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Management Sciences and Quantitative Methods Commons™

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Accounting

2016

Articles 1 - 7 of 7

Full-Text Articles in Management Sciences and Quantitative Methods

How Does Peer Honesty Affect Focal Manager Honesty In A Budget Reporting Setting?, Michael Paz, Bernhard E. Reichert, Alex Woods Aug 2016

How Does Peer Honesty Affect Focal Manager Honesty In A Budget Reporting Setting?, Michael Paz, Bernhard E. Reichert, Alex Woods

Michael Paz

We examine the effect of peer honesty on focal manager honesty in a budget reporting setting. We disclose peer honesty to the focal manager at three levels: no, partial, and full disclosure of the reporting behavior of the other managers in the focal managers’ cohort. In partial disclosure, only the reports of the least honest peers are disclosed to the focal manager. In full disclosure, all managers’ reports in the cohort are disclosed to the focal manager. We predict and find that disclosure of other managers’ reports leads to less honesty compared to the absence of disclosure. We show that …

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Does Beating Cash Flow Benchmarks Reduce The Cost Of Debt?, Mauricio A. Melgarejo Jul 2016

Does Beating Cash Flow Benchmarks Reduce The Cost Of Debt?, Mauricio A. Melgarejo

Mauricio Melgarejo

This paper examines whether beating previous year cash flow values and analysts' cash flow forecasts impact the firms' cost of debt. Creditors are expected to be more concerned about firm solvency than firm profitability. Accordingly, if lenders have any reference point it may be related to cash flow numbers. This study finds that firms that beat analysts' cash flow forecasts have smaller initial bond yield spreads in the next period and a decrease in their initial bond yield spreads between consecutive periods. This effect is more pronounced at short maturities and for observations with less informative earnings. Firms with lower …

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A Study Of Perceptions Of Pay Systems, Kayla S. Alford May 2016

A Study Of Perceptions Of Pay Systems, Kayla S. Alford

Honors Theses

This is a study which is interested in perceptions people have toward the varying forms of labor compensation. It specifically compares perceptions of hourly pay with those of performance-based pay(PBP). A survey instrument was used to gather individual perceptions of pay systems by sampling the students in the College of Business at a southern university. This study tested and confirmed that PBP is rated significantly more positive than hourly pay by its respondents. This study also tests whether workplace experience or classroom experience has a significant impact on respondents’ ratings of PBP or hourly pay. Respondents rated PBP attributes more …

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Ceo Ownership And Firm Performance: Evidence From The 2003 Dividend Tax Cut, Hong Kim Duong Jan 2016

Ceo Ownership And Firm Performance: Evidence From The 2003 Dividend Tax Cut, Hong Kim Duong

Open Access Theses & Dissertations

This study investigates whether and how CEO ownership impacts firm performance by using the large tax cut on individual dividend income enacted in 2003 (The 2003 Dividend Tax Cut) as an exogenous shock. My findings suggest that CEO ownership of dividend payers significantly increased after the shock in the form of higher annual restricted stock grants and more option exercises. I document that the change in CEO ownership has an asymmetric impact on firm performance and investment efficiency. Only dividend payers with CEOs who moved closer to optimal ownership experienced improvement in investment efficiency and performance. In contrast, dividend payers …

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Escalating Commitment: Business Investments And Csr, Victoria Forrest, John Hasseldine Ph.D Jan 2016

Escalating Commitment: Business Investments And Csr, Victoria Forrest, John Hasseldine Ph.D

Honors Theses and Capstones

There are many instances, in all areas of business, in which individuals can become committed to a course of action that begins costing more than it is producing. Because it is often possible for persons who have suffered a setback to recoup their losses through an even greater commitment of resources to the same course of action, a cycle of escalating commitment can be produced (Staw, 1981). This thesis serves to address prior literature and prior studies based on the theory of escalation behavior . We furthered our research by conducting an experiment using university students to test certain said …

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Leadership Competency, Service Time, And Gender Orientation: A Comparative Study Of Cpa Leaders, Delores Cauthorne King Jan 2016

Leadership Competency, Service Time, And Gender Orientation: A Comparative Study Of Cpa Leaders, Delores Cauthorne King

Walden Dissertations and Doctoral Studies

Working in environments that could be described as task-oriented, certified public accountants (CPAs) are generally considered to be leaders. In 2015, within the United States, fewer than 30% of CPAs were women. Based on the theoretical framework of Eagly and Karau's role congruity theory and Bandura's social learning theory, this survey study sought to understand the relationship between self-rated leadership competency, service time, and gender orientation of female CPAs in leadership positions for 5 years or more, compared to men working in similar positions. A sample of 92 CPAs (46 women, 46 men) completed 2 online surveys, the LPI-Self Leadership …

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Effects Of Management Control Systems And Strategy On Performance Of Minority-Owned Businesses, Raymond Onyema Obinozie Jan 2016

Effects Of Management Control Systems And Strategy On Performance Of Minority-Owned Businesses, Raymond Onyema Obinozie

Walden Dissertations and Doctoral Studies

This study addressed the perceived relationships among management control systems, business strategy, and organizational performance in U.S. minority-owned manufacturing businesses. Hofer's contingency theory provided a framework for the study, which included a quantitative, survey-based correlational design. Research questions focused on the relationship between financial- and nonfinancial-based management control systems as well as low-cost leadership and differentiation strategies, and how these practices impacted organizational performance. A random sample of 1,000 participants was selected from a population of 2,583 minority-owned manufacturing businesses in the United States. Results of the principal component analysis, Pearson's zero order correlation coefficient, and multiple regression analysis indicated …

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