Business Commons^™

Earnings Conference Calls And Lazy Prices, Chuancai Zhang

Theses and Dissertations--Accountancy

Changes to the language and construction of financial reports are indicative of firms’ future returns and operations. Investors, however, are often inattentive to these changes; consequently, price reactions to these changes are delayed—resulting in “lazy” prices. This study explores two possible channels through which earnings conference calls may mitigate lazy prices: (1) the topic overlap channel and (2) the comparison language channel. Specifically, I examine whether the topic overlap between conference call transcripts and 10K/10Q filings or the comparison language used on earnings conference call transcripts helps investors understand the nature of the overlapped topics and triggers investors’ attention to …

Reliance On Algorithmic Evidence: The Joint Influence Of Measurement Uncertainty And Algorithm Adaptability, Jenny Ulla

Theses and Dissertations--Accountancy

Artificial intelligence (AI) systems’ capability is rapidly expanding to perform complex tasks once reserved only for humans. With machine learning algorithms, AI can learn and adapt as it encounters more data, which has enabled these systems to improve the quality of accounting estimates that traditionally have been more difficult for humans. Although AI systems’ capability to adapt has potential benefits, these systems also have become increasingly complex, making it difficult for individuals to understand the processes or algorithms these systems use to produce advice. Practitioners worry that when algorithms behave like “black boxes” this opacity may lead to a lack …

Critical Audit Matters Requirements And Auditor Reporting Behavior: Early U.S. Evidence, Valbona Sulcaj

Theses and Dissertations--Accountancy

In this study, I examine two research questions related to the reporting requirements of critical audit matters (CAMs) introduced in the Audit Standard (AS) 3101. First, I examine whether auditor’s perceived litigation risk and client’s financial reporting quality are associated with the number and textual attributes of CAMs. Second, I examine whether the number and textual attributes of CAMs are associated with audit effort and costs.

Consistent with the litigation hypothesis (Skinner, 1994), I find a positive association between litigation risk and the number of CAMs in the audit report, suggesting that auditors try to preempt negative consequences from shareholder …

Towards A Holistic Risk Model For Safeguarding The Pharmaceutical Supply Chain: Capturing The Human-Induced Risk To Drug Quality, Heather R. Campbell

Theses and Dissertations--Pharmacy

Counterfeit, adulterated, and misbranded medicines in the pharmaceutical supply chain (PSC) are a critical problem. Regulators charged with safeguarding the supply chain are facing shrinking resources for inspections while concurrently facing increasing demands posed by new drug products being manufactured at more sites in the US and abroad. To mitigate risk, the University of Kentucky (UK) Central Pharmacy Drug Quality Study (DQS) tests injectable drugs dispensed within the UK hospital. Using FT-NIR spectrometry coupled with machine learning techniques the team identifies and flags potentially contaminated drugs for further testing and possible removal from the pharmacy. Teams like the DQS are …

Political Economy Of The Production Of Heritage Space In A Centro Histórico: Attracting Real Estate Capital, Expelling People. The Case Of Cartagena (Colombia), Camilo Rey-Sabogal

Theses and Dissertations--Geography

Cartagena is a South American city whose historical built environment has been recognized as a World Heritage Site due to the preservation of elements of the Spanish military architecture of the 16th, 17th and 18th centuries. This recognition promoted a tourist and real estate boom in the Centro Histórico and, as a result, its inhabitants have faced gentrification dynamics that are expelling them to other areas of the city. During the last 15 years, these dynamics have shown a strong acceleration. Therefore, the Centro Histórico is experiencing, on the one hand, huge inflows of capital for the purchase of properties …

Profiling Social Media Tourists Using Literature During 2015-2019: Criminal Profiling Method, Jijun Chen

Theses and Dissertations--Retailing and Tourism Management

With the continuous development of mobile commerce and the Internet, social media has deeply penetrated people’s lives and fundamentally changed the way of searching, reading and using travel-related information. With this backdrop, this research studied social media tourists (SMTs) who share or acquire information related to the hospitality and tourism on social media platforms. Based on 271 empirical articles retrieved from major databases and top hospitality and tourism journals in the recent five years from 2015 to 2019, this research developed a profiling framework about SMTs using criminal profiling method. The findings showed the possibility of using the criminal profiling …

Essays On Evasion And Enforcement In Value Added Tax (Vat), Syed Jawad Ali Shah

Theses and Dissertations--Public Policy and Administration

Value added tax (VAT) based on credit invoice system is the most common consumption tax in the world. Despite its self-regulating nature, VAT faces challenges in developing countries who have limited state capacity to check evasion and enforce tax on informal sectors of the economy. The tax authorities introduce policy interventions that can target the evasive behavior of firms interacting with informal sectors. My dissertation seeks to provide insight into three such policy reforms in Pakistan’s VAT regime. Therefore, this dissertation is composed of three essays.

In first essay of my dissertation, titled “Using Computerization to enforce VAT: Evidence from …

What You Do Or What You Say? An Examination Of Analyst Reactions To Prototypical And Non-Prototypical Ceos Linguistic And Competitive Behaviors, Courtney Hart

Theses and Dissertations--Management

Non-prototypical CEOs are those that process different demographic characteristics from a target reference group. In the US, a non-prototypical CEO is both white and male. While the negative responses to non-prototypical leaders based on race and gender have been well documented, we know less on what these leaders do that may influence biased evaluations. In this dissertation I took an impression management view to examine analysts’ evaluative bias (AEB) on prototypical and non-prototypical CEOs hiding linguistic behaviors and competitive aggressiveness. Specifically, I examined hiding linguistic behaviors on quarterly conference calls and two attributes of competitive repertoire will be researched. Drawing …

High Performance: Exploratory Study Into The High Performance Model And Qualitative Secondary Analysis Of Elite Sport Management In The United States, Jon Gregory Hill

Theses and Dissertations--Education Sciences

This dissertation examines the area of high performance in elite sport through high performance professionals’ perspectives in the United States Olympic and Paralympic National Governing Bodies. The study’s purpose was to establish a shared meaning of the high performance sport management model by its elements in the athletic arena. Interviews with 16 high performance directors and managers were conducted to establish definitions, backgrounds, and anatomy of high performance in sport: high performance, high performance sport, high performance management, high performance model.

A qualitative secondary analysis was conducted to examine the high performance model in the U.S. and explore the job …

Catalyzing Change In Higher Education: Social Capital And Network Leadership In The Competency-Based Education Network, Bruce William Haupt Jr.

Theses and Dissertations--Education Sciences

Collaborative inter-organizational networks can be effective at catalyzing and supporting the generation and diffusion of new models and practices. With shared purpose, structure, and resources, network organizations can facilitate knowledge exchange and the growth of inter-organizational relationships. In this study, I sought to better understand how network organizations influence social capital and the spread of innovative practices. Of particular interest were the roles of national network and sub-national network organizations (sub-networks), and the interactive learning processes of network newcomers. I focused on the diverse array of colleges and universities involved in the Competency-Based Education Network (C-BEN), and their efforts to …

Three Essays On Price Analysis And International Trade, Wei Zhang

Theses and Dissertations--Agricultural Economics

The first chapter of this dissertation examines price discovery and volatility spillovers in the coffee spot-futures commodity market over the post-ICA period by employing the PT-IS and bivariate EGARCH models. This research covers two actively traded coffee types, Arabica and Robusta, and utilizes daily time-series price data over 1990:01-2020:04 for Arabica and over 2008:01-2020:04 for Robusta. The empirical results indicate that coffee spot markets play a dominant role in the coffee price discovery for both Arabica and Robusta. The results also show volatility spillovers take place from the coffee spot market to the futures markets. This study helps small-scale coffee …

Two Essays On Food Environment, Nutrition, And Food Insecurity, Suliman Abdulaziz Almojel

Theses and Dissertations--Agricultural Economics

A healthy food environment is fundamental to good health. It contributes to the reduction of obesity and the development of healthy eating habits. In spite of this, many people in the United States (US) have been hypnotized to become obese due to the current food environment. Recently, the US has consistently ranked high in the world in terms of obesity. The rising rate is symptomatic of consuming unhealthy diets. Besides, the double-edged crisis of the US food environment and obesity poses a major threat to food security and public health. Therefore, studying the US food environment is important to sustain …