Business Commons^™

Connected Consumers: Cognizance Of Provision Networks In Mundane Consumption, Stephen T. Weaver

Marketing Dissertations

Many types of product meanings have been investigated in the consumer behavior literature, and these layers of meaning have been shown to influence consumer behavior. However, very little research has attempted to investigate product meanings having to do with provision networks, that is, the people, places, resources and processes involved in creating products and delivering them to the consumer. In addition, researchers in several fields have argued that consumers have lost an awareness of provision networks due to their increasing size and complexity in the modern economy. This research indicates that some consumers are indeed cognizant of the systems of …

Risk And Visibility In Global Supply Chains: An Empirical Study, Hung V. Nguyen

Marketing Dissertations

Working with international suppliers in global supply chains, manufacturing firms now are faced with substantial supplier risks which could be triggered by disruptions in either their suppliers or the supplier’s market. Reactive actions to the risks, however, have usually been shown to be inefficient and sometimes ineffective. In this dissertation, therefore, I develop a theoretical framework linking some key relationship-specific capabilities to supplier risk. My contention is that the capabilities, when developed, can help proactively mitigate the risk. Thus, the model in this study is grounded in the resource-based and the relational views.

In this study, the survey method has …

The Role Of Dividend Policy In Real Earnings Management, Nan Liu

Accountancy Dissertations

Given the importance of historical dividend policy to firms, I investigate whether dividend payers manipulate earnings through real activities to smooth dividend levels and dividend payout ratios. Using Compustat’s Execucomp database, I find evidence that dividend policy impacts both upward and downward real earnings management. I find that payers manipulate earnings upward through real activities to mitigate the shortfall of pre-managed earnings relative to prior year dividends when pre-managed earnings are lower than dividends paid in the prior year, suggesting that dividend levels are an important earnings benchmark. I document a stronger relationship between changes in pre-managed earnings and real …

Health Information Systems Affordances: How The Materiality Of Information Technology Enables And Constrains The Work Practices Of Clinicians, Chad Anderson

Computer Information Systems Dissertations

The IT artifact is at the core of the information systems (IS) discipline and yet most IS research does not directly theorize the IT artifact or its nomological network (Benbasat and Zmud 2003; Orlikowski and Iacono 2001). This research seeks to answer a repeated call for more direct engagement with the IT artifact and its nomological net with affordance theory adopted as the basis for this theoretical work. An exploratory case study was conducted to answer the research question, how do the material properties of health information systems enable and constrain the work practices of clinicians? The study was …

An Investigation Into Appraisal Bias: The Role Of Decision Support Tools In Debiasing Valuation Judgments, O. Alan Tidwell

Real Estate Dissertations

Given the nature of the valuation task environment appraisers are often made aware of previous value opinions rendered by appraisers, commonly in the form of an historic appraisal. And, because an appraisal task involves the rendering of market value, a hypothetical, unobservable construct based on probabilities, direct feedback against this objective is typically not possible. Alternate signals derived from the task environment such as confirmation of previous appraised values may be employed, thereby potentially altering the appraiser’s perception of the valuation objective leading to divergence from the normative model. The real estate behavioral literature suggests commercial appraisers have been susceptible …

The Role Of Dynamic Capabilities In Outsourcing Sales And Marketing Functions: A Resource-Advantage Perspective In The Context Of Consumer Packaged Goods, Belgin Unal

Marketing Dissertations

Outsourcing refers to contracting out the functions to a third party instead of conducting them in-house. The main contribution of this dissertation is to develop and test a model of successful outsourcing in the accomplishment of headquarters selling task. Specifically, it intends to (a) provide a theoretical framework for outsourcing partnership performance, (b) explore the potential complementarities construct in the context of a dyadic outsourcing relationship, (c) examine the role of learning dynamic capabilities in turning potential complementarities into outsourcing success, and (d) explicate the role of structural social capital as an antecedent to learning dynamic capability construct . The …

Earnings Smoothness And Investment Sensitivity To Stock Prices, Xiaochuan Huang

Accountancy Dissertations

Existing research suggests that market misvaluations affect corporate investment, often leading to suboptimal investment. I examine whether earnings smoothness reduces the impact of market valuations on corporate investment and in turn enhances investment efficiency. I find that earnings smoothness has a strong negative effect on the sensitivity of corporate investment to stock prices. Further analyses indicate that this negative effect is driven by both innate and discretionary components of earnings smoothness and is more pronounced for firms operating in more volatile business environments. I complement these findings by demonstrating that firms with smoother earnings have lower over- (under-)investment and higher …

The Effect Of Regulatory Pressures On Earnings Management Behavior Of Nonprofit Hospitals, Brian A. Vansant

Accountancy Dissertations

My study examines the effect of regulatory pressures on the earnings management behavior of nonprofit (i.e., tax-exempt) hospitals. Prior research provides evidence that managers of nonprofit hospitals manage reported earnings to a range just above zero profit in order to conform to regulator low or zero profit expectations. I extend this research by investigating how reported performance on another accounting measure important to regulators, (i.e., charity care), further explains the earnings management behavior of nonprofit hospitals. Specifically, I develop theory to predict that nonprofit hospitals use discretionary accruals to manage positive earnings toward regulator low profit expectations less aggressively when …

Understanding The Barriers To The Assimilation Of Interorganizational Technologies In Channel Relationships, Jennifer L. Fries

Marketing Dissertations

Organizations are increasingly focusing on their value chain activities in an effort to improve their performance, especially in the recent economic times. Improving the effectiveness and efficiency of their channel activities has become a focal point for many organizations. Interorganizational systems (IOS’s) have played an important part in this effort. While in theory, IOS’s have the ability to enhance the degree of cooperation and coordination between two channel partners, often the results obtained are not what is expected. Hence, it becomes very important to understand the barriers to the assimilation of these technologies. Drawing upon theoretical perspectives of governance, including …

Examining Scholarly Influence: A Study In Hirsch Metrics And Social Network Analysis, Hirotoshi Takeda

Computer Information Systems Dissertations

This dissertation research is focused on how we, as researchers, ‘influence’ others researchers. In particular, I am concerned with the notion of what constitutes the ‘influence’ of a scholar and how ‘influence’ is conferred upon scholars. This research is concerned with the construct called ‘scholarly influence’. Scholarly influence is of interest because a clear “theory of scholarly influence” does not yet exist. Rather a number of surrogate measures or concepts that are variable are used to evaluate the value of one’s academic work. ‘Scholarly influence’ is broken down into ‘ideational influence’ or the influence that one has through publication and …