Business Commons^™

A Forgiving Workplace: An Investigation Of Forgiveness Climate, Individual Differences And Workplace Outcomes, Susie Cox

Doctoral Dissertations

Although forgiveness has been studied for centuries, it is a relatively new area of study in organizational behavior. Organizational climate has a history of influencing individual behaviors. This dissertation considers how a climate of forgiveness may foster a willingness to forgive in individuals. A measure of forgiveness climate is developed and empirically examined. The results of this study support the hypothesis that a cohesive/supportive climate and a trustworthy/integrity climate relate to a climate of forgiveness. Furthermore, this study examines the effects of climate on willingness to forgive. A scenario-based scale to measure willingness to forgive workplace offenses is developed. Willingness …

Optimal Lot-Sizing, Pricing, And Product Intergenerational Lifestyle Decisions For The Case Of Disruptive Innovations In Fashion, Ryan Samuel Sale

Doctoral Dissertations

The objective of this dissertation is to determine production schedules, production quantities, selling prices, and new product introduction timing to fulfill deterministic price-dependent demand for a series of products in such a way as to maximize profit per period.

In order to accomplish the above task, some main assumptions are made. First, it is assumed that the series of products being considered are associated with sequential non-disruptive innovations in technology as well as disruptive innovations in fashion. That is to say, the products represent subsequent generations in the same family of products in an industry that experiences repeated minor technological …

An Empirical Investigation Of The Fairtax As An Alternative To The Federal Personal Income, Corporate Income, Estate And Gift, And Payroll Taxes, Yingxu Kuang

Doctoral Dissertations

Dissatisfaction with the current federal tax system is fostering serious interest in a national retail sales tax. Specifically, the FairTax Plan intends to replace most of the federal taxes with a national retail sales tax and is gaining momentum in Congress because of its purported progressive features. The FairTax is promoted as being progressive but there is considerable opposition to this claim.

Using the most recent 2005 Consumer Expenditure Survey (CES) data and estimating lifetime income from a Panel Study of Income Dynamics (PSID) panel tracked over 1968-2005, the distribution impacts of the FairTax Plan are examined, as well as …

Attitudes Related To Ceo Compensation, Donald S. White

Doctoral Dissertations

This dissertation examines attitudes of individuals related to Chief Executive Officer (CEO) compensation within the context of interactions between organizational variables (level of employee pay, firm performance, and corporate social responsibility) and individual-level variables (equity sensitivity, race similarity to CEO, and respondent's pay). Vignettes (see Appendix A) were created in which respondents will have an opportunity to express their opinions on the distributive justice of CEO pay. The CEOs presented in the vignettes represented non-specific companies and had the same level of high total compensation. The respondents provided opinions of CEO pay and information about their own pay on a …

Value Relevance Of Deferred Taxes In Mergers And Acquisitions, Wei-Chih Chiang

Doctoral Dissertations

The major concern in a mergers and acquisitions (M&A) transaction is how to determine the economic benefits and burdens and allocate them among the participating firms. Part of this concern can be described as the question of how the participating firms ascertain and price the potential tax benefits of the target's tax attributes.

Different from prior research, which focuses on the reaction of the market, this study emphasizes the viewpoint of the participating firms in pricing the target firms' deferred taxes when determining the acquisition price. The results indicate that the participating firms assign value to the target firms' deferred …

Tax Policy Questions Regarding The Federal Estate Tax And Charitable Bequests: A Two State Analysis Of Probate Records, Steven Hanke

Doctoral Dissertations

There is considerable support for extending the temporary repeal of the federal estate tax in 2010 into a permanent repeal. Although repealing the federal estate tax would simplify the current tax system, it may also impair the federal government's ability to prudently aid eleemosynary organizations if charitable bequests' preferential tax treatment is a budget efficient policy. Furthermore, overall charitable bequests may also decline in the absence of a federal estate tax.

Using Virginia and Louisiana probate records from the years 2000-2005, tax policy questions are examined regarding the federal estate tax and charitable bequests. Tobit regression models, adjusted for heteroscedasticity …

Earnings Management Around Secondary Equity Offerings By Insiders, Hui Di

Doctoral Dissertations

Accruals-based earnings management is becoming a more common practice. Firms have strong incentives to manage earnings around secondary equity offerings by insiders (insider offerings) to raise offer prices. However, the literature on earnings management around insider offerings is limited and provides mixed evidence of earnings management. In this study, I investigate the motivations and the extent of earnings management around insider offerings.

This study examines a sample of 490 secondary equity offerings made by insiders over the period 1989 to 2005. Inconsistent with the managerial opportunism hypothesis, I find negative adjusted discretionary total accruals before insider offerings. While discretionary accruals …

Antecedents Of Entrepreneurial Orientation: A Contingency Approach, Laurent Stephane Josien

Doctoral Dissertations

This research was created in order to offer a better understanding of the entrepreneurial orientation construct. Based on the literature review several antecedents of the entrepreneurial orientation construct were identified: risk, achievement, innovation, locus of control, self-esteem, opportunity, autonomy, proactiveness, and competitive aggressiveness. Relying on the contingency theory developed by Burns and Stalker (1961), it was decided to use the Carland's trichotomy of entrepreneurs as a moderator variable between the antecedents and the entrepreneurial orientation construct. As a result, three main areas of research were identified. The first area deals with determining which dimensions are underpinning the entrepreneurial orientation construct, …