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Full-Text Articles in Business

Contextual Affordances Of Social Media, Clinical Prosess Changes And Health Service Outcomes, Haoran Zheng Aug 2018

Contextual Affordances Of Social Media, Clinical Prosess Changes And Health Service Outcomes, Haoran Zheng

FIU Electronic Theses and Dissertations

Never had consumers been empowered by information technologies such as social media-enabled portals that permit them to access and conduct all aspects of life and work activities through a mobile phone at any time from anywhere. WeChat, with over 963 million active monthly users, represents such a revolutionary platform. In healthcare, patients can use WeChat to make doctor appointments, access health and lab results, consult with doctors, and check on the queuing status and parking conditions in the health clinics and hospitals. Such social-media-enabled systems have transformed the relationships between consumers and businesses into a new paradigm in which the ...


Occurrence And Consequences Of Surprise Internal Control Disclosures, Hambisa Belina Jun 2018

Occurrence And Consequences Of Surprise Internal Control Disclosures, Hambisa Belina

FIU Electronic Theses and Dissertations

The Sarbanes-Oxley Act mandates public companies to establish internal control systems and assess their effectiveness. Quarterly reports by all companies and annual reports by companies with less than $75 million public float (non-accelerated filers) do not require auditor’s attestation while annual reports by companies with $75 million or more public float (accelerated filers) do require such auditor attestations. Quarterly reports should provide early warning of any impending material weakness (MW) to be disclosed in subsequent annual filings. This dissertation explores three types of “surprise” MW disclosures—positive, negative and no surprise—and consequences of such surprise disclosures.

In part ...


The Effect Of Uncertain And Weak Modal Words In 10-K Filings On Analyst Forecast Attributes, Myung Sub Kim Jun 2018

The Effect Of Uncertain And Weak Modal Words In 10-K Filings On Analyst Forecast Attributes, Myung Sub Kim

FIU Electronic Theses and Dissertations

This study examines the determinants of the use of uncertain and weak modal words in 10-K filings and the effect of these words on analyst forecast attributes. I find that the use of uncertain and weak modal words in 10-K filings is positively (negatively) associated with firm size, volatility of business and operations (firm age and number of business segments). More importantly, after controlling for readability and management tone, I find that the use of uncertain and weak modal words in 10-K filings is associated with greater analyst following, lower forecast dispersion, greater forecast accuracy, and lower uncertainty in analysts ...


Three Essays On Growth, Housing Market And Inequality, Shahrzad Ghourchian Jun 2018

Three Essays On Growth, Housing Market And Inequality, Shahrzad Ghourchian

FIU Electronic Theses and Dissertations

This dissertation includes three essays on growth, the housing market, and inequality. In the first essay, I analyze the effects of government consumption and government debt on long-run economic growth by considering the economic characteristics of the countries investigated. Linear regressions reveal that government consumption has a much bigger negative impact on long-run growth compared with the negative (and sometimes insignificant) effects of government debt. Nonlinear analyses further show that such effects are highly impacted by the economic characteristics of the countries investigated.

In the second essay, I study time-series fluctuations in the United States housing market from 2010 to ...


How Does The Nature Of Accounting Standards Affect Audit Quality And Earnings Attributes?, Ran Ling Jun 2018

How Does The Nature Of Accounting Standards Affect Audit Quality And Earnings Attributes?, Ran Ling

FIU Electronic Theses and Dissertations

The purpose of this study is to provide evidence on the effects of the nature of accounting standards (i.e. principles- versus rules-based accounting standards) on audit quality and earnings attributes. I construct a comprehensive instrument to effectively measure rules-based characteristics in the U.S. GAAP following Mergenthaler (2011). I then construct a firm-level instrument to capture firms' reliance on principles-based accounting standards using the textual analysis approach developed by Folsom et al. (2017). Using data from S&P 500 companies during 2009-2014, I first examine whether principles- (or rules-) based standards in the FASB Accounting Standards Codification (ASC) system ...


Employees’ Responses To Positive Feedback From Customers And Managers, I Hsuan Tsai Jun 2018

Employees’ Responses To Positive Feedback From Customers And Managers, I Hsuan Tsai

FIU Electronic Theses and Dissertations

The purpose of this research is to understand the impacts of positive feedback from customers and managers and the extrinsic rewards and intrinsic rewards on job satisfaction. Furthermore, this research will examine how employees in the hospitality industry react to positive feedback and to explore whether this positive feedback has practical applications to help increase employee satisfaction. A total of 500 questionnaires were distributed, 339 valid surveys from respondents with experience working in the hospitality industry were returned. The results indicated that positive feedback from customers as well as summarized positive customer feedback delivered by managers have positive relationships with ...


Short Selling: Implications For Corporate Governance And Capital Structure, Mohammad Anisur Rahman Jun 2018

Short Selling: Implications For Corporate Governance And Capital Structure, Mohammad Anisur Rahman

FIU Electronic Theses and Dissertations

The literature on short selling documents substantial evidence that short sellers are generally informed investors (e.g., Diamond and Verrecchia, 1987; Asquith and Muelbrook, 1996). This dissertation investigates three specific implications of informed short selling for a firm and its investors.

The first essay investigates if short selling discourages managers from pursuing over-optimistic projects by reducing equity market timing. By conditioning short selling on firm overvaluation, this essay shows that short selling reduces managerial equity market timing and increases leverage. This moderating impact of short selling is more pronounced in smaller firms and those with low institutional ownership or higher ...


Three Essays On Financial Statement Comparability, Mohammad Nazrul Islam Jun 2018

Three Essays On Financial Statement Comparability, Mohammad Nazrul Islam

FIU Electronic Theses and Dissertations

Comparability is a central feature of financial reporting systems. Comparability is defined by FASB (2010, 19) as “the qualitative characteristic that enables users to identify and understand similarities in, and differences among, items.” The Accounting Principles Board ranked comparability as one of the most important objectives of financial reporting and Generally Accepted Accounting Principles have underscored the importance of comparability for the past four decades. Using empirical measures of financial statement comparability, studies confirm that comparability plays an important role in analyst following, audit fees, credit risk, acquisition decisions, stock price volatility, the cost of debt, the cost of equity ...


Questioning - Fundamental 21st Century Comptence, Teresa Lucas, Gerardo Lucas May 2018

Questioning - Fundamental 21st Century Comptence, Teresa Lucas, Gerardo Lucas

ICOT 18 - International Conference on Thinking - Cultivating Mindsets for Global Citizens

With the advent of the 21st Century, scholars, politicians, scientists, educators, entrepreneurs, religious leaders, and parents have looked at the increasing rapidity of change and complexity in the world, and wondered what capabilities are necessary to embrace the challenges facing us. The P21 Partnership cites four basic “C” skills: creativity and innovation; critical thinking and problem-solving; communication; and, collaboration. However, developing the “4 Cs” relies on another attribute – curiosity, the hallmark of which is the ability to formulate good questions. This workshop proposes to engage participants in a lively exercise of asking questions. A brief introduction reviews various question ...


Self-Coaching With Ai: Developing Thinking Skills, Thinking Dispositions, And Well-Being, Olivier Malafronte, Isla Reddin, Roy Van Den Brink-Budgen May 2018

Self-Coaching With Ai: Developing Thinking Skills, Thinking Dispositions, And Well-Being, Olivier Malafronte, Isla Reddin, Roy Van Den Brink-Budgen

ICOT 18 - International Conference on Thinking - Cultivating Mindsets for Global Citizens

Being motivated by the need to address the challenges of our Volatile Uncertain Complex Ambiguous world, we strive to create tools to improve people’s lives and help them become more resilient, resourceful, self-confidant, and successful.

In a digital world, we must understand how to efficiently connect to digital systems. Connecting “with AI” doesn’t mean spending more time on digital devices, but spending time in a deliberate way with purpose and intentional learning outcomes.

As a society, we want to see graduates with emotional intelligence and reflective skills in order to address global economic and social issues. As ...


The Effect Of Institutional Dimensions And Cultural Dimensions On The Level Of Entrepreneurial Activity Across Countries, Jung Hoon Kim May 2018

The Effect Of Institutional Dimensions And Cultural Dimensions On The Level Of Entrepreneurial Activity Across Countries, Jung Hoon Kim

FIU Electronic Theses and Dissertations

Entrepreneurship research is becoming more critical to policymakers and scholars around the world. However, few scholars have explored the effect of national culture or institutions on the entrepreneurial activity using cross-national data. Furthermore, most previous scholars have been limited to formal institutions as a theoretical structure to explore the entrepreneurial activity across countries. It is crucial to include formal, informal institutions and culture to better understand about how much or why entrepreneurial activity differs across countries.

To fill this gap, this study investigates how national culture and institutions impact the level of entrepreneurial activity across 30 countries using cross-national dataset ...


States Of Mind: Exploring “Energy Sources” To Support Thinking, Stephen R. Seward May 2018

States Of Mind: Exploring “Energy Sources” To Support Thinking, Stephen R. Seward

ICOT 18 - International Conference on Thinking - Cultivating Mindsets for Global Citizens

Submission Title and Descriptor for Review

States of Mind: Exploring “Energy Sources” to Support Thinking

Facing uncertainty, complex problems, and managing non-linear dynamical change are part of our existence. By examining the “States of Mind”—efficacy, craftsmanship, consciousness, flexibility, interdependence—we are able clarify thinking, encouraging divergence and resourcefulness. Aquire strategies to develop mindfulness and thinking dispositions. Participants will learn about the states of mind, design questions to engage thinking, and engage in collaborative dialogue. Explore and plan next steps for becoming more strategic in your capabilities to create positive thinking and adaptive change within yourself and those you interact ...


Three Essays In Financial Economics, Qianying Zhang May 2017

Three Essays In Financial Economics, Qianying Zhang

FIU Electronic Theses and Dissertations

The first paper revisits the link between interest rates and corporate bond credit spreads by applying Rigobon’s (2003) heteroskedasticity identification methodology. The second paper investigates the assumption that financial asset prices including stocks and bonds, reflect intrinsic value. The third paper decomposes the stock price into fundamental permanent, fundamental transitory, and non-fundamental shocks in order to explore the determinants of stock price fluctuations.


Client-Vendor Collaboration In Information Technology Development Projects And Its Emerging Outcomes, Mingyu Zhang Apr 2017

Client-Vendor Collaboration In Information Technology Development Projects And Its Emerging Outcomes, Mingyu Zhang

FIU Electronic Theses and Dissertations

This study investigates the key dimensions of IT project collaboration and its outcomes. We conceptualized key dimensions of client-vendor collaboration, and its emerging outcomes based on literature reviews. Then, we proposed a new research framework that links IT development processes to IT project client-vendor collaboration which in turn affects the outcomes of IT project. We examined the key dimensions of IT project collaboration and their impacts on project outcomes. We identified four critical IT development processes and technologies that contribute to the development of project collaboration. Our results include: (1) Coordination practices and technologies (such as communication quality and coordination ...


Patients Support For Health Information Exchange: A Literature Review And Classification Of Key Factors, Pouyan Esmaeil Zadeh, Murali Sambasivan Apr 2017

Patients Support For Health Information Exchange: A Literature Review And Classification Of Key Factors, Pouyan Esmaeil Zadeh, Murali Sambasivan

All Faculty

Background Literature indicates that one of the most important factors affecting the widespread adoption of Health Information Exchange (HIE) is patient support and endorsement. In order to reap all the expected benefits of HIE, patients? acceptance of technology is a challenge that is not fully studied. There are a few studies which have focused on requirements of electronic medical information exchange from consumers? views and expectations. This study is aimed at reviewing the literature to articulate factors that affect patients to support HIE efforts. Methods A literature review of current studies addressing patients? views on HIE from 2005 was undertaken ...


Institutional Ethnography: Utilizing Battered Women’S Standpoint To Examine How Institutional Relations Shape African American Battered Women’S Work Experiences In Christian Churches, Ursula Tiershatha Wright Mar 2017

Institutional Ethnography: Utilizing Battered Women’S Standpoint To Examine How Institutional Relations Shape African American Battered Women’S Work Experiences In Christian Churches, Ursula Tiershatha Wright

FIU Electronic Theses and Dissertations

The purpose of the collected papers dissertation was to critically examine the individual and institutional conditions that shaped battered women’s work experiences in church organizations. The studies in the collected papers shared the provision of using a methodological and analytic tool, institutional ethnography (IE), that offers a strategic and comprehensive means of investigating issues related to institutions and institutional processes that merge a macro and micro view. The first paper was a conceptual paper that emphasized the socio-political context in which adult vocation education is practiced and shared a practical means of using IE to uncover the interconnected and ...


Sacked For Dollars: The Exploitation Of College Football Players In The Southeastern Conference, Ramsey Dahab Nov 2016

Sacked For Dollars: The Exploitation Of College Football Players In The Southeastern Conference, Ramsey Dahab

Class, Race and Corporate Power

This study seeks to answer if academic clustering occurs in the SEC and if race and field value are significant indicators of this phenomena. The academic majors players select or are steered towards may lend credence to the claim that universities possess an avenue for fast tracking an athlete’s eligibility status. At stake in college football’s competitive market are complex streams of revenue ranging from television exposure and merchandise sales to increased student applications and alumni contributions. This market places enormous pressure on SEC football programs to not only keep pace with other programs within the conference, but ...


A Quantitative Investigation Exploring Illicit Drug Use Inside And Out Of The Foodservice Industry, Kristen Kaminski Nov 2016

A Quantitative Investigation Exploring Illicit Drug Use Inside And Out Of The Foodservice Industry, Kristen Kaminski

FIU Electronic Theses and Dissertations

The primary purpose of this study was to perform a follow-up quantitative investigation of foodservice employees’ illicit drug use behaviors, experiences with illicit drug use prevention efforts, and perceived negative outcomes associated with illicit drug use as compared to the non-foodservice labor force. An online survey was designed for this study to collect data and independent t-tests were conducted to analyze the data and test the hypotheses. Results indicated foodservice employees are more likely to use illicit drugs and are more concerned with short-term negative outcomes as a result of illicit drug use than the non-foodservice labor force. Furthermore, illicit ...


Facilitators For Software Development Agility, Shekhar Rathor Sep 2016

Facilitators For Software Development Agility, Shekhar Rathor

FIU Electronic Theses and Dissertations

Software development methodologies provide guidelines and practices for developing information systems. They have evolved over time from traditional plan-driven methodologies to incremental and iterative software development methodologies. The Agile Manifesto was released in 2001, which provides values and principles for agile software development. Over the last few years, agile software development has become popular because its values and principles focus on addressing the needs of contemporary software development. IT and Business teams need agility to deal with changes that can emerge during software development due to changing business needs. Agile software development practices claim to provide the ability to deal ...


Understanding Organizational Creativity: Relationships Among Cross-Level Variables And Creativity In Research And Development Organizations, Laird Mclean, Shinhee Jeong, Gary Mclean, Kenneth Bartlett Sep 2016

Understanding Organizational Creativity: Relationships Among Cross-Level Variables And Creativity In Research And Development Organizations, Laird Mclean, Shinhee Jeong, Gary Mclean, Kenneth Bartlett

South Florida Education Research Conference

We examined the association of creativity with creative personality, domain expertise, non-controlling supervision, and organizational learning culture, as well as cross-level interactions in R&D organizations. Using HLM, domain expertise and non-controlling supervision were found to be positively associated with creativity. Practical implications and recommendations for further research are provided


A Change In Engagement: The Relationship Between Employee Engagement And Generational Differences, Markease L. Doe, Vinus Fong, Yvena Muselaire Sep 2016

A Change In Engagement: The Relationship Between Employee Engagement And Generational Differences, Markease L. Doe, Vinus Fong, Yvena Muselaire

South Florida Education Research Conference

Employee engagement changes generationally. This literature review explores employee engagement and shared life experiences that define the characteristics of each generation; shaping generational perception on employee engagement and how each generation actually engages at work. Resultantly, generational differences, characteristics, and shared life experiences make salient how employee engagement changes.


Patient-Centered Care Process Enabled By Integrative Social Media Platform In An Outpatient Setting, Inkyoung Hur Aug 2016

Patient-Centered Care Process Enabled By Integrative Social Media Platform In An Outpatient Setting, Inkyoung Hur

FIU Electronic Theses and Dissertations

As an effort to guide patients toward being more informed and more involved as healthcare decision makers in the clinical processes, health care organizations have adopted a new technology referred to as an integrative social media platform (ISMP). This ISMP combines features of mobile technology and those of social media technology, integrating healthcare systems in order to support a more patient-centered healthcare process. However, users, both physicians and patients, have showed varied usages of ISMP, as a results, have shown mixed results of ISMP. To provide a better understanding of the use of ISMP, especially the interaction between patients and ...


Qualities Of Informal Leaders, Factors Influencing The Formation Of Informal Leadership, And The Paradox Of Formal Power, Kyungchool Joe Jul 2016

Qualities Of Informal Leaders, Factors Influencing The Formation Of Informal Leadership, And The Paradox Of Formal Power, Kyungchool Joe

FIU Electronic Theses and Dissertations

Informal leaders can have similar effects on firm performance as formal leaders. Although informal leadership can play a critical role in organizational functioning, empirical research concerning this issue is scarce. I conceptualized informal leadership as a continuous variable, and tested the relationship between informal leadership and the following variables. First, this study examined how informal leaders can influence over other members, even though they do not possess formal power. Five indicators, i.e., performance, turnover intention, career satisfaction, work engagement, and optimism were selected to assess the qualities of informal leaders as role models. Second, this study advanced our understanding ...


Relevance Is In The Eye Of The Beholder: Design Principles For The Extraction Of Context-Aware Information, Arturo Castellanos Jul 2016

Relevance Is In The Eye Of The Beholder: Design Principles For The Extraction Of Context-Aware Information, Arturo Castellanos

FIU Electronic Theses and Dissertations

Since the1970s many approaches of representing domains have been suggested. Each approach maintains the assumption that the information about the objects represented in the Information System (IS) is specified and verified by domain experts and potential users. Yet, as more IS are developed to support a larger diversity of users such as customers, suppliers, and members of the general public (such as many multi-user online systems), analysts can no longer rely on a stable single group of people for complete specification of domains –to the extent that prior research has questioned the efficacy of conceptual modeling in these heterogeneous settings ...


Essays On The Effect Of Board Gender Diversity On Firm Risk, Performance, And Institutions' Ownership Preferences, Jodonnis Rodriguez Jul 2016

Essays On The Effect Of Board Gender Diversity On Firm Risk, Performance, And Institutions' Ownership Preferences, Jodonnis Rodriguez

FIU Electronic Theses and Dissertations

This dissertation examines the effect of gender diversity on firm risk and financial performance, and on the stock ownership preferences of institutional investors. For the firm risk and financial performance analysis, we use U.S. firms listed on the S&P 500 and NSE-listed Indian companies. The two samples provide our study with the ability to study gender diversity in a developed and emerging market with distinct economic frameworks, cultural traditions, and legal environments.

Our empirical tests show that firms with more gender diversity are less risky and have higher financial performance than firms with less gender influence. These results ...


Cfo Turnover, Firm’S Debt-Equity Choice And Information Environment, Muhammad Bakhtear U. Talukdar Jun 2016

Cfo Turnover, Firm’S Debt-Equity Choice And Information Environment, Muhammad Bakhtear U. Talukdar

FIU Electronic Theses and Dissertations

The CEO and CFO are the two key executives of a firm. They work cohesively to ensure the growth of the firm. After the adoption of the Sarbanes Oxley Act (SOX) in 2002, the importance of CFOs has increased due to their personal legal obligation in certifying the accuracy of financial statements. Only a few papers such as Mian (2001), Fee and Hadlock (2004), and Geiger and North (2006) focus on CFOs in the pre-SOX era. However, a vacuum exists in research focusing exclusively on CFOs in the post-SOX era. The purpose of this dissertation is to delve into a ...


Essays On The U.S. Gaap-Ifrs Convergence Project, The Nature Of Accounting Standards, And Financial Reporting Quality, Assma M. Sawani Jun 2016

Essays On The U.S. Gaap-Ifrs Convergence Project, The Nature Of Accounting Standards, And Financial Reporting Quality, Assma M. Sawani

FIU Electronic Theses and Dissertations

In this dissertation, I examine the changes to the nature of the accounting paradigms of U.S. GAAP and International Financial Reporting Standards (IFRS) over the course of the U.S. GAAP and IFRS convergence project. I further examine whether the changes to the nature of IFRS following convergence impacts the financial reporting quality. The motivation for this study is to provide an initial review of the progress of the convergence process between U.S. GAAP and IFRS that aims to converge both sets of standards towards more principles-based paradigms. The ultimate goal of the convergence process was the development ...


Earnings Management To Achieve The Peer Performance Benchmark, Sheng Yi Jun 2016

Earnings Management To Achieve The Peer Performance Benchmark, Sheng Yi

FIU Electronic Theses and Dissertations

Other than three extensively researched earnings thresholds, avoiding earnings declines, avoiding negative earnings and avoiding negative earnings surprises (Burgstahler and Dichev 1997; Degeorge, Patel, and Zeckhauser 1999), peer performance is an additional threshold that is often mentioned in news reports, compensation contracts and analysts’ reports, while largely ignored in the academic research. Thus, I examine whether firms manage earnings to achieve peer performance. First, I examine accruals-based earnings management to achieve peer performance. The empirical results show that firms exhibit more income-increasing accruals management in the current year under the following situations: 1) when firms’ prior year performance is below ...


The Association Of Real Earnings Management With: Enterprise Resource Planning Systems, Audit Effort, And Future Financial Performance, Angel Arturo Pacheco Paredes Jun 2016

The Association Of Real Earnings Management With: Enterprise Resource Planning Systems, Audit Effort, And Future Financial Performance, Angel Arturo Pacheco Paredes

FIU Electronic Theses and Dissertations

Emerging research on real earnings management [REM] has expressed the concern that firms deviating from normal business practices may endure a negative impact on future cash flows and performance. This dissertation (in three essays) investigates the phenomenon of real earnings management in its association with: 1) enterprise resource planning systems [ERPs]; 2) audit report lags [ARLs]; and 3) future firm performance. In the first investigation I hypothesize that the increased monitoring associated with the implementation of an ERP will result in a decline in REM. In the second investigation I hypothesize that higher levels of REM will evoke greater auditor ...


Institutional Investors, Insiders And The Firm, Vinh Huy L. Nguyen May 2016

Institutional Investors, Insiders And The Firm, Vinh Huy L. Nguyen

FIU Electronic Theses and Dissertations

This dissertation is comprised of three chapters that focus on three topics related to institutional investors’ and registered insiders’ trading activities around corporate announcements. The purpose of the research is to provide more insights into the trading behavior of institutions and insiders around corporate events when they are influenced by the anticipation and arrival of new information. Data samples are stratified, regression models are estimated, and control variables are added to ensure the results are significant and robust.

The first chapter discusses the information signaling hypothesis around share repurchase announcements. I examine if institutions can trade profitability around the announcement ...