationships and as internal and external boundary spanners. The model was developed based …

Internet Financial Reporting: The Effects Of Hyperlinks And Irrelevant Information On Investor Judgments, Andrea Seaton Kelton

Doctoral Dissertations

The flexibility provided by hyperlinks may have detrimental cognitive effects on investors, including cognitive overload. Users must perform multiple tasks simultaneously when browsing with hyperlinks, including navigating through the system, reading, understanding, and analyzing the information, and recalling information previously viewed. Simultaneous performance of these tasks places a high cognitive load on the information system user. This study investigates the effects of presentation format and the type of information on nonprofessional investors’ judgments. Specifically, I examine whether viewing a company’s web-based financial disclosures with hyperlinks (as compared to paper-based disclosures) causes an increase in cognitive load, resulting in nonprofessional investors’ …

Relational Value Exchange: A Grounded Theory Study Of Buyers' And Sellers' Approaches To Building, Maintaining, And/Or Dissolving Interorganizational Relationships, Geoffrey Todd Stewart

Doctoral Dissertations

The purpose of this dissertation was to investigate why buying and selling organizations build, maintain, and/or dissolve interorganizational relationships. To address the buyers’ and the sellers’ perspective, the author analyzed a previously collected data set from the buyers’ perspective, and collected and analyzed primary data from the sellers’ perspective. Grounded theory methodology was implemented as a means for building theory which captures the variation within the buyer-seller relationships.

The findings indicate that variation within business relationships can be explained by the approaches buyers (Study 1) and sellers (Study 2) take when interacting with partners. In particular, buyers’ utilized an approach …

Audit Committee Financial Experts: A Closer Examination Using Firm Designations, Joseph V. Carcello, Cw Hollingsworth, Terry L. Neal

Accounting and Information Management Publications and Other Works

The Sarbanes-Oxley Act (SOX) requires the disclosure of whether the audit committee has a financial expert. We examine disclosures related to audit committee financial experts (ACFEs) in the first year that this disclosure requirement is in effect. We find that virtually all companies disclose whether an ACFE is on the audit committee, although the transparency of the disclosure regarding the ACFE’s background is limited. We also find that most ACFEs do not have a background in accounting or finance, although there are notable differences between stock exchanges on this dimension. In addition, we find that companies designate ACFEs who would …

Two Essays On Momentum, Seung-Chan Park

Doctoral Dissertations

One of the most controversial topics in recent investment literature has been stock return momentum. If an investor buys past winners and sells past losers, he will earn positive profits in the intermediate-term horizon (3 to 12 months). While behavioral theories seem to dominate as an explanation for the momentum phenomenon since momentum has been regarded as direct counter evidence for the efficient market hypothesis, Chordia and Shivakumar (2002) find that momentum can be explained by a set of macroeconomic variables. Chordia and Shivakumar argue that momentum is caused by time-varying expected returns that can be predicted by a set …

Designs For Stated Preference Experiments, Jennifer Lynn Golek

Doctoral Dissertations

We explore the use of different strategies for the construction of optimal choice experiments and their impact on the overall efficiency of the resulting design. We then evaluate how these choice designs meet the desired characteristics of optimal choice designs (orthogonality, level balance, utility balance and minimum level overlap). We further explore the feasibility of using entropy as a secondary measure of design optimality. We find that current algorithms afford little flexibility for using this secondary measure. We further study the impact of misspecification of the assumed parameter values used in creation of optimal choice designs. We find that the …

The Comparative Ordered Influence Of Brand Equity’S Experiential And Functional Antecedents And Dimensions, And Its Consequences On U.S. And Mainland Chinese Consumers, Samuel Allen Broyles

Doctoral Dissertations

Drawing from various social science literatures, this dissertation put forth and examined a theoretical model addressing the question of whether brand equity’s functional and experiential elements (antecedents, dimensions, consequences) have differential influence on Americans and Chinese. The significance of this study is reflected in the fact that variousU.S.firms have attempted, often unsuccessfully, to market their brands inChinaand other countries. This effort at internationalization reflects mounting pressure from ever-increasing competition, and thus the need to find new markets for their brands. A number of researchers have suggested this lack of success is the result ofU.S.firms not understanding the cultural differences that …

Supplier Contracts With Profit Sharing, Open-Book Costing And Associated Audit Rights, Hui Chen

Doctoral Dissertations

Due to the growing trends in outsourcing and supply chain initiatives, inter-organizational control has become an increasingly important issue in today’s business world. Many businesses set up the so-called "partnering" relationship with their key suppliers. The biggest challenge for this relationship is to find the best mechanisms that align the supplier’s incentive with that of the buyer’s and still maximize each individual firm’s payoff. The purpose of this paper is to present a stylized profit-sharing contract, which is a type of contract commonly adopted to mitigate buyer-supplier incentive problems, and contrast several different types of supplier audit associated with it. …

Design, Analysis, And Applications Of Failure Amplification Experiments, Oksoun Yee

Doctoral Dissertations

The main focus of this study is related to the Failure Amplification Method (FAMe) proposed by Joseph and Wu (2004). They suggested the use of an “amplification factor” to increase the information from experiments with a binary response variable. In addition to the amplification factor having a known effect, Joseph and Wu recommended that, for convenience of experimentation, this factor be taken as an easy to change, split unit factor. In such cases, the analysis ought to take into account the possibility of both whole unit and split unit error variation. I present such an analysis here, where the Bayesian …

Technology-Based Self-Service: From Customer Productivity Toward Customer Value, İsmet Anıtsal

Doctoral Dissertations

The purpose of this dissertation is to investigate the
concept of customer productivity in a technology-based
self-service context (e.g., self-checkouts in grocery
stores) to understand how customer productivity and
customer value are related to each other. A preliminary
qualitative study initially explored the meaning of
customer productivity and the labor provided by customers
in self-service shopping and TBSS environments. Based on
these exploratory insights and the extant literature, a
conceptual framework was developed to identify the
relationships between customer inputs into a TBSS option
and customer outputs from that option influenced by
customer perceptions of self-service technology (SST) and
contact …

Have We Resolved The Issues Related To International Capital Structure? Empirical Evidence From The Oecd Countries, Joon-Young Song

Doctoral Dissertations

I report that most cross-sectional deviations in international capital structure are caused by the heterogeneities of firm-, industry, and country-specific determinants rather than the influence of legal-institutional differences such as legal environment. In particular, most variations in international capital structure originate in the heterogeneity of firm-specific characteristics. Although the legal environment representing creditor protection could explain some differences in international capital structure, this evidence is at best only suggestive. However, the legal system, in general, seems to have a rather indirect effect on firm leverage through a conduit of firm characteristics. I do not find clear evidence to support that …

A Taxonomy Of Customer Dissatisfaction-Related Coping Tactics Based On Dissatisfaction-Related Goals, Andrew B. Artis

Doctoral Dissertations

Practitioners who want to strengthen their market position and avoid greater government regulation would benefit from research that helps them to effectively resolve the problems experienced by their customers. Unfortunately, research efforts to explore, understand, and ultimately predict the responses of dissatisfied customers have been sporadic and have failed to lead to a sustained program of research. This problem is due in part because classification and taxonomical issues have not been sufficiently resolved. Without a theoretically-supported method to categorize and differentiate the various ways that customers respond to dissatisfaction, research into this phenomenon will continue to be slow and erratic. …

An Examination Of The Logistics Leverage Process: Implications For Marketing Strategy And Competitive Advantage, Lisa Michelle Bobbitt

Doctoral Dissertations

Based on preliminary research on logistics leverage and the lack of research on linking specific logistics capabilities and competitive advantage, it was the primary purpose of this dissertation to develop and test a theoretical model of the logistics leverage process. The model was developed based on the extant literature in logistics, marketing, and strategic management and the data from in-depth interviews with logistics professionals. The nomological network consisted of eight constructs: resource commitment, process capabilities, value-added service capabilities, relational capabilities, logistics performance, competitive advantage, firm performance, and marketing signals of value. Resource commitment and logistics performance were tested as second-order …