Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Advertising appeal (1)
- Brand social networking sites (1)
- Channels (1)
- Communication (1)
- Concavity (1)
-
- Consumer-brand relationship (1)
- Corporate Social Responsibility (1)
- Corporate social responsibility (1)
- Cost of capital (1)
- Culture (1)
- Disclosure Quality (1)
- Generational (1)
- Green advertising (1)
- Hotel marketing (1)
- Information Dissemination (1)
- Marketing motive (1)
- Motivation (1)
- Phenomenology (1)
- Productivity (1)
- Qualitative research (1)
- Schedule UTP (1)
- Social commerce (1)
- Social media (1)
- Tax Disclosure (1)
- Tax Risk (1)
- Tax aggressiveness (1)
- Tax avoidance (1)
- Tax risk (1)
- Thailand (1)
- Uncertain Tax Positions (1)
Articles 1 - 6 of 6
Full-Text Articles in Business
The Impact Of Increased Tax Return Reporting On Financial Statement Tax Disclosure Quality: Evidence From Irs Schedule Utp, Michelle Kim Harding
The Impact Of Increased Tax Return Reporting On Financial Statement Tax Disclosure Quality: Evidence From Irs Schedule Utp, Michelle Kim Harding
Doctoral Dissertations
This study uses the 2010 implementation of IRS Schedule UTP (Uncertain Tax Position) to examine the impact of additional tax return reporting on financial statement tax disclosure quality. Using a hand-collected sample, I find that firms reduce the quality of their Financial Accounting Standards Board Interpretation No. 48 (FIN 48) disclosures for Accounting for Uncertainty in Income Taxes in response to increased proprietary costs of disclosure following the adoption of IRS Schedule UTP. Standard setters intended FIN 48 disclosures to benefit investors. Contrary to this intended outcome, I find that as tax return reporting increases, firms reduce discretionary FIN 48 …
Corporate Social Responsibility (Csr) Advertising And Consumer Responses In The Lodging Industry: Functions Of Green Marketing Motive And Appeal Type, Donghwan Yoon
Doctoral Dissertations
Hotel chains are increasingly engaging in corporate social responsibility (CSR) marketing to fulfill their social responsibilities. This study primarily aimed to contribute to the hospitality marketing literature and derive findings from the applied theoretical frameworks that would provide practical information for hotel CSR marketers. The study introduced three theoretical concepts: the information-processing model to provide a comprehensive framework of the attitude formation process, the attribution theory to explain the different effects of CSR motives, and the hierarchy-of-effects model to explain the relational effects of affect, cognition, and conation on consumer responses. In this sense, the study was conducted to test …
The Role Of Sense Of Community In Online Brand Social Networking Sites, Je Won Lyu
The Role Of Sense Of Community In Online Brand Social Networking Sites, Je Won Lyu
Doctoral Dissertations
This study was designed to explore the phenomenon of social commerce marketing in relation to consumer-brand relationship development. The specific research objective were as follows: (a) to identify multiple factors motivating consumers to have sense of community in the context of brand social networking sites; (b) to investigate the effects of general connection between consumers and the brand on developing a sense of online brand community in social networking site-based brand communities; (c) to examine potential outcomes of having a sense of online brand community in brand social networking sites such as brand commitment, advocacy, and loyalty; (d) to investigate …
Examining Corporate Social Responsibility In Thailand: A View From Thai Companies, Nutthanun Rajanakorn
Examining Corporate Social Responsibility In Thailand: A View From Thai Companies, Nutthanun Rajanakorn
Doctoral Dissertations
This study aims to understand the perceptions and meanings of corporate social responsibility (CSR) in the context of Thailand. Phenomenology was used to explore the inquiry of how Thai executives perceived and implemented their companies’ CSR. Twenty long-interviews were conducted with Thai executives who were directly involved in and in charge of CSR in their companies. Several themes emerged from the study, and the findings were presented in the aspects of their perceptions of CSR involvement, the motivations, the benefits, and the overall meanings of CSR. Giving back, caring for and helping /sharing, and developing and creating are three themes …
Optimal Tax Risk And Firm Value, Rebekah Daniele Mccarty
Optimal Tax Risk And Firm Value, Rebekah Daniele Mccarty
Doctoral Dissertations
I use the tax reserve data available from FIN 48 to investigate whether equity market value and tax risk exhibit a concave association, consistent with an optimal level of tax risk from an equity valuation standpoint. I find a concave association between tax risk and firm value which suggests firm value is increasing in tax risk at a diminishing rate until an optimal level is reached, after which firm value is decreasing in tax risk. I do not find evidence of excessive risk taking in the context of tax avoidance. Instead almost all firms in my sample are below the …
Generational Perceptions Of Productive/Unproductive Information Received From Management Through Different Communication Channels, Eva Lynn Cowell
Generational Perceptions Of Productive/Unproductive Information Received From Management Through Different Communication Channels, Eva Lynn Cowell
Doctoral Dissertations
This exploratory study identified generational preferences for receiving information from management through different communication channels and determined if age predicted productivity for productive and unproductive information received through different communication channels. This is the first study to empirically examine the relationship between age cohorts, communication channel preferences, information categories, and productivity. Sample participants worked as Extension agents at a major land-grant university. The four generations represented in the sample utilized multiple communication channels and were geographically dispersed throughout the state. The survey was administered electronically and completed by 204 (74%) of the eligible 275 employees in the organization. Independent Samples …