Digital Commons Network^™

Management Forecast Credibility And Underreaction To News, Jeffrey Ng, Irem Tuna, Rodrigo Verdi

Research Collection School Of Accountancy

In this paper, we first document evidence of underreaction to management forecast news. We then hypothesize that the credibility of the forecast influences the magnitude of this underreaction. Relying on evidence that more credible forecasts are associated with a larger reaction in the short window around the management forecasts and a smaller post-management forecast drift in returns, we show that the magnitude of the underreaction is smaller for firms that provide more credible forecasts. Our paper contributes to the literature by providing out-of-sample evidence of the drift in returns documented in the post-earnings-announcement drift literature, with the credibility of the …

Accounting Challenge App: An Interview With Ceeman Champions 2013, Poh Sun Seow, Suay Peng Wong

Research Collection School Of Accountancy

No abstract provided.

Counterparty Responses To Managerial Overconfidence, Paul Hribar, Jaewon Kim, Ryan Wilson, Holly I-Hwa Yang

Research Collection School Of Accountancy

Existing research links CEO overconfidence to a number of corporate decisions including overinvestment, external acquisitions, and earnings management. These findings raise the question of whether counterparties distinguish between differences in CEOs, and how they respond to it. We focus on two key counterparties – auditors and credit rating agencies – and examine whether audit fees and credit ratings are affected by CEO overconfidence. We find a positive association between audit fees and CEO overconfidence, suggesting that auditors exert more effort or increase the risk premium associated with auditing firms with more overconfident CEOs. We also find a significant negative association …

Price Shocks, News Disclosures, And Asymmetric Drifts, Hai Lu, Kevin Wang, Xiaolu Wang

Research Collection School Of Accountancy

Motivated by investor disagreement and corporate disclosure literatures, we examinehow stock price shocks affect future stock returns. We find that both large short-termprice drops and hikes are followed by negative abnormal returns over the subsequent year,consistent with the conjecture that price shocks are useful indicators of inter-temporalspikes in investor disagreement and investor opinion converges gradually. The asymmetricdrifts, return continuation for negative price shocks versus return reversal for positive ones,are in sharp contrast to the general findings of symmetric drifts in corporate event studies.Moreover, price shocks associated with public news events are followed by significantlyweaker downward drifts, suggesting that news disclosures …

Survey On The Role Of Investor Relations In The Modern Day Corporation, Andrew Lee

Research Collection School Of Accountancy

The Investors Relations Professionals Association (Singapore) (IRPAS), incollaboration with the School of Accountancy at Singapore Management University(SMU) and the Singapore Exchange (SGX), embarked on this study in March 2013with the objective of achieving a better understanding of the role of investor relations(IR) in today’s modern corporation as well as the role of IRPAS in further developingthe investor relations profession in Singapore. The study aimed to provide insights into the structure and organisation of the IRfunction as well as the roles and responsibilities of Investor Relations Officers (IROs)in SGX-listed companies. An online questionnaire survey was administered in August 2013 to the …

Survey On The Role Of Investor Relations In The Modern Day Corporation, Andrew Lee, Jiwei Wang

Research Collection School Of Accountancy

In March 2013, the Investors Relations Professionals Association (Singapore) (IRPAS), in collaboration with the School of Accountancy at Singapore Management University (SMU) and the Singapore Exchange (SGX), embarked on this study with the objective of achieving a better understanding of the role of investor relations. (IR) in today’s modern corporation as well as the role of IRPAS in further developing the investor relations profession in Singapore. The study aims to provide insights into the structure and organisation of the IR function in Singapore listed companies as well as the roles and responsibilities of Investor Relations Officers (IROs) in these organisations. …

A Simple Integration Of Social Relationship And Text Data For Identifying Potential Customers In Microblogging, Guansong Pang, Shengyi Jiang, Dongyi Chen

Research Collection School Of Computing and Information Systems

Identifying potential customers among a huge number of users in microblogging is a fundamental problem for microblog marketing. One challenge in potential customer detection in microblogging is how to generate an accurate characteristic description for users, i.e., user profile generation. Intuitively, the preference of a user’s friends (i.e., the person followed by the user in microblogging) is of great importance to capture the characteristic of the user. Also, a user’s self-defined tags are often concise and accurate carriers for the user’s interests. In this paper, for identifying potential customers in microblogging, we propose a method to generate user profiles via …

The Jim Lindsey Story, Clinton Robert Fullen

Graduate Theses and Dissertations

The history of Arkansas Razorback football is composed of legends, and without a doubt, Jim Lindsey is one of its most successful players—on and off the field. Lindsey won a national championship, became an NFL captain and built a thriving real–estate empire across the South.

Narrated by Dallas Cowboys owner Jerry Jones, “The Jim Lindsey Story” begins in the Arkansas Delta. Back then, Lindsey was simply a small boy who dreamt of playing ball. Weekdays were spent in the cotton fields, and weekends were used for cow–pasture baseball. In time, that boy grew up to be a very big man. …

Management Of Katahdin Hair Sheep, Elizabeth Ann Backes

Graduate Theses and Dissertations

The objectives of this research were to determine the effects of different management practices on Katahdin hair sheep performance. For experiment 1, over 2 yr, 5, 0.4-ha pastures were allocated randomly to 1 of 2 grazing treatments: 1) Continuous; or 2) 4-cell rotation. Fifty yearling Katahdin ewes (53 ± 0.7 kg initial BW; 3.3 ± 0.09 initial BCS) were stratified by BW and BCS and allocated randomly to pastures in early May. Grazing d, basal cover, forage quantity or quality did not differ across treatments; however, sampling date effects were detected for forage quantity and quality. Beginning and end of …

Effect Of Electrostatic Spraying Of Food-Grade Organic And Inorganic Acids, And Grape Seed Extract On Salmonella Typhimurium And Escherichia Coli O157:H7 On Spinach And Iceberg Lettuce, Vijayalakshmi Ganesh

Graduate Theses and Dissertations

The safety of fresh produce is often challenged by the sporadic incidences of outbreaks owing to Salmonella Typhimurium (S.T.) and Escherichia coli O157:H7 (E.c.). Washing and current disinfection strategies do not completely decontaminate leafy greens such as spinach and iceberg lettuce. Therefore, more effective treatments are essential to ensure the microbial safety of the produce at the selling point. Here, a multiple hurdle approach was applied: (1) Natural antimicrobials - organic acids (malic, lactic and tartaric acids; MA, LA, TA, respectively) and plant extract (grape seed extract, GSE) and (2) Application method - Electrostatic spraying, was …

Conceptual, Impact-Based Publications Recommendations, Ann Smittu Joseph

Graduate Theses and Dissertations

CiteSeerx is a digital library for scientific publications by computer science researchers. It also functions as a search engine with several features including autonomous citation indexing, automatic metadata extraction, full-text indexing and reference linking. Users are able to retrieve relevant documents from the CiteSeer^x database directly using search queries and will further benefit if the system suggests document recommendations to the user based on their preferences and search history. Therefore, recommender systems were initially developed and continue to evolve to recommend more relevant documents to the CiteSeer^x users. In this thesis, we introduce the Conceptual, Impact-Based Recommender (CIBR), …

The Effect Of Music Training On Emotion Perception In Childhood, Emese Maroti

Graduate Theses and Dissertations

Numerous studies found evidence that music training can enhance cognitive abilities both for children and adults. However, no evidence was found yet, whether music training can enhance abilities in emotion perception. I tested 8-9 year-old children on emotion perception in visual and musical contexts. The tests did not show significant difference between the musically trained and non-trained group neither in visual nor in musical context, however, when emotion scores were analyzed separately for each piece of music, musically trained children's responses reflected stereotypical modes of approaching emotional meanings in music, moreover, musically trained children's judgments were more uniform as there …

Ecological Importance Of Ectomycorrhizal Linkages In The Ozark Mountains And The Fernow Experimental Forests, Shelly Kendra Bursick

Graduate Theses and Dissertations

Underground stem-to-stem linkages involving ectomycorrhizal (ECM) fungi are probably important in forest ecosystems, since these linkages could assist in the survival of established trees as well as increasing the growth and development of seedlings and saplings. This study compared forest communities of the Ozark Mountains of northwest Arkansas and the Fernow Experimental Forest in West Virginia by examining species richness, diversity, relative abundance, and the potential for stems to exhibit spatial distribution and clustering patterns that reflected the existence of linkages by ECM fungi. Data on forest communities in the Ozarks were obtained from eight plot locations in Devil's Den …

Perceptions Of Poverty: The Evolution Of German Attitudes Towards Social Welfare From 1830 To World War I, Rebekah O'Zell Mcmillan

Graduate Theses and Dissertations

Today's Western European countries have the world's most extensive government Social welfare systems, beginning with Germany as the forerunner. Prior to the eventual 20th century German welfare state, Germany was not devoid of distributing aid to combat the effects of poverty. Religious and public benevolent institutions, several centuries earlier, managed local poverty, resulting in an interesting relationship between the German citizens and these charities. The willingness of these institutions to address the poverty issue opened the door for the 20th century German welfare state to emerge.

This study examines the evolution of the attitudes towards poverty in nineteenth century Germany. …

Distortion-Tolerant Communications With Correlated Information, Ning Sun

Graduate Theses and Dissertations

This dissertation is devoted to the development of distortion-tolerant communication techniques by exploiting the spatial and/or temporal correlation in a broad range of wireless communication systems under various system configurations. Signals observed in wireless communication systems are often correlated in the spatial and/or temporal domains, and the correlation can be used to facilitate system designs and to improve system performance. First, the optimum

node density, i.e., the optimum number of nodes in a unit area, is identified by utilizing the spatial data correlation in the one- and two-dimensional wireless sensor networks (WSNs), under the

constraint of fixed power per unit …

Developing A Presumptive Test For Select Synthetic Cannabinoids, Carrie Snyder

Graduate Theses and Dissertations

Synthetic cannabinoids (SC's) began to gain popularity around the world in 2009. Since then, many of the compounds have been outlawed and methods developed to detect them and their metabolites using mass spectrometry. Our work investigated the possibility of developing a colorimetric presumptive test. The SC JWH-019 was synthesized and its ketone targeted as a possible reaction site. Many SC's contain ketones and thus a reaction at this site would be applicable to many of the compounds. Since JWH-019 is costly and time consuming to synthesize, much of the experimental work was done using benzophenone (BP). BP contains a diaryl …

Analysis Of Social Networks In A Virtual World, Gregory Thomas Stafford

Graduate Theses and Dissertations

As three-dimensional virtual environments become both more prevalent and more fragmented, studying how users are connected via their avatars and how they benefit from the virtual world community has become a significant area of research. An in-depth analysis of virtual world Social networks is needed to evaluate how users interact in virtual worlds, to better understand the impact of avatar Social networks on the virtual worlds, and to improve future online Social networks.

Our current efforts are focused on building and exploring the Social network aspects of virtual worlds. In this thesis, we build a Social network of avatars based …

A Comparison Of Milled Rice Fissuring Kinetics Of Hybrid And Pureline Cultivars, Semehar Haile Tesfaye

Graduate Theses and Dissertations

Over the past decade, the use of hybrid rice cultivars has greatly increased, and this has led to questions about the processing behavior of hybrid cultivars. This study compares the milled rice fissuring kinetics of hybrid and pureline cultivars. Also, this study elucidates the effects of kernel type (long-grain vs. medium-grain rice cultivars), surface lipid content (SLC), and kernel thickness on fissuring rates.

Three hybrid (CL XL745, CL XL729 and XL753) and five pureline (Wells, CL151, Cheniere, Jupiter and CL261) cultivar lots were procured. Jupiter and CL261 are medium-grain cultivars, whereas the rest are long-grain cultivars. Two experiments were conducted. …

Successful Marketing Strategies For Promoting Event Destinations, Evease Iniece Tucker

Graduate Theses and Dissertations

Travel and tourism has been recognized as being an important driver of jobs, growth and economic recovery in the United States. Meetings, events and incentive travel contribute $98.7 billion of the direct spending, $15.0 billion in taxes and 859,000 jobs. As a result, destination marketing organizations (DMOs) in the United States are taking advantage of this impact for growth in their destinations. As a destination marketing organization's main job responsibility is to promote their destination to attract visitors, which requires superior marketing strategies to achieve these goals.

This research investigates the marketing strategies of DMOs in the United States. The …

Zinc Oxide Nanorod Based Ultraviolet Detectors With Wheatstone Bridge Design, Arun Vasudevan

Graduate Theses and Dissertations

This research work, for the first time, investigated metal semiconductor-metal (MSM) zine oxide (ZnO) nanorod based ultra-violet (UV) detectors having a Wheatstone bridge design with a high

responsivity at room temperature and above, as well as a responsivity that was largely independent of the change in ambient conditions. The ZnO nanorods which acted as the sensing element of the detector were grown by a chemical growth technique. Studies were conducted to determine the effects on ZnO nanorod properties by varying the concentration of the chemicals used for the rod growth. These studies showed how the rod diameter and the deposition …

Examining The Relations Among Trauma, Distress, Resilience, And Physical Health, Kathryn Elizabeth Chaisson

Graduate Theses and Dissertations

This study examined the role of traumatic distress as a mediator in the relation between trauma exposure and somatic malaise and healthcare utilization. Resilience was examined as a moderator between trauma exposure and somatic malaise and healthcare utilization, then between trauma exposure and traumatic distress. A total of 206 female participants recruited from an obstetrics and gynecology specialty practice completed measures of trauma exposure, traumatic distress, resilience, somatic malaise, and healthcare utilization. Multiple hierarchical regressions were performed to test the hypothesized relations. Results indicated that trauma exposure was a significant predictor of traumatic distress and resilience, and of somatic malaise …

"There Were High Hopes And High Projections:" Examining The Social Construction Of Target Populations In The Policy Design Of The Arkansas Lottery Legislation, Kristopher D. Copeland

Graduate Theses and Dissertations

Lottery policies have been created by many states to generate additional funds to support public initiatives, such as higher education scholarships. In 2009, Arkansas adopted a lottery to generate higher education scholarships. The purpose of this qualitative case study was to examine the Arkansas state lottery policy design process to better understand how the Social construction of higher education students and other citizens became embedded within the policy. The Social construction of target populations theory (Ingram & Schneider, 1993), guided three research questions regarding how policy actors in Arkansas Socially constructed citizens while designing lottery legislation, how these Social constructions …

The Impact Of Counselor Level Of Spiritual Well-Being On The Morale, Global Symptoms, And Global Impairment Of Adolescents Receiving Treatment For Substance Use And/Or Other Mental Health Disorders: A Pilot Study, Michael William Holland

Graduate Theses and Dissertations

In recent years there has been a movement towards a holistic perspective of human nature in the counseling leading to increased interest in the nature and role of spirituality in counseling and the counseling process. In the present study multiple regression analysis is used to determine whether Counselor Level of Spiritual Well-Being, or aspects thereof, namely, Counselor Level of Existential Well-Being and/or Counselor Level of Religious Well-Being, as measured by the Spiritual Well-Being Scale significantly impacts client outcomes, namely, Morale, Global Symptoms, and Global Impairment as measured by the Health Dynamics Inventory for adolescents receiving treatment for substance use and/or …

A Tangled Hope: America, China, And Human Rights At The End Of The Cold War, 1976-2000, Jared Michael Phillips

Graduate Theses and Dissertations

A Tangled Hope: America, China, and Human Rights at the End of the Cold War, 1976-2000, discusses the evolution of both the international and American understanding of human rights. Beginning with a discussion of the philosophical and cultural frameworks concerning "rights" that developed in Europe and the Americas throughout the 18th and 19th centuries, this work moves into the post-World War II climate that shaped Jimmy Carter and his unique understanding of human rights and America's role in the Cold War world. In particular, I argue that the existing narrative concerning Carter's foreign policy is lacking in a nuanced understanding …

Hydrogeology And Chemical Characterization Of Hydrocarbon In Domestic Water Wells, Rancho Villa Subdivision, Rogers, Arkansas, Janelle Renee Sherman

Graduate Theses and Dissertations

This project is centered on the Rancho Villa community in Rogers, Arkansas where several residents have had hydrocarbon contamination in their domestic water wells. The goal of this project was to understand the hydrogeology in the study area, characterize the contaminant chemically, and determine the source of the contaminant. The hydrogeology of the area was determined from previous theses. Seventeen samples were taken from the wells in the Rancho Villa community; each sample was analyzed for geochemical parameters and by Gas Chromatography/Mass Spectrometry (GC/MS) for organic compounds analysis. Four of the 17 samples had a visible non-aqueous layer of hydrocarbon …

Infrared Spectra Analysis Of Thermally Altered Iron Phyllosilicates And The Implications For Mars, William Thomas Bryan

Graduate Theses and Dissertations

This study looks at two iron-rich phyllosilicates, which may be present on Mars. The minerals, greenalite and hisingerite, are rich in iron-II and iron-III, respectively. Small samples (~0.40 grams) of each mineral were crushed and heated in a Lindberg Tube Oven for approximately twenty-four hours at temperatures selected to mimic lava flows and impact events. Following heating, each sample was placed in a Fourier Transform Infrared (FT-IR) spectrometer to collect the near- and mid-infrared spectra. The spectra allowed for these terrestrial analogs to be analyzed with regards to how their structure breaks down with increasing temperature. The samples' colors were …

Post-Exercise And Post-Recovery Blood Lactate In Peripheral Arterial Disease, Rebecca Kate Roderick

Graduate Theses and Dissertations

The purpose of this study was to observe how the presence of peripheral arterial disease affects the level of post-exercise blood lactate and post-recovery blood lactate during and following the six-minute walk test (6MWT). The 6MWT was administered to 49 participants (33 classified as Non-PAD and 16 classified as PAD) over the age of 50 with no uncontrolled cardiovascular or metabolic diseases or a cardiovascular event in the previous 6 months. Results demonstrated that no significant statistical difference exists between the presence of PAD and resting blood lactate (F = 0.86, p = .36), post-exercise blood lactate (F= 0.48, p …

Perceived Impact Of Character Education Program At A Midwest Rural Middle School: A Case Study, Sandra Jean Goss

Graduate Theses and Dissertations

Today there exist a concern for the safety and success of students in the public education system. Families, educators, and community members are concerned with the physical, emotional, and mental well-being of students in an environment where incidents of violence are growing. Events like the school shootings at Jonesboro, Arkansas, and at Columbine High School left our nation concerned with the problems within the school system. Many believe that character education can be an effective solution. The purposes of this study are to describe key elements of one school's character education program, and to determine the impact that this program …

Compared To What? The Effectiveness Of Synthetic Control Methods For Causal Inference In Educational Assessment, Clay Stephen Johnson

Graduate Theses and Dissertations

Synthetic control methods are an innovative matching technique first introduced within the economics and political science literature that have begun to find application in educational research as well. Synthetic controls create an aggregate-level, time-series comparison for a single treated unit of interest for causal inference with observational data. However, the strict statistical assumptions associated with matching methods for causal inference raise concerns for unobserved bias related to some data models and availability. The small but increasing set of existing synthetic controls studies with student achievement measures as the outcome of interest suggest that research is warranted into the effectiveness of …

Kirschner's Modal Ontological Argument, Andrew Kirschner

Graduate Theses and Dissertations

Ontological Arguments for the existence of God, first discovered by St. Anselm (1033-1109), attempt to deduce the existence of God from the concept of God. It is the aim of this thesis to champion a modal version of the Ontological Argument as philosophically sound by demonstrating it to be logically valid and by successfully defending the argument's premises as true. Kirschner's version of the Ontological Argument states:

P1 For every type of entity, instances of that type of entity either actually exist, merely possibly exist, or necessarily do not exist.

P2 If an entity can be conceived, then that entity …