Business Commons^™

The Consequences Of Disclosure Regulation: Evidence From Dodd Frank 1502b, Charles Whitley Emerson

Chancellor’s Honors Program Projects

No abstract provided.

A Comparison Of Active And Passive Portfolio Management, Christopher C. Cox

Chancellor’s Honors Program Projects

No abstract provided.

Does Globalization Improve Quality Of Life?, Laura E. Hirt

Chancellor’s Honors Program Projects

No abstract provided.

The Impact Of Increased Tax Return Reporting On Financial Statement Tax Disclosure Quality: Evidence From Irs Schedule Utp, Michelle Kim Harding

Doctoral Dissertations

This study uses the 2010 implementation of IRS Schedule UTP (Uncertain Tax Position) to examine the impact of additional tax return reporting on financial statement tax disclosure quality. Using a hand-collected sample, I find that firms reduce the quality of their Financial Accounting Standards Board Interpretation No. 48 (FIN 48) disclosures for Accounting for Uncertainty in Income Taxes in response to increased proprietary costs of disclosure following the adoption of IRS Schedule UTP. Standard setters intended FIN 48 disclosures to benefit investors. Contrary to this intended outcome, I find that as tax return reporting increases, firms reduce discretionary FIN 48 …

A Cost-Differential Analysis Of Local Soybean Processing In East Tennessee: Roast Or Crush?, Rachel Lauren Eatherly

Masters Theses

East Tennessee soybean producers currently have limited local markets and processing options. Most soybeans produced in the region are transported for processing or export to Guntersville or Decatur, Alabama. High transportation costs cut into profit margins and limit local economic impact. With the demand for processed soybeans from the local beef and dairy industries, local processing technology options ought to be investigated. This study will assist soybean farmers in decision-making between hauling to current processing plants or seeking out alternative local processing. Local processing points could allow local beef and dairy farmers additional options of including processed soybeans in least-cost …

Tennessee Beef Producers' Willingness To Participate In A Tennessee Branded Beef Program, Elizabeth Mae Mcleod

Masters Theses

Tennessee beef industry participants have expressed a growing interest in producing cattle to be harvested locally to capture additional value. This study measures Tennessee cattle producer willingness to supply cattle to a federally inspected slaughter (FIS) facility and a Tennessee branded beef (TBB) program. Data from a 2016 survey of Tennessee beef cattle producers were used to estimate interest in participating in the FIS program and TBB program as well as the live cattle weight that interested producers would supply. Of those who responded, 76.6 percent were interested in participating in the FIS program and 70.5 percent were interested in …

Sara Liza: A Pant Suit And A Paint Brush, Sara E. Seaman

EURēCA: Exhibition of Undergraduate Research and Creative Achievement

I am a painter who seeks more for my art business and career than that of a “starving artist.” Trading the Pant Suit for a Paint Brush is a business plan that serves as my blueprint and foundation for becoming a well-known artist, owning a personal studio and maintaining significant gallery presence across the country. I am to accomplish this through intentional customer targeting and production mastery.

My target market is not specific to a certain demographic but instead a psychographic – original art enthusiasts and collectors. I am specifically targeting those who appreciate the value of original paintings through …

Open Access On Campus: Bringing Nonprofits To The Libraries, Melanie Allen, Rachel Caldwell, Nick Guernsey, Ann R. Viera, Alan H. Wallace

UT Libraries Faculty: Other Publications and Presentations

Low attendance at Open Access Week events caused academic librarians to ask: What can we do to further open access without asking faculty and students to attend events during such a busy time of the semester? Instead of reaching out to faculty directly, librarians at the University of Tennessee Libraries are reaching out beyond the campus community. Health sciences, social sciences, and scholarly communication librarians offer a workshop to East Tennessee nonprofit organizations to assist them in finding and accessing scholarly research. After the workshops, participants are invited to be interviewed on camera about why public access to research matters, …

A Peer-Relative Perspective Of The Contract Year Phenomenon Using Bayesian Analysis, Anthony Koschmann

Journal of Applied Sport Management

This research examines the contract year phenomenon in a new context, by evaluating player performance relative to other players, rather than the same player over time. Since ordinary least-squares (OLS) methods assume independent observations, results may be biased as player performance is dependent on other players. As such, a Bayesian approach to allow for non-independence among player performance is used to evaluate players in contract years relative to their peers. Using novel performance data of National Football League (NFL) players and controlling for player salary, position, experience, and team effects, the results show that contract year players under-perform relative to …

Students’ Search Behaviors And Career Alignment For Internships, Michael Odio

Journal of Applied Sport Management

The present study explores the internship search behaviors of undergraduate sport management students at three public universities, including how much time is spent looking for internships, what resources are used for searching, and what criteria are used when deciding on an internship. The findings affirm previous research that factors such as compensation, location, timing, and career goals are important, but also reveal how students weigh these factors and how it affects when, where, and how they search for internship opportunities. This information is beneficial for employers interested in understanding the student’s perspective of the internship search in order to increase …

Best Practices In Athletic Donor Relations: The Ncaa Football Bowl Subdivision, Liz Wanless, David A. Pierce, J. Michael Martinez, Heather J. Lawrence-Benedict, Nick Kopka

Journal of Applied Sport Management

The purpose of this investigation was to identify best practices in intercollegiate athletic donor relations for the National Collegiate Athletic Association (NCAA) Football Bowl Subdivision (FBS). Neither philanthropy research nor athletic fund-raising research presents a contemporary model of donor relations best practices. Additionally, athletic development tactics are given little attention in evidence-based literature. To investigate this topic, three rounds of the Delphi method were completed by 17 intercollegiate athletic development directors in the FBS. Forty-two best practices for donor acquisition and 38 best practices for donor retention and upgrade emerged. Implications for intercollegiate athletic development campaigns are addressed. Subscribe to …

To Charge Or Not To Charge: Examining Stakeholder Perceptions Of Nonrevenue Sports Ticketing Policies, Peyton Stensland, Jordan Bass

Journal of Applied Sport Management

All across college campuses, dozens of intercollegiate sports teams compete each year. It is assumed that attendance will vary across these sports for a number of factors. However, the impact of one organizationally controlled factor (choosing to ticket the event or not) has not been explored in the literature. In this study, the authors examined the ticketing practices of intercollegiate athletics departments. A qualitative interview approach was utilized to explore the importance and implications of ticketing practices of intercollegiate athletics departments. Terms such as reputation, legitimacy, and value were used to describe the reasoning behind whether or not to charge …

A Holistic Performance Assessment Of English Premier League Football Clubs 1992–2013, Daniel Plumley, Robert Wilson, Simon Shibli

Journal of Applied Sport Management

This paper devises and tests a statistical model (the PAM) to measure the financial and sporting performance of professional football clubs. The PAM has been applied to a longitudinal data set of English football clubs (21 clubs between 1992–2013) to identify trends in performance. The results show that a small number of clubs have created an imbalance within English football and that there has been evidence of a “financial crisis” at individual clubs. For the majority of clubs, overall performance appears to vary over time in cycles. In addition to measuring holistic performance of professional football clubs in England, the …

Examination Of Drinking Habits And Motives Of Collegiate Student-Athletes, Elizabeth A. Taylor, Rose Marie Ward, Robin Hardin

Journal of Applied Sport Management

Universities across the United States have reported consistently high rates of alcohol use and abuse among students during the past 20 years. The college student alcohol consumption level is considered an important public health concern. The increase in problematic drinking seems to be campus wide, but there is an understudied at-risk demographic—collegiate student-athletes. The purpose of this study is to examine student-athletes’ motives for alcohol consumption, drinking patterns, and alcohol-related negative consequences. Student-athletes (N = 283) from five Midwestern universities completed an online questionnaire assessing this behavior. Male student-athletes reported higher levels in all three categories than females. In addition, …

Is Going Green Worth It? Assessing Fan Engagement And Perceptions Of Athletic Department Environmental Efforts, Jonathan M. Casper, Michael E. Pfahl, Brian P. Mccullough

Journal of Applied Sport Management

The purpose of this study was to examine the extent to which environmentally themed activities within an intercollegiate sport context impact fan engagement. A total of 557 fans responded to an online survey measuring fan connection to the athletic department, environmental values, expectations for environmental activities, event and at home environmental behaviors, perceptions of profile enhancement, and recall of environmental sponsors and major initiatives. Results found that fans expected athletic department environmental action and they help with favorable perceptions about the athletic program and university and influenced at event and home behaviors. Cluster analysis identified two clusters based on high …

Motivation, Satisfaction, And Retention Of Sport Management Student Volunteers, James E. Johnson, Chrysostomos Giannoulakis, Nathan Felver, Lawrence W. Judge, Pierce A. David, Beau F. Scott

Journal of Applied Sport Management

Sport management programs often partner with intercollegiate athletic departments or community sport organizations to provide student volunteers. Motivating, satisfying, and retaining the student population may constitute a challenge for academic program stakeholders. The purpose of this study was to examine the relationship between motivation, satisfaction, and retention of volunteers at undergraduate sport management programs. Three hundred and twenty-two undergraduate students from five Midwestern institutions completed a 46-item questionnaire assessing their volunteer motivation, satisfaction, and retention. Results indicated students were predominantly motivated to volunteer by Love of Sport and Career motivation factors. Career, Social, Understanding, and Enhancement motivations significantly aided in …

Paying For Protection: The Effects Of Having An Elite Left Tackle, Quinn Andrew Wesley Keefer

Journal of Applied Sport Management

We exploit relatively new data collected by the NFL, since 2009, on the number of hits taken by a team’s quarterback to estimate the benefits and costs of employing an elite left tackle. We model the effect of an elite left tackle using a system of equations, which is estimated with seemingly unrelated regressions. Our system of equations considers quarterback hits, yards gained, and the probability of a quarterback injury. Overall, an All-Pro left tackle increases offensive production by 106 yards, or 8.5 points, and reduces the probability a team’s quarterback misses a game due to injury by 10.3 percentage …

Outcomes-Based Career Preparation Programs For Contemporary Student-Athletes, Kristina Navarro, Heather Mccormick

Journal of Applied Sport Management

Framed from a constructivist approach, this manuscript draws from Savickas’ (2005) Theory of Career Construction to assess programmatic development and mastery of learning outcomes in preparation for life after higher education. Utilizing a mixed-method approach, findings outline recommendations for campusbased practitioner programming informed from the voices of NCAA Division I football student-athletes.

What Drives Endorsement Earnings For Superstar Athletes?, Daniel Rascher, Terry Eddy, Giseob Hyun

Journal of Applied Sport Management

Athletes’ endorsement earnings receive significant attention in the trade/popular press, but the academic literature on this issue is sparse. Thus, the purpose of the study was to examine factors that drive variation in endorsement earnings. Resulting analyses indicated the Positive Q Score measure (likability) was worth about $750,000–$1 million for each unit of the scale, while the Negative Q Score measure was statistically insignificant. One unit increases in Exposure and Familiarity were worth roughly $600,000 and $200,000, respectively. These findings can be used by athletes, agents, and sponsors to determine estimates, or fair-market value, for endorsement deals.

The Reputation Playbook: Exploring How Reputation Can Be Leveraged To Improve Recruiting Effectiveness In Ncaa Men’S Basketball, Marshall J. Magnusen, Charn P. Mcallister, Jun Woo Kim, Pamela L. Perrewé, Gerald R. Ferris

Journal of Applied Sport Management

Reputation is a critical factor in the recruiting process. Organizational reputation also is a complex variable. Different dimensions of reputation may play very different roles in attracting recruits. In this study, a multidimensional (i.e., performance, character/integrity, support) reputation model is used to predict male basketball recruits’ university choice. Data were collected on the ESPN Top 100 male high school athletes recruited to NCAA Division I basketball programs for each year from 2010–2014 (n = 500). Probit regression analyses using maximum likelihood estimation predicted to what extent each reputation-based dimension affected the likelihood of an athlete selecting a university.

Reinvestigating The Impact Of Conference Realignment On Rivalry In Intercollegiate Athletics, Cody T. Havard, Daniel L. Wann, Timothy D. Ryan

Journal of Applied Sport Management

The current study investigated the influence of a U.S. intercollegiate team competing in a new conference for multiple seasons on fan perceptions of rival teams and likelihood of considering anonymous aggression toward rival teams. Fans of teams that changed conferences during conference realignment reserved stronger negative perceptions of the former rival on factors involving on-field competition and stronger negative perceptions of the current rival on factors involving off-field competition. Additionally, fans were more likely to consider committing anonymous acts of aggression against the former rival team than the current rival team. Implications and directions for future study are discussed.

Applying Customer Lifetime Value To Major League Baseball Season Tickets, John T. Drea, Lucas Marlow, Lauren K. Mense

Journal of Applied Sport Management

Customer lifetime value (CLV) is a commonly used metric for assessing marketing performance among businesses; however, there is little evidence of the use of CLV in Major League Baseball (MLB). The authors provide a methodology for calculating CLV for season ticket buyers to properly account for all direct revenue streams for a fan attending an MLB game, including ticket, concession, parking, and auxiliary revenues. Applications for customer lifetime value for MLB teams includes measuring the effectiveness of marketing activities, identifying seating that is over/under priced, and assisting in the management of fan experiences.

The Case For A Complete Model Of Strategic Resource Utility In Sport And Entertainment Management, Theodore M. Hayduk Iii

Journal of Applied Sport Management

A complete model of strategic resource utility can be useful for managers in the sport and entertainment industry. In recent years, this industry has been characterized by rapid evolution, high fragmentation, and ubiquitous digitalization, which all highlight the importance of making rapid and informed strategic decisions. Thus, the complete model will help managers quantify their firm’s resource bundle and use a common language during the strategic decision making process. Two industry-specific examples are given to facilitate interpretation of the complete model. Subscribe to JASM

Tomorrow’S Fans Gone Today: Assessing Constraints To Student Attendance At College Football Games, Jason Simmons, Nels Popp, Chad Mcevoy, Steven Howell

Journal of Applied Sport Management

The purpose of this study was to assess constraints to student attendance at college football games. Surveys were distributed on and around six college campuses (2 “Power 5”, 2 “Group of 5”, 2 FCS) during a college football game. Using intercept sampling, students not in attendance at the game were asked to rate the extent to which 33 constraints affected their decision not to attend. Results revealed differences in constraints based on conference tier affiliation, frequency of game attendance, and timing of decision not to attend. Implications for practitioners are discussed. Subscribe to JASM

Enhancing Women’S Participation And Advancement In Competitive Cycling, Marlene A. Dixon, Jeffrey A. Graham, Allyson C. Hartzell, Katherine Forrest

Journal of Applied Sport Management

While male participation in competitive cycling in the United States has grown tremendously, a lack of growth in female participation indicates there are discouraging factors at play. Critical examination of sport organizations can reveal structures and policies that exclude women from full participation. This study critically examines USA Cycling’s racing structure and policies with the goal of identifying exclusionary practices that might reduce women’s participation and advancement in competitive cycling. Using multiple data sources, including interviews with 10 competitive female cyclists, this study revealed multiple practices that strongly discourage women’s advanced participation in competitive cycling. Suggestions for practice are offered. …

Sport And Social Development: Evaluating A Professional Sport League’S Domestic Violence And Sexual Abuse Camp, Stephen Hills, Matthew Walker

Journal of Applied Sport Management

We explore the use of sport to address the sensitive issue of domestic violence and sexual abuse (DVSA) by evaluating a professional sport league’s pilot DVSA Camp in the United Kingdom. The league served as a hook to engage target groups before using the sport as an analogy to educate on DVSA. We found the DVSA camp had a limited effect on participants’ knowledge about and beliefs toward DVSA, but was able to engage an at risk target group and increase awareness of DVSA. Certainly, greater engagement is required to address serious social issues if behavioral change is the goal. …