Business Commons^™

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 …

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 …

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 …

Financial Feasibility And Factors That Lead To Profitability For Small-Scale Farmers In Rwanda., Saheed Adeniyi Orimadegun

Masters Theses

This study will analyze small-scale poultry farming in the Musanze district of Rwanda. Poultry farming offers a source of protein and economic subsistence for households in this region but studies suggest that the smallholder farmers need training for effective production of broiler for these purposes. To this end, a project - Feed the Future Tworore Inkoko, Twunguke (TI) - funded by the United States Agency for International Development (USAID) and the African Sustainable Agriculture Project (ASAP) Foundation, and led by the University of Tennessee Institute of Agriculture (UTIA) and Zamura Feeds Ltd., was initiated to help the smallholder broiler farmers …

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 …

The Role Of Athletic Trainers In The Mental Health Care Of Student-Athletes, Dominic J. Palumbo

Masters Theses

The purpose of this study was to examine the role of athletic trainers (ATs) in the mental health care of NCAA Division I student-athletes. Previous research has explored the current experiences of both student-athletes and ATs, along with the current models of care that are prevalent in Division I athletic training rooms. Research described the student-athlete population as unique. According to Beauchemin (2014) the life of a student-athlete “presents challenges and stressors related to athletic status that can lead to a compromised well-being.” This compromised well-being could potentially lead to mental health diagnoses among the student-athlete population. Along with student-athletes, …

The Effects Of Pandemics On Supply Chains, Faith O. Barre

Chancellor’s Honors Program Projects

No abstract provided.

The Green Gap: How Consumers Value Sustainable Fashion, Alexandra K. Richey

Chancellor’s Honors Program Projects

No abstract provided.

Immigrant Entrepreneurship And Job Creation In The United States: A Historical Analysis And Future Projection Model, Joelle M. Jarjoura

Chancellor’s Honors Program Projects

No abstract provided.

The Duality Of Fashion: How Industry Norms Impact Market Returns In The Fashion Industry, Zoe Carter

Chancellor’s Honors Program Projects

No abstract provided.

Artists On The Rise: An Exploration Of The Role That Brand Collaboration Prestige Plays In The Development Of Identification And Artist Attractiveness, Isabel Soldner

Chancellor’s Honors Program Projects

No abstract provided.

The Effect Of Inputs On Poultry Production Output, Ty M. Wolaver

Masters Theses

To combat poverty and malnutrition, Feed the Future Tworore Inkoko, Twunguke (TI) has set out to teach Rwandan farmers how to grow broilers as additional income for the farmers and an additional protein source within the community to combat malnutrition. Throughout this program, the inputs and outputs of the farmers were recorded, and the goal is to determine an efficiency score for each flock raised and use that information to determine what factors contributed to a higher flock efficiency. A data envelopment analysis (DEA) is used to determine the efficiency score of each flock. Using these efficiency scores, a regression …

The Impact Of Fake News On Company Value: Evidence From Tesla And Galena Biopharma, David D. Parsons

Chancellor’s Honors Program Projects

No abstract provided.

Determinants And Consequences Of Management Forecasts Of Key Performance Indicators: Evidence From The Airline Industry, Andrew Joseph Doucet

Doctoral Dissertations

In this study, I examine the determinants and consequences of quarterly management guidance of key performance indicators (KPIs). I use a novel dataset of 457 firm-quarter observations in the airline industry and hand-collect information on the existence and properties of quarterly KPI guidance. Specifically, I collect data on quarterly KPI guidance for three KPIs used in airline the industry: available seat miles, revenue per available seat mile, and cost per available seat mile. Consistent with managers using quarterly KPI guidance to reduce analyst uncertainty, I find that managers are more likely to provide quarterly KPI guidance when initial analyst earnings …

Essays On Investor Attention And Information Acquisition, Charles A. Lambert

Doctoral Dissertations

This dissertation examines the relation between capital market participants’ attention to fundamental information and capital market outcomes. The first essay examines whether investors’ attention to fundamental information helps predict mercer and acquisition activity. The second essay examines the impact of passive ownership on the acquisition of fundamental information.

Three Essays In Public Finance, Md Sabbirul Haque

Doctoral Dissertations

The first chapter examines the long-run and short-run elasticity of income with respect to changes in tax rates. The Elasticity of Taxable Income (ETI) is a largely-debated parameter in both research and policy. Despite the growing importance of ETI, the literature has not fully considered the intertemporal impacts of taxation. I expand the literature by estimating short-run and long-run impacts of tax rate changes relying on the most recent estimation method and using appropriate lagged values of income when constructing the predicted net-of-tax rate instruments. The short-run ETI in the baseline specification is 0.69 whereas estimates for the Elasticity of …

Influencer Versus Body Positive Marketing: Perceived Brand Personalities In The Eye Of The Target Consumer, Sarah N. Bowman

Chancellor’s Honors Program Projects

No abstract provided.

Direct Listing Vs. Traditional Ipo Case Study, Zachary V. Skaff

Chancellor’s Honors Program Projects

No abstract provided.

Major Healthcare Legislation: Effects And Reactions By Large U.S. Pharmaceutical Manufacturers, 2001-2018, Eric A. Allen

Chancellor’s Honors Program Projects

No abstract provided.

The Impact Of Economies On Plastic Waste And Recycling Due To International Trade, Alyx Mccall Thompson

Chancellor’s Honors Program Projects

No abstract provided.

The Impact Of Big Data And Information Technology On The Accounting Field And Business Environment, Mitchell Kludt

Chancellor’s Honors Program Projects

No abstract provided.

Motivations, Impact And Outcomes Affiliated With Short-Term Study Abroad Programs For Business Students, Laura Katherine Skipper

Chancellor’s Honors Program Projects

No abstract provided.

The Importance Of Corporate Social Responsibility: An Examination Of The Dollywood Foundations My People Fund, Callie Victoria Johnson

Chancellor’s Honors Program Projects

No abstract provided.

The Decline Of American Entrepreneurship: An Analysis Of Causes Of Macro Market Trends And A Changing American Economic System, Owen Flomberg

Chancellor’s Honors Program Projects

No abstract provided.

The Cost Of Big Data: Evaluating The Effects Of The European Union’S General Data Protection Regulation, Kara Rebecca White

Chancellor’s Honors Program Projects

No abstract provided.

The Impact Of The 2017 Tax Cuts And Jobs Act On The Link Between Stock-Based Compensation And Corporate Debt Policy, Victoria Heavey

Chancellor’s Honors Program Projects

No abstract provided.

Fyre Festival: The Good, The Bad, The Ugly And Its Impact On Influencer Marketing, Loren Grace Gilbert, Courtney Childers, Brandon Boatwright

Chancellor’s Honors Program Projects

No abstract provided.

Technological Innovation And The Gics: A Discussion Of Classification Needs In A Disrupted World, Madison Leann Moats

Chancellor’s Honors Program Projects

No abstract provided.

Junior Achievement - Biztown Translations Into Spanish, Mikaela Thress

Chancellor’s Honors Program Projects

No abstract provided.