Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Social and Behavioral Sciences (4572)
- Medicine and Health Sciences (4181)
- Education (2493)
- Psychology (2242)
- Business (1752)
-
- Public Health (1730)
- Nursing (1575)
- Public Health Education and Promotion (1209)
- Public Affairs, Public Policy and Public Administration (1081)
- Educational Administration and Supervision (879)
- Physical Sciences and Mathematics (778)
- Arts and Humanities (755)
- Public Policy (732)
- Teacher Education and Professional Development (654)
- Sociology (590)
- Business Administration, Management, and Operations (526)
- Health and Medical Administration (524)
- Management Sciences and Quantitative Methods (504)
- Computer Sciences (469)
- Epidemiology (460)
- Social Work (453)
- Databases and Information Systems (447)
- Public Administration (440)
- Clinical Psychology (430)
- Mental and Social Health (340)
- Psychiatric and Mental Health (333)
- Organizational Behavior and Theory (325)
- Race, Ethnicity and Post-Colonial Studies (314)
- African American Studies (266)
- Environmental Sciences (247)
- Keyword
-
- Leadership (337)
- Education (221)
- Retention (167)
- Management (165)
- Nursing (154)
-
- African American (135)
- Stress (135)
- Obesity (133)
- Depression (123)
- Burnout (117)
- Strategies (112)
- Qualitative (106)
- Mental Health (103)
- Diabetes (99)
- Motivation (95)
- Sustainability (92)
- Women (92)
- Self-efficacy (90)
- Communication (89)
- Resilience (87)
- Technology (85)
- Engagement (82)
- Small Business (76)
- Turnover (74)
- Job Satisfaction (73)
- COVID-19 (72)
- Healthcare (71)
- Mental health (71)
- Professional development (71)
- Trauma (71)
- Publication Year
Articles 13291 - 13320 of 13409
Full-Text Articles in Entire DC Network
The Relationship Between Campus Climate And The Teaching Of Critical Thinking Skills In Community College Classrooms, Thomas C. Simon
The Relationship Between Campus Climate And The Teaching Of Critical Thinking Skills In Community College Classrooms, Thomas C. Simon
Walden Dissertations and Doctoral Studies
Although critical thinking skills are important for all citizens participating in a democratic society, many community college students appear to lack these skills. This study addressed the apparent lack of research relating critical thinking instruction to campus climate. Critical thinking theory and Moos's organizational climate theory served as the theoretical foundation. The relationship between faculty's perceptions of three campus climate factors and their use of five critical thinking instructional techniques in the classroom was analyzed in this quantitative study. An online instrument based on the School-Level Environment Questionnaire (SLEQ) to measure campus climate and a researcher-designed measure of critical thinking …
The Relationship Between Timed Drill Practice And The Increase Of Automaticity Of Basic Multiplication Facts For Regular Education Sixth Graders, Nelly P. Knowles
The Relationship Between Timed Drill Practice And The Increase Of Automaticity Of Basic Multiplication Facts For Regular Education Sixth Graders, Nelly P. Knowles
Walden Dissertations and Doctoral Studies
By the time students transition from elementary to middle school, many do not demonstrate mastery of recalling basic math facts. This 8-week quasi-experimental quantitative study, based in cognitive development and theories of the construction of memory, used a 3-level independent variable experimental design to determine if there was a relationship between teachers' implementation of timed drill practices and the students' level of automaticity with regard to basic multiplication facts in 9 sixth-grade, regular education math classes. The control group received no intervention, the first treatment group received weekly timed drill practice for 3 minutes, and a second treatment group received …
A Structural Equation Model Of The Factors Associated With Influence And Power Of It Departments And Their Relationship To Firm's It Orientation And Business Performance, Raghu V. Kowshik
Walden Dissertations and Doctoral Studies
Although few firms can function without an information technology (IT) department, senior executives often consider IT as secondary. Historically, studies have found IT departments to have low influence and power status compared to other departments. Few, if any, studies have investigated what factors contribute to this subservient position. Three research questions that inspired this study regarding the IT department's influence and power included factors that shape the IT influence and power, the consequences for the firm's IT orientation and business performance, and how firm's IT orientation affects business performance. This quantitative study explored the notion that accountability, innovativeness, customer connectedness …
Toward A Grounded Theory On The Management Of Orphanages In South Africa And Zimbabwe, Anna Siyavora
Toward A Grounded Theory On The Management Of Orphanages In South Africa And Zimbabwe, Anna Siyavora
Walden Dissertations and Doctoral Studies
The number of orphaned children in many parts of Africa is increasing as their parents die from human immunodeficiency virus (HIV) or acquired immune deficiency syndrome (AIDS). The research problem addressed in this qualitative study was lack of understanding by others about how the managers of orphanages in 2 African countries -- South Africa and Zimbabwe - were responding to the emotional and social needs of these orphans. The purpose of this study was to develop an orphanage management theory or model that could replicate the African kinship environment in the orphanages under study. Nurturing leadership theory provided the conceptual …
The Effect Of Direct Contact On Public Attitudes Towards People Living With Human Immunodeficiency Virus (Hiv) And Acquired Immune Deficiency Syndrome (Aids) In Zimbabweans, Mavis Mashingaidze
The Effect Of Direct Contact On Public Attitudes Towards People Living With Human Immunodeficiency Virus (Hiv) And Acquired Immune Deficiency Syndrome (Aids) In Zimbabweans, Mavis Mashingaidze
Walden Dissertations and Doctoral Studies
Stigma surrounding HIV and AIDS poses a significant threat to the curtailing of the epidemic by acting as a barrier to HIV testing and disclosure of serostatus. Previous research in the United States found personal knowledge of someone with HIV/AIDS to be a predictor of lower levels of HIV/AIDS-related stigma. However, no study to date has examined this relationship in Zimbabweans. Allport's contact hypothesis was hypothesis was the theoretical frame used to assess the effect of direct contact on public attitudes towards people living with the human immunodeficiency virus (HIV) and acquired immune deficiency syndrome (AIDS) in Zimbabweans with the …
Grounded Theory Approach To Understanding Student Perceptions Of Asynchronous High School Learning Environments, Paige N. Morabito
Grounded Theory Approach To Understanding Student Perceptions Of Asynchronous High School Learning Environments, Paige N. Morabito
Walden Dissertations and Doctoral Studies
Although the development of cyber high schools over the last 10 years has increased, no data are reported in the literature regarding the factors that have contributed to the increased enrollment or student perceptions of success. The purpose of this grounded theory study was to develop a theory describing why students currently enrolled in an online high school program chose an asynchronous setting and their subsequent perceptions of success. Critical pedagogy, as a basis of transformational experiences through education, served as the conceptual framework. An attitudinal survey, provided as a limited data set by the high school, was used to …
Illness Uncertainty, Ways Of Coping, And Psychological Adjustment Among 18--25-Year-Olds With Anaphylactic Food Allergy, Susan J. Cohen
Illness Uncertainty, Ways Of Coping, And Psychological Adjustment Among 18--25-Year-Olds With Anaphylactic Food Allergy, Susan J. Cohen
Walden Dissertations and Doctoral Studies
The prevalence of food allergy is increasing, with adolescents and young adults being the group most likely to die from food-induced anaphylaxis. Behavioral and psychological factors contribute to this risk. This study investigated the relationship between illness uncertainty (as measured by the Mishel Uncertainty in Illness Scale Community Form) and emotion- and problem-focused coping (as measured by the Ways of Coping Scale), to see if they contributed to psychological adjustment (as measured by the Depression Anxiety Stress Scale-21) in this population. A cognitive diathesis-stress model was used to explain individual differences in adjustment. Multiple regression was used to test illness …
Intraracial, Intergenerational Conflict And The Victimization Of African American Adults By African American Youth, Katherine E. James
Intraracial, Intergenerational Conflict And The Victimization Of African American Adults By African American Youth, Katherine E. James
Walden Dissertations and Doctoral Studies
Black on Black victimization amongst inner-city African American youth is a well-documented phenomenon. Less understood are the shared lived experiences of inner-city, middle-aged African Americans who have been victims of crimes perpetrated by African American youth. The purpose of this study was to understand the lived, shared experience of this population. Social ecological theory, psychological sense of community, and crisis theory served as the theoretical frameworks for the study. A qualitative method of phenomenological inquiry was used to gain insight into the meaning ascribed to the victimization experiences, as well as the resulting thoughts, beliefs, attitudes, and life-impacting implications. In-person, …
Racial /Ethnic Disparities In Hypertension In United States Residents: A Cross-Sectional Study Of Potential Explanatory Covariates, Franklin I. Opara
Racial /Ethnic Disparities In Hypertension In United States Residents: A Cross-Sectional Study Of Potential Explanatory Covariates, Franklin I. Opara
Walden Dissertations and Doctoral Studies
Racial/ethnic disparities persist in hypertension (HTN) prevalence in the United States, and African Americans are disproportionately affected. The incidence is more than two-folds in African Americans compared to Caucasians, and mortality is highest among African Americans. Understanding the risk factors in HTN and how these factors vary across racial/ethnic groups is essential to reducing the mortality among African Americans. This study examined the prevalence of HTN among a sample non-institutionalized U.S. residents (N = 30,852), assessed racial/ethnic disparities and determined factors associated with racial/ethnic variance in HTN. A cross-sectional design was used to address these aims, utilizing the National Health …
A Qualitative Study Of Bariatric Patients And Their Social And Emotional Experiences After Surgery, Denise Hall
A Qualitative Study Of Bariatric Patients And Their Social And Emotional Experiences After Surgery, Denise Hall
Walden Dissertations and Doctoral Studies
Previous research has indicated that the majority of individuals who undergo bariatric surgery have histories of psychological disorders. Only a paucity of research has examined the social and emotional effects of bariatric surgery on patients. Using Kelly's personal construct theory as the conceptual framework, this phenomenological study was designed to gain more insight into how this life-altering bariatric surgery transforms patients socially and emotionally. Fifteen participants who had undergone bariatric surgery in the past 10 years were interviewed for the study. The interviews were transcribed and coded. Similar themes found within the interviews were identified as the primary themes of …
The Use Of Handheld Devices For Improved Phonemic Awareness In A Traditional Kindergarten Classroom, Cristy Ann Magagna-Mcbee
The Use Of Handheld Devices For Improved Phonemic Awareness In A Traditional Kindergarten Classroom, Cristy Ann Magagna-Mcbee
Walden Dissertations and Doctoral Studies
Effective teaching strategies that improve the development of phonemic awareness are important to ensure students are fluent readers by third grade. The use of handheld devices to improve phonemic awareness with kindergarten students may be such a strategy, but no research exists that evaluates the use of these devices. This study explored the effectiveness of Bee-Bot handheld devices in kindergarten classrooms to teach phonemic awareness. A 4-month sequential mixed-methods study was conducted in four classrooms: two that used Bee-Bot handheld devices in phonemic awareness lessons and two that never used the devices. The score gain (Fall 2009 to Winter 2010) …
Manual Handling Workload And Musculoskeletal Discomfort Among Warehouse Personnel, Terrance N. Knox
Manual Handling Workload And Musculoskeletal Discomfort Among Warehouse Personnel, Terrance N. Knox
Walden Dissertations and Doctoral Studies
Work-related musculoskeletal disorders (WRMSD), specifically physical and muscular discomfort in the upper arm, lower arm, thigh, lower leg, wrist, shoulders, back, or neck, are among the most frequently reported workplace injuries in the United States. The dearth of knowledge about the types of workloads that may contribute to the development of WRMSD was the impetus of this research. The study aimed to identify antecedents of WRMSD among warehouse workers in order to reduce WRMSDs and increase productivity as expressed in a systems perspective on industrial health. The research questions examined the prevalence of specific WRMSDs, the relationship of high-risk tasks …
The Dissemination Of Teacher Learning: A Study Of The Similarities And Differences Between Public School Levels And Locations, Jacqueline M. Krohn
The Dissemination Of Teacher Learning: A Study Of The Similarities And Differences Between Public School Levels And Locations, Jacqueline M. Krohn
Walden Dissertations and Doctoral Studies
Teacher learning, whether in-service, continued education, or experience based, is a key component of school reform. Specific research on the use of teacher learning to improve student achievement and instructional practices in and across schools is limited. The research questions addressed in this study were: (a) the degree to which teacher learning is disseminated throughout a school organization to improve student learning and instructional practices, and (b) differences and similarities in the dissemination of teacher learning between schools. Watkins and Marsick's learning organization theory, Senge's system theory, and Dewey's constructivist learning theory were used as the theoretical framework. A variation …
Examining The Perceptions Of School Violence Through The Views Of Middle School Students, Parents, Teachers And Community Members, Teresa Bellflower
Examining The Perceptions Of School Violence Through The Views Of Middle School Students, Parents, Teachers And Community Members, Teresa Bellflower
Walden Dissertations and Doctoral Studies
The purpose of this study was to determine how middle school students, parents, teachers, and community members perceived acts of violence. It focused indirectly on how a small community was impacted following a hostage situation. The theoretical framework for this study draws from the theories of violence as described by Aisenberg and Ell, Canady, Gottfredson and Hirschi, and Miller. In this qualitative study the research questions focused on perceptions of school violence acts and potential influences' on the participants in this study. The participants consisted of 6 middle school students, 4 middle school parents, 4 school officials, and 4 community …
Empowering Adolescents: A Multiple Case Study Of U.S. Montessori High Schools, Wendy J. Larue
Empowering Adolescents: A Multiple Case Study Of U.S. Montessori High Schools, Wendy J. Larue
Walden Dissertations and Doctoral Studies
The standards-based, teach-and-test methods that have come to proliferate secondary education since the inception of the No Child Left Behind Act (NCLB) fail to adequately prepare students for higher education and employment. This system lacks opportunities for developing 21st century skills such as higher-level thinking, problem solving, and group dynamics, as well as opportunities for fostering spiritual growth and personal development. This problem impacts graduates of U.S. high schools because they are unprepared for higher education and the 21st century workplace. Using qualitative multiple case study methodology, this study examined five U.S. Montessori high schools through the lens of cultural-historical …
Assimilative Domain Proficiency And Performance In Chemistry Coursework, Scott William Byrnes
Assimilative Domain Proficiency And Performance In Chemistry Coursework, Scott William Byrnes
Walden Dissertations and Doctoral Studies
The assimilation and synthesis of knowledge is essential for students to be successful in chemistry, yet not all students synthesize knowledge as intended. The study used the Learning Preference Checklist to classify students into one of three learning modalities -- visual, auditory, or kinesthetic (VAK). It also used the Kolb Learning Style Inventory (KLSI), which utilizes four learning domains - Converging, Accommodating, Diverging, and Assimilating - to explain the students' maturation process by showing shift from any domain towards the Assimilating domain. A shift approaching this domain was considered as improvement in the assimilation and synthesis of knowledge. This pre-experimental …
The Impact Of Stakeholder Collaboration On Effectiveness Of Health Program Implementation In Ghana, Samuel Kwami Agbanu
The Impact Of Stakeholder Collaboration On Effectiveness Of Health Program Implementation In Ghana, Samuel Kwami Agbanu
Walden Dissertations and Doctoral Studies
Healthcare providers increasingly recognize the importance of collaboration among stakeholders in cost-effective healthcare delivery. While collaborative relationships offer great advantages, little research has addressed their relevance in an international development aid context, particularly in sub-Saharan Africa. The region is a major recipient of international development support, yet health indicators on HIV/AIDS, malaria, tuberculosis, and child and maternal mortality indicate the health of the region is among the weakest worldwide. This sequential mixed method, descriptive study of a USAID-funded community health program in Ghana examined the nature of collaboration among six stakeholders and impact of this collaboration on effectiveness of program …
The Impact Of Symptom Severity On Parent-Child Interaction And Relationships Among Children With Autism, Nicole M. Beurkens
The Impact Of Symptom Severity On Parent-Child Interaction And Relationships Among Children With Autism, Nicole M. Beurkens
Walden Dissertations and Doctoral Studies
Recent estimates indicate that 1 in 100 children in the United States is diagnosed on the autism spectrum. Although research has demonstrated the bidirectional nature of parentchild relations, the effect of child autism symptom severity on parent-child interaction and overall relationships has not yet been explored. This study examined the impact of child symptom severity in children ages 4-15 years, as measured by the Autism Diagnostic Observation Schedule (ADOS), on parent-child interaction, as measured by the Dyadic Coding Scale (DCS), and parent-child relationships, as measured by the Parent Child Relationship Inventory (PCRI). The bidirectional model of socialization informs the study, …
Project Study: An Action Plan For Implementing Response To Intervention, Leah W. Hamilton
Project Study: An Action Plan For Implementing Response To Intervention, Leah W. Hamilton
Walden Dissertations and Doctoral Studies
The Individuals with Disabilities Education Improvement Act of 2004 allows schools to utilize response to intervention (RtI) as early intervention to prevent at-risk students from becoming labeled as learning disabled. Using action research methodology and school change theory, the purpose of this project study was to determine the RtI implementation needs of a rural elementary school (LE). The guiding research question was to identify the components of an RtI framework currently being utilized during the pre-referral process at LE. This study employed a qualitative method triangulation design to analyze data from key stakeholders including questionnaires; individual interviews from six reading …
The Relationship Between Cooperative Learning And Physics Achievement In Minority Students, Victor Chester
The Relationship Between Cooperative Learning And Physics Achievement In Minority Students, Victor Chester
Walden Dissertations and Doctoral Studies
Minority students lag Caucasian students in science performance and are underrepresented in the fields of science and technology. It is therefore pivotal for minorities, African American and Hispanic students, to show improved performance in science education. The purpose of this study was to investigate the impact of cooperative learning strategy on physics achievement by high school minority students. Constructivism formed the theoretical framework for the study. Independent learning, the traditional strategy, and cooperative learning dyads, the novel intervention, were the independent variables, and the dependent variable was achievement in physics. A repeated measures design and a convenient sample group of …
Perceptions Of Leadership Effectiveness In The Management Of Intergenerational Work-Values Conflict: An Antecedent Of Organizational Citizenship Behavior Of Perioperative Registered Nurses, Patricia G. Wright
Walden Dissertations and Doctoral Studies
Studies reveal a progressive net decrease in the nursing profession across four generations, creating a shortage that poses a critical threat to the health care delivery system and to the health and safety of patients within that system. Research also suggests that generational cohorts reflect social change in attitudes toward work-life balance, organizational commitment, personal-professional relationships, autonomy, focus on career advancement, and actions that represent organizational citizenship behavior (OCB). Previous research grounded in theoretical frameworks of organizational behavior, leadership, and social capital indicates that leadership support of workforce diversity and effectiveness in conflict management influence OCB. However, little research explores …
Understanding Middle School Students' Perspectives Regarding Physical Activity And Fitness, Susan Yesalonia
Understanding Middle School Students' Perspectives Regarding Physical Activity And Fitness, Susan Yesalonia
Walden Dissertations and Doctoral Studies
Research confirms inactivity increases in adolescence and that unfit youth are at risk of acquiring cardiovascular diseases, diabetes, obesity, or other significant physical disorders later in life. Thus, the purpose of this phenomenological study was to describe the experience of chronically inactive children who were exposed to an exercise intervention program. The specific focus of the research was to better understand the essential educational needs of the participants and the effective elements of the program, Moving for Fun (MFF), a 7-week after-school fitness intervention program designed to modify chronic inactivity. Open-ended interviews and 3 observations were conducted with 8 middle …
A Comparison Of Lifestyle Intervention Sessions And Clinical Screening As Motivators In The South Dakota Wisewoman Program, Jacy Clarke
Walden Dissertations and Doctoral Studies
WISEWOMAN (WW) is a comprehensive program for medically underserved women in South Dakota (SD), aged 30 to 64, which aims to reduce morbidity and mortality from chronic diseases. Screening services include blood total cholesterol, blood pressure and blood glucose, and body mass index (BMI). Lifestyle intervention (LSI) sessions are also offered to address physical activity and nutrition. The purpose of this retrospective longitudinal study was to quantitatively examine whether the combination of LSI's and clinical screenings or clinical screenings alone lead to improvements in blood pressure, blood glucose, total cholesterol, and/or BMI at rescreening 10 to14 months from initial screening. …
Effect Of Cooperative Learning And Traditional Strategies On Academic Performance In Middle School Language Arts, Susan Queen
Effect Of Cooperative Learning And Traditional Strategies On Academic Performance In Middle School Language Arts, Susan Queen
Walden Dissertations and Doctoral Studies
Research indicates that the use of cooperative learning techniques fosters higher order thinking and problem solving skills in students. However additional information is needed to determine how cooperative learning affects various groups of learners. Based in constructivist theory, this quasi-experimental study examined the effects of cooperative learning verses traditional teaching strategies on the academic performance of 216 6th grade language arts students in north central Georgia. The single stage convenience sample was divided into a control group that was instructed using traditional strategies; and a treatment group that was instructed using cooperative learning strategies. Pre and posttest scores from a …
A Survey Of Community College Faculty, Their Teaching Methodologies, And Congruence With Student Learning Needs, Susan J. Campbell
A Survey Of Community College Faculty, Their Teaching Methodologies, And Congruence With Student Learning Needs, Susan J. Campbell
Walden Dissertations and Doctoral Studies
National movements for greater quality in education have increased concerns about student learning and the effectiveness of teaching for the community college. Faculty are responsible for student learning, yet criticized for using ineffective teaching methods despite limited data on community college teaching practices. The purpose of this study was to gain a descriptive understanding of current teaching practices in three community colleges. This single-phase study used a concurrent mixed-method exploratory research design. A purposeful sample of 185 community college faculty across three colleges in the southwestern United States were surveyed about what methods they use, how they perceive their teaching …
General And Special Educators' Attitudes Toward Students With Severe Disabilities Included In The Regular Education Classroom, Tracie Davis
General And Special Educators' Attitudes Toward Students With Severe Disabilities Included In The Regular Education Classroom, Tracie Davis
Walden Dissertations and Doctoral Studies
Federal legislation mandates the inclusion of students with disabilities into the regular classroom. This integration is often met with resistance from the educators. The purpose of this study was to determine teachers' attitudes toward the inclusion of students with severe disabilities in the general education classroom. The research problem addressed the attitudes of educators who are implementing inclusion practices for students with severe disabilities. These attitudes are an integral part of successful inclusion practices. The theoretical basis for inclusion can be found in Wolfensberger's normalization principle and his examination of social role valorization which support placing a person with a …
A Mixed Methods Study Of Secondary Distance-Learning Students: Exploring Learning Styles, Jennifer M. Roberts
A Mixed Methods Study Of Secondary Distance-Learning Students: Exploring Learning Styles, Jennifer M. Roberts
Walden Dissertations and Doctoral Studies
Public education in the United States has experienced an increase in distance-learning (DL) opportunities. Because research has focused on student achievement in post-secondary DL programs, little is known about secondary students' experiences. The purpose of the current study was to explore DL applicability within secondary education. Specific research questions addressed by the concurrent mixed methods nested study included examining students' opinions and experiences in a secondary DL course and determining whether individual learning styles were addressed. Structured interviews, group discussions, and a survey were used to gather data over 2 months from 14 students in grades 9 through 12 participating …
A Phenomenological Study Of Assessment Methods In The Inquiry -Based Science Classroom: How Do Educators Decide?, Gina G. Tash
A Phenomenological Study Of Assessment Methods In The Inquiry -Based Science Classroom: How Do Educators Decide?, Gina G. Tash
Walden Dissertations and Doctoral Studies
The purpose of this phenomenological study was to describe the experiences of science educators as they select and develop assessment methods for inquiry learning. Balancing preparations for standardized tests and authentic inquiry assessment experiences can be challenging for science educators. The review of literature revealed that current research focused on instructional methods and assessment, students' assessment experiences, and teachers' instructional methods experiences. There remains a gap in current literature regarding the experiences of science educators as they select and develop assessment methods for inquiry learning. This study filled the gap by providing a description of the experiences of science educators …
Promoting Breast Cancer Screening Among Chinese American Women Through Young Children's Theatrical Performance, Angela Sun
Walden Dissertations and Doctoral Studies
Research has revealed that underutilization of breast cancer screening by ethnic minorities often is related to language difficulties and cultural values and beliefs about cancer. The problem addressed in this secondary data analysis was the late diagnosis of breast cancer in the Chinese immigrant community. The purpose of the quasi-experimental study was to test the efficacy of a theatrical preschool performance, guided by the diffusion of innovation theory, in educating Chinese American women about breast cancer detection. The research questions sought to determine whether the performance increased the participants' knowledge of breast cancer screening guidelines and whether country of origin, …
Evaluating Earnings Management With Derivatives And The Use Of Accounting Accruals: A Quasi Experimental Approach, Margot S. Geagon
Evaluating Earnings Management With Derivatives And The Use Of Accounting Accruals: A Quasi Experimental Approach, Margot S. Geagon
Walden Dissertations and Doctoral Studies
Most companies listed on the S&P 500 index have reported smoothed earnings since the 1990s inspiring questions from regulators about the accuracy of financial statements. In 1998, the Financial Accounting Standards Board issued SFAS No. 133 (Accounting for Derivative Instruments and Hedging Activities) to establish accounting and reporting standards for derivative instruments. In 2002, the Sarbanes-Oxley Act (SOX) was issued to eradicate earnings management activities and improve transparency in financial reporting. Although many studies have been conducted to evaluate changes in reporting requirements, much less is known about the effectiveness of these regulations on earning smoothing with discretionary accruals (DA) …