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Do Accruals Exacerbate Information Asymmetry In The Market?, Sonia Wasan Jan 2006

Do Accruals Exacerbate Information Asymmetry In The Market?, Sonia Wasan

LSU Doctoral Dissertations

A considerable body of evidence, both archival and experimental, suggests that accounting accruals are heterogeneously interpreted by investors. In this study, I examine whether the information asymmetry among investors arising from this heterogeneous interpretation, implied in these empirical results, affects transactions costs in the form of the bid-ask spread and its adverse selection component. I examine this impact both, in general, for all trading activity occurring for a firm over a continuous flow of information during the year and around the first release of accrual information for each quarter. The results of the study provide empirical evidence of a positive …


Factors Related To The Developmental Experiences Of Youth Serving As Louisiana 4-H Camp Counselors, David Nathan Carter Jan 2006

Factors Related To The Developmental Experiences Of Youth Serving As Louisiana 4-H Camp Counselors, David Nathan Carter

LSU Doctoral Dissertations

The purpose of this study was to investigate the developmental experiences of Louisiana high-school-aged 4-H youth who volunteer as counselors at Louisiana 4-H summer camps. A total of 288 counselors from 10 different camping sessions participated in the study from June through August of the summer of 2006. The Youth Experiences Survey 2.0 and Developmental Experience Survey were utilized to measure the personal characteristics and developmental experiences of 4-H camp counselors. The Youth Experiences Survey 2.0 was developed by Hansen and Larson of the University of Illinois, Urbana-Champaign and the Developmental Experience Survey was developed by the researcher. Results from …


Factors That Influence Traditional-Age, High-Achieving Students To Enroll At A Research-Extensive University In The Southern Region Of The United States, Roy Cleveland Brooks, Jr. Jan 2006

Factors That Influence Traditional-Age, High-Achieving Students To Enroll At A Research-Extensive University In The Southern Region Of The United States, Roy Cleveland Brooks, Jr.

LSU Doctoral Dissertations

The primary purpose of this study was to determine if a model existed that significantly increased the researcher's ability to accurately explain the enrollment status of high-achieving freshmen based on the influence of selected demographic and academic characteristics. Since World War II, the need for students to obtain an outstanding postsecondary education in order to compete for the best positions in today's job market has become increasingly important. Thus, the need exists for higher education institutions to offer competitive academic programs that will attract top students and faculty. Since the number of graduating high school students is predicted to decline …


Louisiana Cotton, Rice, Soybean And Sugarcane Farmer Stakeholders: Who Are They And What Are Their Perceptions Of Farming Practices As Related To The Environment, Robert James Soileau Jan 2006

Louisiana Cotton, Rice, Soybean And Sugarcane Farmer Stakeholders: Who Are They And What Are Their Perceptions Of Farming Practices As Related To The Environment, Robert James Soileau

LSU Doctoral Dissertations

This study identified the stakeholders of Louisiana plant commodity farmers and rated them in terms of importance. Findings of this study show that farmers/ranchers, LSU AgCenter Experiment Station Research personnel, family, consumers, farm labor and agriculture chemical, fertilizer and seed dealers are the most important stakeholders. The second aspect of this study was to discover the stakeholder perceptions of agricultural practices and their relationship to the environment. An environmental perceptions survey was conducted with two of the most important stakeholder groups identified – Experiment Station Research Faculty associated with plant commodities and Louisiana consumers. LSU AgCenter Experiment Station Research Faculty …


Spatial Diversification, Dividend Policy, And Credit Scoring In Real Estate, Darren Keith Hayunga Jan 2006

Spatial Diversification, Dividend Policy, And Credit Scoring In Real Estate, Darren Keith Hayunga

LSU Doctoral Dissertations

Built on the foundation of economic principles, real estate offers many pursuits of academic discovery within the realm of finance. This dissertation examines three areas of real estate finance. In the first chapter, I use the unique real estate characteristics of heterogeneity, immobility, and localized markets to examine the spatial aspects of large-scale commercial real estate portfolios. The results demonstrate a clear need for portfolio managers to diversify properties based upon distances between properties. The second chapter examines another large-scale real estate portfolio, the real estate investment trust, which is held by investors seeking dividend income. Despite the importance of …


The Perils Of Workplace Recognition: Antecedents And Consequences Of Discomfort Associated With Being The Target Of Threatening Upward Comparison, Stephanie Case Henagan Jan 2006

The Perils Of Workplace Recognition: Antecedents And Consequences Of Discomfort Associated With Being The Target Of Threatening Upward Comparison, Stephanie Case Henagan

LSU Doctoral Dissertations

This dissertation explores theoretical links among interpersonal, perceptual, and situational variables and sensitivity about being the target of threatening upward comparisons (STTUC) within a workplace setting. It also investigates affective and behavioral responses outperformers may enact to decrease effects thought to be associated with STTUC. Because of the novelty of investigating STTUC in a field sample, the actual nature of the relationships among STTUC and the focal study variables were examined in multiple ways. Specifically, workplace outperformers’ interpersonal sensitivity, empathic concern, and competitive psychological climate, along with actual threat experienced by the outperformed, were all expected to increase the likelihood …


The Effectiveness Of Virtual Facilitation In Supporting Gdss Appropriation And Structured Group Decision Making, Harold Joseph Lagroue Jan 2006

The Effectiveness Of Virtual Facilitation In Supporting Gdss Appropriation And Structured Group Decision Making, Harold Joseph Lagroue

LSU Doctoral Dissertations

Since their introduction a quarter of a century ago, group decision support systems (GDSS) have evolved from applications designed primarily to support decision making for groups in face-to-face settings, to their growing use for “web conferencing,” online collaboration, and distributed group decision-making. Indeed, it is only recently that such groupware applications for conducting face-to-face, as well as “virtual meetings” among dispersed workgroups have achieved mainstream status, as evidenced by Microsoft’s ubiquitous advertising campaign promoting its “Live Meeting” electronic meeting systems (EMS) software. As these applications become more widely adopted, issues relating to their effective utilization are becoming increasingly relevant. This …


Three Essays On Corporate Acquisitions, Bidders' Liquidity, And Monitoring, Huihua Li Jan 2006

Three Essays On Corporate Acquisitions, Bidders' Liquidity, And Monitoring, Huihua Li

LSU Doctoral Dissertations

This dissertation consists of three essays on corporate acquisitions, bidders’ liquidity and monitoring. In the first essay, “Acquisitions and Bidders’ Liquidity: Evidence from Successful and Unsuccessful Takeovers”, I examine the impact of corporate acquisitions on bidders’ liquidity. I find that liquidity improves for bidders that complete the takeovers but remains unchanged or decreases for unsuccessful bidders. Takeovers of public firms result in similar liquidity improvements as do takeovers of private firms. Takeovers that use stock as the method of payment have significantly more improvement in liquidity than takeovers that use cash as the payment method. These results suggest that changes …


"To Integrate Or To Differentiate?" - Towards Resolving A Multi-Channel Dilemma Investigation Of The Effects Of Channel Integration Strategies On Consumers' Evaluations Of Multi-Channel Utility And Their Adoption Of Multi-Channel Shopping, Elena Kiryanova Bernard Jan 2006

"To Integrate Or To Differentiate?" - Towards Resolving A Multi-Channel Dilemma Investigation Of The Effects Of Channel Integration Strategies On Consumers' Evaluations Of Multi-Channel Utility And Their Adoption Of Multi-Channel Shopping, Elena Kiryanova Bernard

LSU Doctoral Dissertations

Multi-channel retailers have been adopting different multi-channel formats that range from complete channel separation (e.g., Victoria's Secret) to close integration (e.g., Bed, Bath and Beyond). The purpose of this dissertation is to determine which multi-channel strategy offers the most value to multi-channel shoppers. The success of a multi-channel retailing strategy is believed to depend on the degree of channel complementarity as perceived by the retailer's customers. Channel complementarity is defined as the degree to which multiple retail channels work synergistically to create value. Complementary channels give customers integrated solutions that create more value than the sum of the parts. It …


Stepping Out Of The Shadow: The Leadership Qualities Of Successors In Family Business, John James, Iii Cater Jan 2006

Stepping Out Of The Shadow: The Leadership Qualities Of Successors In Family Business, John James, Iii Cater

LSU Doctoral Dissertations

The purpose of this study is to better understand the development of successors in the family business and their approach to the leadership of the firm. Foundational concepts in the family business literature and leadership literature are reviewed. I propose an integration of leadership theory into family business studies. I examine the reasons successors join the family business, the successors development from follower to leader, differences between founders and successors, and the leadership qualities of successors. A case study approach is followed, using a mixture of qualitative interviews and a survey questionnaire, the Organizational Leadership Assessment. Six family businesses are …


The Influence Of Tobacco Merchant Education And Enforcement Activities On The Rate Of Tobacco Use Among Youth In Louisiana, Leslie Hope Brougham Jan 2006

The Influence Of Tobacco Merchant Education And Enforcement Activities On The Rate Of Tobacco Use Among Youth In Louisiana, Leslie Hope Brougham

LSU Doctoral Dissertations

The purpose of this study is two-fold: 1) to determine whether a relationship exists between the self-reported tobacco use by secondary students in Louisiana and the tobacco sale rate to persons under the age of 18 in those parishes; and 2) to investigate the relationship between merchant education in a parish and the parish tobacco sale rate to persons under the age of 18 in those parishes. Multiple data sources were utilized to include tobacco use among secondary students, education provided to merchants, and tobacco sales to minors compliance checks. Aggregated parish data for each of the data sources were …


Suicide And Community Traumatic Events: Is There A Connection?, Regina T. Praetorius Jan 2006

Suicide And Community Traumatic Events: Is There A Connection?, Regina T. Praetorius

LSU Doctoral Dissertations

The purpose of this study was to determine if a relationship exists between community traumatic events (CTEs) such as the September 11, 2001 terrorist attacks and the temporal distribution of suicide in a metropolitan Louisiana parish (county) in the Southern United States over the period of January 1, 1994 to December 31, 2004. The researcher used data on suicides (homicides and accidental deaths were used for comparison) in the selected parish to describe the distribution of suicides over the 11 year period. A procedure was developed for identifying and categorizing CTEs sustained by the selected parish (county). A spectral analysis …


Factors Influencing The Importance Of Incorporating Competencies Regarding Mass Casualty Incidents Into Baccalaureate-Degree Nursing Programs As Perceived By Currently Employed Faculty, Kristin Whitty Jan 2006

Factors Influencing The Importance Of Incorporating Competencies Regarding Mass Casualty Incidents Into Baccalaureate-Degree Nursing Programs As Perceived By Currently Employed Faculty, Kristin Whitty

LSU Doctoral Dissertations

Whether they are naturally occurring, caused by environmental forces, or generated by humans, disasters have placed extraordinary stresses on society. Following September 11, 2001, the Department of Homeland Security was created to protect the nation and coordinate responses to future emergencies at the federal, state, and local levels. However, Governmental agencies can’t handle all aspects of mass casualty events. Healthcare professionals, such as nurses, who are knowledgeable and trained in mass casualty incidents (MCIs) are needed to provide competent care to the victims. Although others expect a knowledgeable nursing response, the majority of nurse educators have not received mass casualty …


The Impact Of The Louisiana Master Gardener Program On The Perceived And Actual Horticultural Knowlede Levels Of Program Participants, Bobby Hugh Fletcher Jan 2006

The Impact Of The Louisiana Master Gardener Program On The Perceived And Actual Horticultural Knowlede Levels Of Program Participants, Bobby Hugh Fletcher

LSU Doctoral Dissertations

The primary purpose of this study was to determine the impact of participation in the master gardener program on: a. Self-perceived knowledge in selected horticultural areas; b. Knowledge in selected areas of horticulture as measured by a researcher designed test; and c. Use of best management practices (BMPs) in horticultural practice. Gardening is a favorite pastime in the United States that has therapeutic and rewarding benefits. Currently, there is a great demand for accurate gardening (horticultural) information from green industry users such as gardeners from all backgrounds and areas. There is a need for research-based horticultural information to be provided …


How Voice Affects Perceptions Of Relationship Wih Adults, Ownership, And Engagement In Youth, Melissa D. Wade Cater Jan 2006

How Voice Affects Perceptions Of Relationship Wih Adults, Ownership, And Engagement In Youth, Melissa D. Wade Cater

LSU Doctoral Dissertations

The purpose of this study was to determine if youth voice affects the ownership and engagement experienced by youth in a county 4-H program. For the treatment group, a youth-led approach was used where "having a voice" included youth sharing decision-making power with the adults in the program. The comparison group consisted of 4-H members in three other clubs in the county. These youth experienced an adult-led approach where the decisions about the club programming were made strictly by the adults. The Youth Voice Survey instrument was developed to assess youths' perceptions of ownership, engagement, and relationship with adults at …


The Meaning Of Masculinity For Male Baccalaureate Nursing Program Graduates, Kenneth Tillman Jan 2006

The Meaning Of Masculinity For Male Baccalaureate Nursing Program Graduates, Kenneth Tillman

LSU Doctoral Dissertations

Previous researchers have reported that societal definitions of masculinity may act as a barrier to men entering the nursing profession, and that men who do enter nursing may hold a different view of masculinity. The purpose of this study was to describe the meaning of masculinity for recent male baccalaureate nursing program graduates. In addition, the study explored how the participants’ perceived meaning of masculinity shaped or influenced their nursing education experiences, and in turn how their nursing education experiences may have shaped or influenced their perceived meaning of masculinity. A phenomenological research design was used to study eight male …


Using The Fasb's Qualitative Characteristics In Earnings Quality Measures, Abhijit Barua Jan 2006

Using The Fasb's Qualitative Characteristics In Earnings Quality Measures, Abhijit Barua

LSU Doctoral Dissertations

In this study, I develop a measure of earnings quality by using qualitative characteristics of financial statement information specified in the Statement of Financial Accounting Concepts (SFAC) No. 2 (FASB 1980). I derive a summary measure of earnings quality by applying factor analysis on fifteen variables representing different components of two primary dimensions of earnings quality: relevance and reliability. I then test the validity of the earnings quality construct by examining whether the construct reflects decision usefulness that is operationalized in two ways: value relevance and cost of capital analyses. I provide empirical evidence suggesting that the earnings quality construct …


The Impact Of Masking Of Persuasive Intent On Persuasive Message Effectiveness, Christina Simmers Rodrigue Jan 2006

The Impact Of Masking Of Persuasive Intent On Persuasive Message Effectiveness, Christina Simmers Rodrigue

LSU Doctoral Dissertations

The decreased dependency of marketing managers on traditional message forms (i.e., commercials) has increased the use of nontraditional message forms (i.e., product placement) in marketing communication. These newer message forms are unique because their persuasive intent is concealed by the presentation method and, therefore, may be processed differently than the traditional message forms. Consequently, this paper examines three major issues that arise out of the integration of nontraditional message forms into marketing communication, including (1) incorporating nontraditional message forms into the traditional persuasion literature, (2) introducing a new persuasion element (termed masking of persuasive intent) and its role in the …


Factors Which Influence Client Satisfaction With The Services Of Community Development Corporations, Shanta Harrison-Proctor Jan 2006

Factors Which Influence Client Satisfaction With The Services Of Community Development Corporations, Shanta Harrison-Proctor

LSU Doctoral Dissertations

The primary purpose of this study was to determine factors which influence client satisfaction with the services of community development corporations (CDCs) in metropolitan regions of Louisiana. The CDCs were evaluated based on five specific criteria: housing, social services, workforce development, educational enrichment, and community outreach. The objectives addressed were: description of clients, levels of client satisfaction, and relationships between satisfaction and selected demographic characteristics. The instrument used in this study was a researcher-designed survey questionnaire used to collect client information. It was comprised of two sections – demographics and client satisfaction. The target population for this study was adult …


Level Of Youth Voice In The Decision-Making Process Within The 4-H Youth Development Program As Perceived By State 4-H Program Leaders, State 4-H Youth Development Specialists, And 4-H Agents/Educators, Todd Anthony Tarifa Jan 2006

Level Of Youth Voice In The Decision-Making Process Within The 4-H Youth Development Program As Perceived By State 4-H Program Leaders, State 4-H Youth Development Specialists, And 4-H Agents/Educators, Todd Anthony Tarifa

LSU Doctoral Dissertations

This study aimed at determining the level of inclusiveness of youth voice in the decision-making process in the 4-H youth development program. It described the 4-H program’s position on youth voice among State 4-H Program Leaders, 4-H State Youth Development Specialists, and 4-H Youth Agents/Educators. The information gathered was utilized in identifying the level of inclusiveness of youth voice in the decision-making process to better understand how to suit youth’s needs, identify promising practices, and barriers. Three underlying constructs were identified that represented State 4-H Program Leader’s, 4-H Youth Development Specialist’s, and 4-H Agent’s/Educator’s personal views on youth voice in …


Consumer Expectation Formation In Health Care Services: A Psycho-Social Model, Kenneth Randall Russ Jan 2006

Consumer Expectation Formation In Health Care Services: A Psycho-Social Model, Kenneth Randall Russ

LSU Doctoral Dissertations

A psycho-social model of consumer expectation formation in a health care services context was developed and tested. A field study involving obstetrical patients (n=171) at a large women’s specialty hospital in the southeast was conducted. Initial support for the structural model which posits that consumer expectations in health care services are multidimensional involving role, process, outcome, and service quality was found. Furthermore, the research identified that the uncertainty of a health service encounter may cause certain consumer segments to choose coping strategies and expectation processes based on their locus of control orientation from along a continuum ranging from “approach-active” to …


The Lived Experience Of Nurses Working With Student Nurses In The Acute Care Clinical Environment, Donna Coffey Hathorn Jan 2006

The Lived Experience Of Nurses Working With Student Nurses In The Acute Care Clinical Environment, Donna Coffey Hathorn

LSU Doctoral Dissertations

The purpose of this phenomenological qualitative study was to describe the lived experience of nurses’ who work with baccalaureate student nurses in the acute care clinical environment. Because of the nursing shortage nursing education is challenged with equipping a safe qualified workforce while preventing or reducing student attrition. Students may choose to leave the profession or receive less than optimal learning experiences when exposed to negative socialization behaviors of nurses while in the clinical environment. Findings from this study can be used to foster collaboration between nursing education and nursing service in the development of positive clinical environments for nurses …


The Multiple Dimensions Of The Interfirm Network: The Critical Sources Of Product Innovation, Thongchai Srivardhana Jan 2006

The Multiple Dimensions Of The Interfirm Network: The Critical Sources Of Product Innovation, Thongchai Srivardhana

LSU Doctoral Dissertations

This dissertation examines the impacts of interfirm variables on both invention and commercialization activities, following Greve’s (2003) suggestion that innovation research will be enriched if more studies integrate invention and commercialization activities to understand the entire innovation development process. Utilizing two established theoretical perspectives—organizational learning and institutional theory—six sets of hypotheses are developed containing the following interfirm variables: 1) direct and indirect ties, 2) strength of direct ties, 3) structural holes, 4) prominence of direct partners, 5) exploration and exploitation partners, and 6) horizontal and vertical networks. The dissertation also predicts that these interfirm variables would contribute to either invention …


Health Literacy: The Knowledge And Experiences Of Senior Level Baccalaureate Nursing Students, Catherine M. Cormier Jan 2006

Health Literacy: The Knowledge And Experiences Of Senior Level Baccalaureate Nursing Students, Catherine M. Cormier

LSU Doctoral Dissertations

The purpose of this study was to assess the health literacy knowledge and experiences of senior level baccalaureate nursing students enrolled at state universities in Louisiana. Three hundred and sixty-one students from eight baccalaureate nursing programs agreed to participate in the study. The Health Literacy Knowledge and Experience Survey (HL-KES) was utilized to measure the health literacy knowledge and experiences of participants. Participants were able to identify low socioeconomic groups as high risk for low health literacy skills and were strongly aware of the consequences associated with low health literacy skills. Knowledge gaps were evident in the following areas: identifying …