Business Commons^™

Sunny Days Ahead: Messages During A Pandemic: Creative Strategies And Themes In Health And Wellness Public Service Ads By The Ad Council, Meenakshi Trichur Venkitasubramanian

Doctoral Dissertations

Public Service Advertising is an essential field of study because of its ability to impact and shape public behavior and community changes. Historically, the advertising industry has come together during the times of world war to form an association, the Ad Council, to help create awareness to the public. Over the past 75 years, the Ad Council has contributed to the various causes by communicating and advertising to encourage better habits and behavior. The Ad Council has collaborated with CDC and COVID Collaborative to communicate the right messages about coronavirus response and COVID-19 vaccine during this pandemic. The purpose of …

Essays On Size Asymmetry In Supply Chain Disruptions, Yu Chu

Doctoral Dissertations

While size asymmetry (e.g., large buyer and small supplier) has been discussed in a no-disruption operation context (Lee & Johnson, 2012), little is known whether, how and why a large buyer reacts differently when different-sized suppliers cause different types of disruptions. Extant research suggests in a supplier-induced disruption supplier’s recovery actions yield various effects in a dependence-unbalancing setting, indicating a need for a deeper understanding of what buyers prefer in order to resolve disruptions caused by facing different sized suppliers and the rationales behind the decisions. Accordingly, this dissertation examines whether and how the supplier size and supplier-induced disruption type …

Culture And Enforcement Effects On Insider Trading, Market Reactions, And Firm Value: Evidence From The Market Abuse Regulation, Amanda M. Olsen

Doctoral Dissertations

This dissertation examines the changes to the European Union (EU) law on market abuse, market manipulation, and insider trading regulation made when the Market Abuse Regulation (MAR) was enacted. I detail the changes in comparison to the previous legislation under the Market Abuse Directive (MAD) and changes several Member States made to their domestic legislation to achieve compliance with MAR. I highlight the sanctions imposed in several Member States to argue the severity of punishment under MAR. This analysis provides evidence that MAR brought about a plausibly exogenous shock to the cost of insider trading. Next, I examine the effects …

The Auditor’S Application Of Professional Judgment: Evidence From M&A-Related Critical Audit Matters, Xi Ai

Doctoral Dissertations

In this study, I examine the extent to which auditor attributes affect the auditor’s decision to communicate a Critical Audit Matter (CAM) in the expanded auditor’s report. I expect the CAM communication decision to be adversely affected by threats to independence and by auditor overconfidence. I focus on a sample of companies that completed material mergers and acquisitions because these are likely to be considered as potential CAMs by meeting the minimal requirements of a CAM (i.e., material accounts or disclosures that involve especially challenging, subjective, or complex auditor judgment). Contrary to expectations, I find that the auditor’s CAM communication …

The Impact Of Ceo Compensation Incentives On Financial Reporting Choices: Evidence From Potential Ghost Revenues Created In Mergers And Acquisitions, Jason A. Ashby

Doctoral Dissertations

When an acquirer purchases a target and assumes the target’s deferred revenue liability, accounting standards codification 805 requires that the acquirer recognize the target’s deferred revenue at its estimated fair value as of the acquisition date. If the target’s deferred revenue book value exceeds its fair value, the portion of deferred revenue written down will never be recognized as revenue for the acquirer under generally accepted accounting principles (GAAP). In this study, I investigate the impact of chief executive officers’ (CEOs’) compensation incentives on the fair value measurement of deferred revenue liabilities in acquisitions. If a larger proportion of CEO …

Slow Tourism: A Means-End Approach To The Motivations Of Slow Travelers, Eunkyeong Jung

Doctoral Dissertations

The primary objective of this dissertation was to examine the phenomenon of slow tourism by exploring tourists’ motivations and end-state values of slow tourism. Two research questions were developed: What are the important attributes, consequences/ benefits, and end-state values of slow tourism that travelers perceive? What are the structural relationships among attributes, consequences, and values of slow tourism? To address the questions, this dissertation applied a mixed method design by which both qualitative and quantitative investigations were performed.

First, building upon means-end chain theory (Reynolds & Gutman, 1988), in-depth interviews with slow travelers were conducted and were analyzed by laddering …