Business Commons^™

Mapping Decisions Of Reporting Asset Misappropriation Within An Accounting Department Using Behavioral, Cognitive, And Cultural Traits, Nora Alaniz Bouqayes

Open Access Theses & Dissertations

The problem of global fraud continues to be pandemic with the cost to organizations exceeding $3.9 trillion of lost revenues every year. Accounting research is slowly embracing the behavioral science research and has expanded limited literature addressing the traits of fraud perpetrators. This study begins to examine behavioral, cognitive, and cultural traits of reporters of fraud in accounting departments. This study narrows the area of interest to asset misappropriation as part of the Occupational Fraud and Abuse Classification System created by the Association of Fraud Examiners. An initial instrument to measure traits is developed and used to map decision paths …

Collegiality Among Full-Time Professors In A Mexican University: Perceptions And Challenges, Carlos Alberto Castañon

Open Access Theses & Dissertations

Currently, institutions of higher education in Mexico have some changes in their educational and institutional policies on training and updating of the professorate. In this context, reforms of higher education, academics have had to adapt to new forms of academic work in both ways individually and collectively. Today it is possible to identify the diversity of functions that have Mexican academics to achieve a quality education. However, today, collegial work among professors has not been solved efficiently in universities of Mexico. The current study addresses the collegiality among full-time professors in a higher education institution in Northern Mexico. The purpose …

Ceo Ownership And Firm Performance: Evidence From The 2003 Dividend Tax Cut, Hong Kim Duong

Open Access Theses & Dissertations

This study investigates whether and how CEO ownership impacts firm performance by using the large tax cut on individual dividend income enacted in 2003 (The 2003 Dividend Tax Cut) as an exogenous shock. My findings suggest that CEO ownership of dividend payers significantly increased after the shock in the form of higher annual restricted stock grants and more option exercises. I document that the change in CEO ownership has an asymmetric impact on firm performance and investment efficiency. Only dividend payers with CEOs who moved closer to optimal ownership experienced improvement in investment efficiency and performance. In contrast, dividend payers …

Quantifying A Mining Investability Quotient To Mitigate Junior Mining Investment Risk, Jonathan Mickey Merguerian

Open Access Theses & Dissertations

Uncertainty and risk are inherent features of investing in mineral exploration ventures. Investors rely on qualitative and quantitative analysis to evaluate risk of capital. The distinction between risk and uncertainty pertaining to mineral exploration is that risk is an opportunity for loss and uncertainty can be described as the range of probabilities that some condition may occur (Rose, 1987). Stakeholders rely on a combination of investment conferences, risk analysis equations, press releases, financial reports, and investment research to determine if an investment potential. J. M. Cozzolini developed a formula for Risk Adjusted Value (RAV) of an exploration venture. The study …

Financial Decision-Making And The Normalization Of Deviance, Dilata Ranadive

Open Access Theses & Dissertations

Two perspectives have dominated the discourse on the causes of the financial crisis of 2008. The first attributes the financial crisis to intentionally malevolent behaviors, whereas the second attributes it to the natural market fluctuations. However, there is still a third, possible perspective. While the first two perspectives focus on the intention of the actors, the third perspective focuses on the response of the observers. This is what Vaughan (1996) refers to as "normalization of deviance". In normalization of deviance actions or decisions that are initially regarded as aberrant or atypical are re-conceptualized and adopted as the new criterion. The …

Product Market Competition, Corporate Investments And Risk, Hussein Ali Ahmad Abdoh

Open Access Theses & Dissertations

This doctoral Dissertation examines the impact of product market competition on the cash flow investments and risk. The Dissertation is comprised of three essays. First essay investigates the link between a firm's competitive environment and the ratio of idiosyncratic volatility to systematic volatility. I postulate that competition has a higher effect on idiosyncratic volatility than the systematic volatility for two reasons. First, market power works as a tool that passes on firm-specific cost shocks to customers but is irrelevant to passing on the industry-wide cost shocks. Second, firm's competitive advantage relative to its peers in the industry is affected by …

Three Essays On Big Data Analytics, Traditional Marketing Analytics, Knowledge Discovery, And New Product Performance, Zhenning Xu

Open Access Theses & Dissertations

In recent years, companies have become aggressive in investing in Big Data Analytics (BDA) for marketing purposes, particularly new product development. One of the basic features of BDA is its promise in delivering automated recommendations or knowledge. For this reason, companies attempt to ascertain if BDA can improve new product performance beyond what Traditional Marketing Analytics (TMA) can.

The overarching question is whether different combinations (BDA and TMA in different levels) of analytics capabilities are able to generate different kinds of knowledge for Knowledge and Information Fusion that could improve new product performance. The aim of this study is to …

A High Performance Work Practice Scale: Validity And Invariance Across Five Cultures, Gabriela Flores

Open Access Theses & Dissertations

In this study, a comprehensive high performance work practice (HPWP) model is developed from an existing taxonomy of HPWPs. Using data collected in organizations across seventeen countries, the model is evaluated for equivalence across five cultures and two economic groups. Findings support the generalizability of the seven factor model across these contexts. Finally, the model is evaluated within a larger network of theoretically related antecedents and outcomes. Specifically, the behavioral perspective of HR and the resource based view are used to develop hypotheses relating the use of HPWPs to strategy and organizational resources.

Essays In Accounting And Finance, Sayan Sarkar

Open Access Theses & Dissertations

In my first essay, I investigate changes in a number of firm characteristics surrounding the change in debt policy (i.e., becoming unlevered). I do so to investigate why firms may lower their debt levels, and add insights to the zero-leverage puzzle. My main findings are that tax based explanations and market timing explanations do not explain the observed behavior of firms that become totally unlevered. My findings are most consistent with the pecking order theory (Myers and Majluf, 1984) and with Jensen's (1986) theory of free cash flows. I also investigate whether financial constraint is somehow related to the decision …