Business Commons^™

An Exploration Of Names In Social And Professional Settings For Persons With Ethnically Identifying Names, Paige Whitney Johnson

FIU Electronic Theses and Dissertations

The overarching purpose of this collected papers dissertation was to explore the perspectives and experiences related to names in social and professional settings for persons with ethnically identifying names. The first paper was an integrative literature review. The second paper was a qualitative study utilizing the phenomenological approach. Both studies utilized self-presentation theory, while Study #2 added social penetration theory and social identity theory. Self-presentation theory posits that people put forth a public face to show that they possess desirable characteristics to observers. Social penetration theory is centered on the concept of self-disclosure and the notion that people carefully construct …

Social Dominance Orientation And Emotion Regulation: A Parallel Multiple Mediator Model Of Instigated Incivility Moderated By Workgroup Civility Climate, Fabiana Brunetta

FIU Electronic Theses and Dissertations

While most of the existing research on the topic of workplace incivility has focused upon its consequences on employee and organizational well-being, researchers are recognizing the need for research on predictors, mediators, and moderators of uncivil workplace behavior. The current study contributes to this new wave of workplace incivility research by emphasizing the links among variables not previously explored in incivility research. This nonexperimental correlational study (N = 1027) developed and tested a parallel multiple mediator model of instigated incivility. The model examined the mediation of the emotion regulation strategies – cognitive reappraisal and expressive suppression – on the …

Contextual Affordances Of Social Media, Clinical Prosess Changes And Health Service Outcomes, Haoran Zheng

FIU Electronic Theses and Dissertations

Never had consumers been empowered by information technologies such as social media-enabled portals that permit them to access and conduct all aspects of life and work activities through a mobile phone at any time from anywhere. WeChat, with over 963 million active monthly users, represents such a revolutionary platform. In healthcare, patients can use WeChat to make doctor appointments, access health and lab results, consult with doctors, and check on the queuing status and parking conditions in the health clinics and hospitals. Such social-media-enabled systems have transformed the relationships between consumers and businesses into a new paradigm in which the …

Occurrence And Consequences Of Surprise Internal Control Disclosures, Hambisa Belina

FIU Electronic Theses and Dissertations

The Sarbanes-Oxley Act mandates public companies to establish internal control systems and assess their effectiveness. Quarterly reports by all companies and annual reports by companies with less than $75 million public float (non-accelerated filers) do not require auditor’s attestation while annual reports by companies with $75 million or more public float (accelerated filers) do require such auditor attestations. Quarterly reports should provide early warning of any impending material weakness (MW) to be disclosed in subsequent annual filings. This dissertation explores three types of “surprise” MW disclosures—positive, negative and no surprise—and consequences of such surprise disclosures.

In part one, I document …

Three Essays On Growth, Housing Market And Inequality, Shahrzad Ghourchian

FIU Electronic Theses and Dissertations

This dissertation includes three essays on growth, the housing market, and inequality. In the first essay, I analyze the effects of government consumption and government debt on long-run economic growth by considering the economic characteristics of the countries investigated. Linear regressions reveal that government consumption has a much bigger negative impact on long-run growth compared with the negative (and sometimes insignificant) effects of government debt. Nonlinear analyses further show that such effects are highly impacted by the economic characteristics of the countries investigated.

In the second essay, I study time-series fluctuations in the United States housing market from 2010 to …

How Does The Nature Of Accounting Standards Affect Audit Quality And Earnings Attributes?, Ran Ling

FIU Electronic Theses and Dissertations

The purpose of this study is to provide evidence on the effects of the nature of accounting standards (i.e. principles- versus rules-based accounting standards) on audit quality and earnings attributes. I construct a comprehensive instrument to effectively measure rules-based characteristics in the U.S. GAAP following Mergenthaler (2011). I then construct a firm-level instrument to capture firms' reliance on principles-based accounting standards using the textual analysis approach developed by Folsom et al. (2017). Using data from S&P 500 companies during 2009-2014, I first examine whether principles- (or rules-) based standards in the FASB Accounting Standards Codification (ASC) system affect both the …

The Era Of Global Risk Premia, Derek-Dion D. Lee

FIU Electronic Theses and Dissertations

I propose a global risk factor – Currency Traded Risk (CTR). This risk factor is the first to identify the directional link between currencies and equities. CTR captures the genesis of financial globalization, and contains the greatest predictive ability to date for monthly returns on a global stock portfolio.

Theoretically, return expectation is intimately linked to time-varying risk premia. Due to the intrinsic scope of currency values in integrating the world’s financial markets, information on time-varying risk premia prices into currencies at greater speed, scale, and global consensus, relative other asset classes. High interest rate currencies proxy as …

The Effect Of Uncertain And Weak Modal Words In 10-K Filings On Analyst Forecast Attributes, Myung Sub Kim

FIU Electronic Theses and Dissertations

This study examines the determinants of the use of uncertain and weak modal words in 10-K filings and the effect of these words on analyst forecast attributes. I find that the use of uncertain and weak modal words in 10-K filings is positively (negatively) associated with firm size, volatility of business and operations (firm age and number of business segments). More importantly, after controlling for readability and management tone, I find that the use of uncertain and weak modal words in 10-K filings is associated with greater analyst following, lower forecast dispersion, greater forecast accuracy, and lower uncertainty in analysts’ …

Employees’ Responses To Positive Feedback From Customers And Managers, I Hsuan Tsai

FIU Electronic Theses and Dissertations

The purpose of this research is to understand the impacts of positive feedback from customers and managers and the extrinsic rewards and intrinsic rewards on job satisfaction. Furthermore, this research will examine how employees in the hospitality industry react to positive feedback and to explore whether this positive feedback has practical applications to help increase employee satisfaction. A total of 500 questionnaires were distributed, 339 valid surveys from respondents with experience working in the hospitality industry were returned. The results indicated that positive feedback from customers as well as summarized positive customer feedback delivered by managers have positive relationships with …

Short Selling: Implications For Corporate Governance And Capital Structure, Mohammad Anisur Rahman

FIU Electronic Theses and Dissertations

The literature on short selling documents substantial evidence that short sellers are generally informed investors (e.g., Diamond and Verrecchia, 1987; Asquith and Muelbrook, 1996). This dissertation investigates three specific implications of informed short selling for a firm and its investors.

The first essay investigates if short selling discourages managers from pursuing over-optimistic projects by reducing equity market timing. By conditioning short selling on firm overvaluation, this essay shows that short selling reduces managerial equity market timing and increases leverage. This moderating impact of short selling is more pronounced in smaller firms and those with low institutional ownership or higher intangible …

Three Essays On Financial Statement Comparability, Mohammad Nazrul Islam

FIU Electronic Theses and Dissertations

Comparability is a central feature of financial reporting systems. Comparability is defined by FASB (2010, 19) as “the qualitative characteristic that enables users to identify and understand similarities in, and differences among, items.” The Accounting Principles Board ranked comparability as one of the most important objectives of financial reporting and Generally Accepted Accounting Principles have underscored the importance of comparability for the past four decades. Using empirical measures of financial statement comparability, studies confirm that comparability plays an important role in analyst following, audit fees, credit risk, acquisition decisions, stock price volatility, the cost of debt, the cost of equity, …

Three Essays In International Finance, Iván Marcelo Rodríguez Jr

FIU Electronic Theses and Dissertations

In this dissertation, I focus my research on some of the economically significant and current open problems in international finance, specifically the relationship between Credit Default Swaps (CDS) on sovereign debt, the importance of fundamental dyadic distances on the initiation and completion of cross-border mergers and acquisitions, and the impact of domestic and transnational terrorism on cross-border mergers and acquisitions.

In the first essay, we study the relationship between sovereign debt ratings and the information contained in CDS spreads regarding the credit risk of the reference entity. Using data for 54 countries over a twelve-year period, we find that the …

Questioning - Fundamental 21st Century Comptence, Teresa Lucas, Gerardo Lucas

ICOT 18 - International Conference on Thinking - Cultivating Mindsets for Global Citizens

With the advent of the 21^st Century, scholars, politicians, scientists, educators, entrepreneurs, religious leaders, and parents have looked at the increasing rapidity of change and complexity in the world, and wondered what capabilities are necessary to embrace the challenges facing us. The P21 Partnership cites four basic “C” skills: creativity and innovation; critical thinking and problem-solving; communication; and, collaboration. However, developing the “4 Cs” relies on another attribute – curiosity, the hallmark of which is the ability to formulate good questions. This workshop proposes to engage participants in a lively exercise of asking questions. A brief introduction reviews various …

Self-Coaching With Ai: Developing Thinking Skills, Thinking Dispositions, And Well-Being, Olivier Malafronte, Isla Reddin, Roy Van Den Brink-Budgen

ICOT 18 - International Conference on Thinking - Cultivating Mindsets for Global Citizens

Being motivated by the need to address the challenges of our Volatile Uncertain Complex Ambiguous world, we strive to create tools to improve people’s lives and help them become more resilient, resourceful, self-confidant, and successful.

In a digital world, we must understand how to efficiently connect to digital systems. Connecting “with AI” doesn’t mean spending more time on digital devices, but spending time in a deliberate way with purpose and intentional learning outcomes.

As a society, we want to see graduates with emotional intelligence and reflective skills in order to address global economic and social issues. As for jobs …

The Effect Of Institutional Dimensions And Cultural Dimensions On The Level Of Entrepreneurial Activity Across Countries, Jung Hoon Kim

FIU Electronic Theses and Dissertations

Entrepreneurship research is becoming more critical to policymakers and scholars around the world. However, few scholars have explored the effect of national culture or institutions on the entrepreneurial activity using cross-national data. Furthermore, most previous scholars have been limited to formal institutions as a theoretical structure to explore the entrepreneurial activity across countries. It is crucial to include formal, informal institutions and culture to better understand about how much or why entrepreneurial activity differs across countries.

To fill this gap, this study investigates how national culture and institutions impact the level of entrepreneurial activity across 30 countries using cross-national dataset …

States Of Mind: Exploring “Energy Sources” To Support Thinking, Stephen R. Seward

ICOT 18 - International Conference on Thinking - Cultivating Mindsets for Global Citizens

Submission Title and Descriptor for Review

States of Mind: Exploring “Energy Sources” to Support Thinking

Facing uncertainty, complex problems, and managing non-linear dynamical change are part of our existence. By examining the “States of Mind”—efficacy, craftsmanship, consciousness, flexibility, interdependence—we are able clarify thinking, encouraging divergence and resourcefulness. Aquire strategies to develop mindfulness and thinking dispositions. Participants will learn about the states of mind, design questions to engage thinking, and engage in collaborative dialogue. Explore and plan next steps for becoming more strategic in your capabilities to create positive thinking and adaptive change within yourself and those you interact with.

Alliance Networks Management: A Study Of Global Automotive Industry, Yue Zhao

FIU Electronic Theses and Dissertations

This dissertation studies the importance of alliance networks on firms’ behavior and performance outcomes in the context of the global automotive industry. The first essay examines the importance of alliance networks positions on the persistence of an innovation advantage for a firm. The results contribute to our understanding of network advantages and network structure persistence over time. Building upon network theory, I found that network prominence facilitates the persistence of an innovation advantage over time as network prominence supports a firm’s continuous innovation and can effectively impede imitation by competitors. Conversely, network density and brokerage are negatively associated with the …

The Influence Of Perceived Psychological Contract Violations On Expatriate Attitudes: The Moderating Role Of Individual, Organizational, And National Factors, Kowoon Kim

FIU Electronic Theses and Dissertations

As a business becomes dependent on knowledge and intellectual capabilities, human resource management is undoubtedly a key driver of an organization’s success. In the same vein, the importance of managing human resources for the multinational enterprise (MNE) cannot be overstated (Dowling, 1999; Hiltrop, 1999; Tung, 1984). Since a large number of MNEs depend on expatriates to run their global operations despite their relatively high costs, it is essential for MNEs to develop a better understanding of expatriate management. In this regard, the psychological contract has received recent attention as an underlying mechanism for managing expatriates. However, existing psychological contract studies …