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Full-Text Articles in Business
The Impact Of Cmo Tenure On Brand Equity And Cost Of Capital: Insights From Business To Consumer Industries, Tracey A. Swartz
The Impact Of Cmo Tenure On Brand Equity And Cost Of Capital: Insights From Business To Consumer Industries, Tracey A. Swartz
Theses and Dissertations
This paper investigates the relationship between CMO tenure and firm risk as measured by cost of capital. The author develops a conceptual model linking the direct impact of CMO tenure on the firm’s cost of capital and indirect impact through brand equity. The hypotheses are tested using data on 125 public US-based firms between 2004 and 2013. The findings suggest that longer CMO tenure results in higher brand equity. Further, longer CMO tenure reduces cost of capital through its impact on brand equity. The author also finds that the impact of CMO tenure on brand equity is strengthened when the …
Altering Time: The Effect Of Feedback Frequency On Employee Behavior, Nate Waddoups
Altering Time: The Effect Of Feedback Frequency On Employee Behavior, Nate Waddoups
Theses and Dissertations
Advances in technology have made it possible for employers to provide performance feedback to employees on a more frequent basis. This study investigates how different feedback frequencies can alter employees’ perceptions of time and subsequently how these altered perceptions influence employee productivity. I predict and find that feedback frequency alters the way employees break up or segment their work time—a process that I refer to as feedback-driven time segmenting. Ultimately I find that this process causes feedback frequency to have opposing effects on employee productivity. Specifically employees who receive more frequent feedback find fewer task efficiencies than employees who receive …
Investor Reactions To Complex Financial Accounting Disclosures: Experimental Evidence From The Tax Disclosure Of Permanently Reinvested Earnings, Laura N. Feustel
Investor Reactions To Complex Financial Accounting Disclosures: Experimental Evidence From The Tax Disclosure Of Permanently Reinvested Earnings, Laura N. Feustel
Theses and Dissertations
This paper investigates how increasing the transparency of complex financial accounting disclosures affects investor judgments. The income tax disclosure of permanently reinvested earnings is the context of this investigation as the Financial Accounting Standards Board (FASB) is currently evaluating income tax disclosures and has specifically identified the disclosure of permanently reinvested earnings as an area to be reevaluated. Current standards allow corporations flexibility in their disclosures that can lead investors to be surprised by changes in a corporation’s assertions regarding the reinvestment of foreign earnings. My study suggests that increasing the transparency of complex disclosures through the explicit reporting of …
Antecedents To The Selection Of Ceos With Higher Levels Of Narcissism And How Ceos With Higher Levels Of Narcissism Affect The Ceo Succession Process, Ormonde R. Cragun
Antecedents To The Selection Of Ceos With Higher Levels Of Narcissism And How Ceos With Higher Levels Of Narcissism Affect The Ceo Succession Process, Ormonde R. Cragun
Theses and Dissertations
This dissertation investigates the antecedents to the selection of CEOs with higher levels of narcissism, as well as their impact on the CEO succession process. The first study predicts how and when boards select CEOs with higher levels of narcissism. I predict when firm performance is low, environmental dynamism is high, and when environmental munificence is high, the board is more likely to select a CEO with higher levels of narcissism. I further predict that environmental conditions (i.e., dynamism and munificence) have a moderating effect on the relationship between firm performance and the level of narcissism of the newly-selected CEO. …
Mitigating Advocacy Bias: The Effect Of The Reviewer Role On Tax Professional Judgment, Mary E. Marshall
Mitigating Advocacy Bias: The Effect Of The Reviewer Role On Tax Professional Judgment, Mary E. Marshall
Theses and Dissertations
Prior literature finds tax professionals exhibit advocacy bias, a threat to tax professionals’ objectivity, which can expose accounting firms and their clients to penalties for overly aggressive tax reporting decisions. Mitigating this bias has been the topic of several prior studies; however, research thus far has focused on how reviewers identify bias within tax research memorandums (e.g., stylized writing or other obvious cues). In an experiment administered to seventy-five tax professionals, this study isolates the effect of the reviewer role and compares professionals’ evidence evaluation and conclusions by role (i.e., reviewer or preparer). I find professionals who occupy the reviewer …
The Effect Of Social Exclusion On Shoplifting, Christopher Ling
The Effect Of Social Exclusion On Shoplifting, Christopher Ling
Theses and Dissertations
This dissertation examines the effect of social exclusion on shoplifting. Shoplifting is a serious problem for marketers, yet surprisingly little attention in the literature has been paid to its underlying social factors. The current research therefore seeks to document conditions under which, and the process through which, consumers may engage in aggressive behavior in the form of shoplifting. Supporting the proposition that shoplifting is an antisocial response to social exclusion that depends on prior shoplifting experience, four studies provide evidence that prior shoplifters (vs. nonshoplifters) are more likely to shoplift again when they are socially excluded because they expect that …
Innovative Revenue Management Practices With Probabilistic Elements, Övünç Yılmaz
Innovative Revenue Management Practices With Probabilistic Elements, Övünç Yılmaz
Theses and Dissertations
Sale of products with a probabilistic nature, where customers do not know which product they will receive at the time of service, has become popular over the recent years. In the revenue management literature, there has been a growing interest in understanding these modern approaches using analytical techniques. On the other hand, customer-centric revenue management has been replacing the long-standing inventory-centric approach because of the availability of rich data sets by focusing on understanding and predicting customer behavior and then optimizing price and/or quantity related decisions. In this dissertation, we take a customer-centric approach and do not only provide analytical …
Toward A Theory Of Full Life Cycle Recruiters, Michael C. Campion
Toward A Theory Of Full Life Cycle Recruiters, Michael C. Campion
Theses and Dissertations
Despite their operational and strategic importance to their firms, recruiters remain virtually invisible within management scholarship today. In this dissertation, I draw on research from a variety of theoretical perspectives and use role theory as a foundation for developing a theory intended to generate insight into the major individual, social, and contextual factors that underpin their behavior and performance. I define full life cycle recruiters as quasi-agentic brokers of resources among parties internal and external to a firm who operate at the intersection of social systems, are involved in recruiting, assessment, and onboarding processes, and adopt multiple micro roles with …
An Investigation Of Buyers’ Forecast Sharing And Ordering Behavior In A Two-Stage Supply Chain, Minseok Park
An Investigation Of Buyers’ Forecast Sharing And Ordering Behavior In A Two-Stage Supply Chain, Minseok Park
Theses and Dissertations
Profitably balancing demand and supply is a continuous challenge for companies under changing market conditions, and the potential benefit of collaboration between supply chain partners cannot be overlooked by any firm who strives to succeed. One of the key elements to successful collaboration is sharing of forecast information between supply chain partners. However, when supply shortage is expected, buyers may inflate order quantities and/or order forecasts to secure sufficient supply. An important question that arises is how the supplier should allocate inventory to customers when shortage exists. Literature shows that certain allocation policies can reduce buyers’ order inflation behavior. However, …
Essays On Bank Loans, Deposit Insurance, And Deregulation, Herman Saheruddin
Essays On Bank Loans, Deposit Insurance, And Deregulation, Herman Saheruddin
Theses and Dissertations
In my first essay, using a novel dataset that merges the Dealscan database and 8-Ks between 1994-2014, I find that on average, only about 31% of bank loans are announced by firms. Among those loans announced, about 60% are cleanly announced and 40% are announced together with other events. The three-day Cumulative Abnormal Stock Return (CAR) following a loan announcement is positive and both statistically and economically significant, which on average about +39 b.p., in line with the theory of bank loan specialness. This finding is mainly driven by bank-dependent firms. Next, I find significant evidence of sample selection bias …
When Auditors’ Skeptical Judgments Do Not Lead To Skeptical Actions, Erin Michelle Hawkins
When Auditors’ Skeptical Judgments Do Not Lead To Skeptical Actions, Erin Michelle Hawkins
Theses and Dissertations
Auditors are required to maintain professional skepticism through the course of an audit engagement. Professional skepticism is maintained through both skeptical judgment and observable skeptical behavior (skeptical action). However, auditors who exhibit professional skepticism in judgment do not always exhibit professional skepticism in action. The present study examines whether social presence alters the likelihood of auditors acting on skeptical judgments by utilizing an experimental setting where participants interact with a hypothetical client using four different communication mediums varying in social presence. Results suggest that auditor-client interactions high in perceived social presence inhibit auditors from acting on skeptical judgments compared to …
Two Essays On Social Sharing Effects On Consumer Memories, Li Huang
Two Essays On Social Sharing Effects On Consumer Memories, Li Huang
Theses and Dissertations
Social sharing is universal in everyday life. Every day consumers share news, opinions, and personal experiences using different media, including face-to-face communications, cellphones, texting, email, and other social media platforms (e.g. Facebook, Twitter). Word-of-Mouth, a common type of social sharing has been found to be fundamental to marketing and has been shown to significantly impact firms’ sales and revenues. However little is known about the effects of WOM on consumer memories. Since consumer memory is an important variable in marketing due to its significant impact on consumer judgments and decisions, my dissertation addresses this gap and examines the effects of …
Two Essays On The Impact Of Memory On Consumer Well-Being And Self-Definition, Kara Bentley
Two Essays On The Impact Of Memory On Consumer Well-Being And Self-Definition, Kara Bentley
Theses and Dissertations
Consumer memory is an important variable for marketers to study because it is well documented that memories influence consumer attitudes, preferences, and behavioral intentions (Chattopadhyay and Alba 1988). In my dissertation, I focus on two specific types of consumer memories that are important for consumer well-being and self-definition – memories of shared (social) experiences and memories of special experiences. In my first essay, I contend that shared experiences are remembered better than individual experiences because of their positive impact on consumer well-being, while in my second essay, I investigate the manner in which memories of special experiences, which are inherently …
Sustainable, Operations-Enabled Solutions For Reducing Product Waste, Erin C. Mckie
Sustainable, Operations-Enabled Solutions For Reducing Product Waste, Erin C. Mckie
Theses and Dissertations
The traditional linear production system where products are created, used, and then disposed of is no longer a viable business model for many firms. A combination of growing populations, increases in consumerism, and urbanization are placing unprecedented pressures on our world’s natural resources. In addition to these motivations, strong demands from consumers and governments are requiring companies to reevaluate and prioritize their environmental strategies. Fortunately, there are several opportunities for firms to engage in more sustainable business practices throughout their entire supply chain, particularly at the end of their products’ useful lives. However, moving from a linear model to a …
Three Essays On Relationships Among Financial Institutions, Chia-Chun Chiang
Three Essays On Relationships Among Financial Institutions, Chia-Chun Chiang
Theses and Dissertations
dissertation investigates relationships among financial institutions. I examine relationships from three different perspectives: relationships among affiliated banks and life insurers, correlated trading among life insurers, and relationships between insurers and bond dealers in the over-the-counter markets. The primary purpose of my research is to examine the benefits and drawbacks of relationships among financial institutions. The main findings are as follows. First, life insurers with bank affiliates had higher growth rates relative to other life insurers during the 2008 financial crisis. However, these Bank-Life Financial Holding Companies performed worse than Non-Bank-Life Financial Holding Companies during the same period. It indicates that …
Three Essays On Privatization, State Ownership, And Corporate Policies, Ruiyuan Chen
Three Essays On Privatization, State Ownership, And Corporate Policies, Ruiyuan Chen
Theses and Dissertations
This dissertation examines the impact of state ownership on corporate policies in the context of privatization. The first essay provides new evidence about the agency costs of state ownership on corporate cash holdings and new insight into the corporate governance role of country-level institutions. Consistent with agency theory, we find strong and robust evidence that state ownership is positively related to corporate cash holdings. Moreover, we find that the strength of country-level institutions affects the relation between state ownership and the value of cash holdings. In particular, as state ownership increases, markets discount the value of cash holdings more in …
Exploring Determinants And Consequences Of International Diversification: A Multi-Level Perspective, Ettore Spadafora
Exploring Determinants And Consequences Of International Diversification: A Multi-Level Perspective, Ettore Spadafora
Theses and Dissertations
The dissertation explores determinants and consequences of international diversification and consists of two essays. Essay I focuses on the relationship between international diversification and firm performance (ID-P). Drawing on the global strategy literature and the institution-based view of strategy, we propose that the mixed findings of extant research on the ID-P relationship can be explained by the contextual conditions in which this relationship exists, including home-country formal and informal institutions. The model is tested in a meta-analysis (HOMA, MARA, and HiLLMA analyses) of firm-, industry-, and home country-level factors driving the ID-P relationship. The sample consists of 359 primary studies …
Institutional Brokerage And The Governance Of Global Value Chains: The Case Of The Us Apparel Industry., Alessandro Perri
Institutional Brokerage And The Governance Of Global Value Chains: The Case Of The Us Apparel Industry., Alessandro Perri
Theses and Dissertations
In this qualitative study of the apparel industry, I analyze the governance of buyersupplier interfaces in outsourced global value chains through an institutional theory lens. I set forth that transactional and relational cross-national barriers, linked to institutional distance between home and host country in outsourced production networks, and supplier capabilities are key determinants of variations in the governance mode chosen by lead buyers for their outsourced value chain. I further posit that lead buyers respond to the additional costs imposed by home–host country institutional distance and by structural supplier capability constraints, by means of governance modes that provide institutional brokerage, …
Three Essays On Institutional Sensemaking Of Political Connectedness, Tolga Ulusemre
Three Essays On Institutional Sensemaking Of Political Connectedness, Tolga Ulusemre
Theses and Dissertations
Through a collection of three integrated essays, this dissertation investigates how institutional logics shape the way firms and their decision makers perceive, interpret, and respond to political connectedness. More specifically, it elaborates on the cognitive mechanisms through which institutional logics affect responses to political connectedness. Essay 1 provides a fresh perspective to studying political connectedness by showing how the differences in the interplay between multiple institutional logics generate opposing logics – bureaucratic logic in developed countries vs. patrimonial logic in emerging countries –, which lead to two dissimilar forms of firm-government interaction across countries. Essay 2 proposes a new conceptual …
The Unwritten Rules About Breaking The Rules: Collective Frames And The Legitimation Of Contested Practices Within Consumption Communities, Nicholas J. Pendarvis
The Unwritten Rules About Breaking The Rules: Collective Frames And The Legitimation Of Contested Practices Within Consumption Communities, Nicholas J. Pendarvis
Theses and Dissertations
This research explores the legitimation of contested consumption practices in the context of a highly competitive online gaming community. Building on prior research, which has relied on an institutional perspective to shed light on how perceptions of legitimacy form and evolve in the marketplace, this research explores the role of legitimacy at the level of consumption communities to highlight the ways in which consumers socially construct “collective frames” which give meaning to action and organize these communities. In the empirical context studied here, online gamers have incorporated user-created modifications (e.g., modified game accessories, or "mods") into game play over the …
Articulating The Balance Of Power: Comparing The Relative Weights Of Human Capital Resources And Organizational Capabilities, Michael D. Ulrich
Articulating The Balance Of Power: Comparing The Relative Weights Of Human Capital Resources And Organizational Capabilities, Michael D. Ulrich
Theses and Dissertations
Researchers have argued the importance of human capital to organizations for many years. Recent theoretical developments have distinguished between human capital, which is owned by individuals, and human capital resources, which are available to units for performance and competitive advantage. This distinction calls attention to different types of human capital, generic or specific. Studies have found positive unit-level effects emanating from both human capital resource types yet few studies have considered multiple types simultaneously, making it challenging to know which has greater explanatory power. Additionally, studies have also not considered the impact of organizational capabilities in conjunction with human capital …
The Structural Choice Of A Senior Marketing Executive In The Top Management Teams In Mncs In Usa, Uk And Germany: Antecedents And Impact On Firm Performance, Kurt John Gleichauf
The Structural Choice Of A Senior Marketing Executive In The Top Management Teams In Mncs In Usa, Uk And Germany: Antecedents And Impact On Firm Performance, Kurt John Gleichauf
Theses and Dissertations
The role of the Chief Marketing Officer (senior marketing executive) has received minimal attention in the literature. Only recently has academic research investigated the position of the senior marketing executive. This dissertation uses neo-institutional and contingency lenses to extend prior theory and add cross-national perspectives on marketing management structural choices. An analysis of secondary data sources is used to clarify the key antecedents involved in the organizational choice of a senior marketing executive as a structural response in both one-tier and two-tier board governance systems. Possible mechanisms for the hypothesized effects are presented. Further, gaps in the prior literature on …
Investigating The Role Of Internal Hospital Factors And The External Environment On Healthcare Quality Outcomes And Patient Choice, Deepa Wani
Theses and Dissertations
The healthcare landscape has been changing rapidly with changes in the reimbursement system, financial incentives for using information technologies, pay for performance programs for quality improvements and increased demand for hospital services from millions of newly insured patients. Understanding the impact of these policy changes in an operations management context has been an understudied area. We contribute to the literature by incorporating research streams from healthcare, economics, marketing and quality management. This dissertation consists of three studies. The first study examines the impact of the mandated use of electronic health records, and finds that such records not only improve the …
Business And Security In The Age Of Terrorism: The Long-Term Effects Of The September 11 Terrorist Attacks On Seaport Governance And Control, Daniel J. Ostergaard
Business And Security In The Age Of Terrorism: The Long-Term Effects Of The September 11 Terrorist Attacks On Seaport Governance And Control, Daniel J. Ostergaard
Theses and Dissertations
The primary research goal of this dissertation is to improve our theoretical understanding of the longterm effects of major transnational terrorist events on securityrelated institutional changes for business. To accomplish this goal, the September, 11, 2001, terror attack was chosen as the starting point for this research. The research context is the governance of seaport security. Using grounded theory to develop comparative case studies of several major security initiatives in the maritime industry after 9/11, this dissertation shows that a terrorist event initiates a process of institutional change that emerges over time as initial securityrelated ideas cascade into concrete actions. …