Business Commons^™

The Effects Of Pair Budget Goal Difficulty And Pair Identity On Decision-Making And Performance, Chaoping Li

Doctoral Dissertations

Mixed incentive compensation structures have been widely studied in the accounting literature (e.g., Tian et al. 2017; Dekker et al. 2012, Rothenberg 2011; Hwang et al. 2009). However, the findings in the literature as to the effectiveness of mixed incentives are not consistent. The inconsistency in the mixed incentives literature may be due to the various levels of social dilemma embedded in the research setting of the studies. Therefore, I experimentally investigated two factors that may reduce the embedded social dilemma issue and improve the effectiveness of mixed incentive compensation. In this study, student participants were assigned to pairs to …

Re-Thinking ‘Sustainability’: Management And Organization Theorizing For A More-Than-Human-World, Seray Ergene

Doctoral Dissertations

A widespread conversation has emerged around the concept of sustainability in management theory and practice today. The origins of this notion have forwarded a vision of economic development for improving social conditions in different parts of the world, as well as promoting environmental protection to reduce the harmful effects of economic activity on Earth (Brundtland Report, 1987). Emerging from these origins, solving sustainability problems today has come to signify attending to three seemingly distinct pillars: social equity, environmental protection, and economic development. In this dissertation I join these conversations by following recent theoretical discussions suggesting the pillars are actually interrelated …

The Linkages Among Market Structure, Market Conduct, And Service Quality: Analysis Of The U.S. Domestic Airline Industry, Amirhossein Alamdar Yazdi

Doctoral Dissertations

As supported by the dynamic structure-conduct-performance (S-C-P) paradigm, market structure affects conduct, and conduct determines firms’ performance (Mckinsey & Company Quarterly, 2008). Several researchers have looked at the S-C-P relationship with focus on price. Boreinstein, 1990; Beutel and McBride, 1992; Kim and Singal, 1993; Morrison, 1996; Veldhuis, 2005; Peters, 2006; Zhang and Round, 2009 looked at the effect of airline mergers on fares; some others have looked at the linkage between the imposition of fees and stock values (Barone, et al., 2012), ticket prices (Henrickson & Scott, 2012; Brueckner, et al., 2015); and some examine the effects of low-cost carriers …

Managing Traditional Pipeline And Platform Innovation, Shaoling Katee Zhang

Doctoral Dissertations

This dissertation explores emerging innovation phenomena in two domains: pipeline and platform innovation domains, which are distinguishable because innovations are very much different under them. Innovations under the pipeline innovation domain are often classified into a certain form, such as product innovations, while innovations in the platform innovation domain are not singularly confined to one form. Regarding the pipeline innovation domain, extant innovation literature has taken the predominant technological view while paid less attention on non-technological perspective. However, marketing innovations, which are non-technological type of innovation, are increasingly adopted worldwide. Thus, I introduce my Essay 1 to explore how marketing …

Integrated Routing Models For Enhanced Product And Service Delivery, Mohammad Reihaneh

Doctoral Dissertations

Logistics constitutes a key function of modern-day supply chains and an indispensable prerequisite for the support and growth of conventional brick-and-mortar and online businesses. Whether for procurement or delivery purposes, manufacturers and service providers seek efficient and reliable logistical services. A 2014 Bloomberg survey reports that 73% of supply chain managers are experiencing a shift in their attitude towards transportation services; a function they now view as a key element of their business strategy. The advent of new mobile technologies and online platforms, the use of intermodal logistics, and the multiplication of customer-selected delivery options continue to prompt the development …

Essays In Financial Economics: Announcement Effects In Fixed Income Markets, James J. Forest

Doctoral Dissertations

ABSTRACT ESSAYS IN FINANCIAL ECONOMICS: ANNOUNCEMENT EFFECTS IN FIXED INCOME MARKETS PHD IN FINANCE MAY 2018 JAMES J FOREST B.A., FRAMINGHAM STATE UNIVERSITY M.S., NORTHEASTERN UNIVERSITY Ph.D., UNIVERSITY OF MASSACHUSETTS – AMHERST Directed by: Professor Hossein B. Kazemi This dissertation demonstrates the use of empirical techniques for dealing with modeling issues that arise when analyzing announcement effects in fixed income markets. It describes empirical challenges in achieving unbiased and efficient parameter estimates and shows the importance of modelling a wide range of macroeconomic announcement effects to avoid omitted variable bias. Employing techniques common in Macroeconomics, financial market researchers are better …

Essays On The Asset Pricing Anomalies, Kyungyeon (Rachel) Koh

Doctoral Dissertations

This dissertation aims to shed light on the source of the asset pricing anomalies by investigating behavioral and rational explanations. The first essay, “Asset Efficiency and the Asset Growth Anomaly,” examines the source of the asset growth anomaly. I present findings that the anomaly is driven by inefficient firms, which support the behavioral hypothesis that investors on average underreact to some firms’ overexpansion. Firms with past records of high asset efficiency relative to their industry peers do not suffer lower stock performance following high growth. The overarching impact of asset efficiency shows that firm skill is highly relevant, for effective …

The Impact Of Material Weakness Presentation Structure And Internal Control Terminology On Investor Perceptions, Matthew Starliper

Doctoral Dissertations

Management is required to disclose any material weaknesses discovered during its evaluation to prepare the company’s financial statements in their internal control over financial reporting (ICFR) report. Across two experiments, I examine the impact of two presentation characteristics of a material weakness made up of multiple, smaller problems— (1) the structure of the presentation of the material weakness, which is whether the material weakness is identified first, followed by descriptions of its individual parts (Top Down structure) or vice versa (Bottom Up structure) and (2) whether or not the parts of the weakness are labeled with ICFR terminology (“significant deficiencies” …

Regulating Relationship Needs Via Joint Consumption: An Attachment Perspective, Jana M. Rosewarne

Doctoral Dissertations

Attachment style functions to regulate affect in relationships. I hypothesized that consumer decisions serve a similar purpose, producing distinct patterns of product preferences depending on people’s attachment goals. In a series of studies, I found that attachment avoidance predicted reduced preference for products framed as meeting closeness relationship goals and greater preference for products framed as meeting autonomy goals. The link between attachment anxiety and product preference depended on consumers’ emotions (S2) and relationship commitment (S3). Attachment style also predicted differences in the extent to which consumers thought about their partners when choosing products and their perceptions of how consumption …

Reimagining Rhodes’ Cape To Cairo Dream Or Columbus’ New Worlds Voyages? The Performance Implications Of Emerging Market Multinationals Executives' International Expansion Decisions, Leah Ndanga

Doctoral Dissertations

The extant literature has viewed internationalization through the lens of the expansion of developed markets multinational enterprises (DMMs) and newly industrialized markets’ multinational enterprises (NIMMs), largely overlooking emerging markets’ multinational enterprises (EMMs). The central argument of this study is that the internationalization of EMMs follows a different trajectory from that of DMMs. It addresses the question of how EMMs internationalize in terms of the countries to which they expand, the decision-making processes involved, and the impact of home country factors on the chosen internationalization processes. Methodological triangulation was used to collect data from interviews with senior executives of five large …

Examining The Sleeper Effect In Auditors' Evaluations Of Audit Evidence, Jennifer B. Mccallen

Doctoral Dissertations

Current auditing standards require auditors to consider qualifications of the source (e.g., credibility and competence of management) in assessing the quality (e.g., reliability) of audit evidence, especially in subjective audit areas. However, while auditing standards stress the importance of the evaluation of management, they do not prescribe how auditors should effectively identify and incorporate relevant information about the source into evidence evaluation. Psychology research highlights that credibility is multi-dimensional and, more importantly, competence is context-specific. That is, an expert in one area may lack the necessary knowledge and background in other areas. Recent research in psychology has identified a phenomenon …

When Doing Good Backfires: The Effects Of Corporate Social Responsibility Fit On The Decisions Of Long And Short-Term Investors, Chezham Sealy

Doctoral Dissertations

Investors, analysts, and news outlets have expressed concerns that corporate social responsibility (CSR) has deviated from its original altruistic purpose of improving society to a marketing ploy aimed at managing perceptions of shareholders and improving the bottom line of companies. In this study, I analyze how the fit of a company’s business operations to their CSR activities affects the investment willingness of long and short-term investors. While prior research shows numerous positive outcomes associated with CSR, I predict and find that low fit CSR activities can decrease the investment willingness of long-term investors when companies are involved in controversial “sin” …

Strengthening The Customer Experience Via Interactive Digital Tactics: Evaluating The Quantification Of Self And Gamification, George Pettinico

Doctoral Dissertations

Managing customer interactions has evolved, with firms shifting their focus from simply “selling” to customers to instead building more meaningful personal relationships with them. A key part of this new thinking is the customer experience, involving interactions between a customer and brand that provoke a meaningful personal reaction, and often include the consumer playing an active role in tailoring the experience. I examine two interactive innovations, the quantification of self (QOS) and gamification, that are being utilized by marketers to enrich the customer experience. QOS involves the production of highly-detailed individualized performance metrics for personal activity monitoring. Gamification is …

Essays On The Term Structure Of Volatility And Option Returns, Vincent Campasano

Doctoral Dissertations

The first essay studies the dynamics of equity option implied volatility and shows that they depend both upon the option’s time to maturity (horizon) and slope of the implied volatility term structure for the underlying asset (term struc ture). We propose a simple, illustrative framework which intuitively captures these dynamics. Guided by our framework, we examine a number of volatility trading strategies across horizon, and the extent to which profitability of trading strategies is due to an interaction between term structure and realized volatility. While profitable trading strategies based upon term structure exist for both long and short horizon options, …

The Effect Of Horizontal Inequity, Capacity For Budget Slack, And Severity Of Peer Overstatement On Managerial Reporting Behavior, Yiwen Li

Doctoral Dissertations

An ongoing stream of accounting research indicates that non-pecuniary factors significantly affect employees’ reporting behavior. This study investigates the behavioral effects of three non-pecuniary factors - horizontal pay inequity, capacity for budget slack, and severity of peer overstatement. The behaviors of interest are the employees’ level of honesty and whether or not they report a peer that is overstating.

In the experiment, participants acted as division managers who request funding from the owner of a fictitious company to produce certain parts. In each period, participants were paired with a different fictitious peer and were required to make two decisions under …

I See What You Say: Influential Nonverbal Signals Of Frontline Employees On Customer Outcomes, Shuang Wu

Doctoral Dissertations

This research aims to investigate the influential nonverbal signals of frontline employees on customer outcomes. Frontline employees play a vital role in initiating and maintaining customer relationships. The interactions between customers and employees influence not only the immediate reactions, including both affective and cognitive responses, but also customer outcomes, like purchase intention, satisfaction, perceived service quality, and positive word-of-mouth. Both qualitative and quantitative methodologies are employed in this dissertation.

Previous studies examined the effects of employee nonverbal signals on customers’ cognitive responses, but limited research has been done on the affective responses of customers. Affect-based trust, positive affect, negative affect, …

Improvisation And Leadership Development: Understanding Improvisational Theater Arts As Leadership Skills, Jack Skalican

Doctoral Dissertations

Leadership development is immersed in a philosophical struggle. Past efforts at developing leaders have missed a set of skills important to the role of today’s leaders. Since Frederick Taylor invented the practice of scientific management, the study of management and leadership has largely focused on traits, practices, and behaviors that conform to this model such as planning, analysis, control, and monitoring. Missing in this focus, however, are less transactional leadership skills like intuition, improvisation, and creativity. As a result, organizations have begun drawing on improvisational theater skills as one answer to fill this leadership development gap.

This case study focuses …