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Articles 1051 - 1080 of 1810
Full-Text Articles in Business
Cross-Border Mergers And Acquisitions And Country Risk Ratings: Evidence From U.S. Financials, Halil Kiymaz
Cross-Border Mergers And Acquisitions And Country Risk Ratings: Evidence From U.S. Financials, Halil Kiymaz
Faculty Publications
This study reports how country risk and macroeconomic conditions influence the wealth gains of U.S. financial firms involved in international mergers and takeovers. The findings suggest that U.S. financials experience weakly significant wealth gains around announcement date. The wealth gains are significant for takeovers in Latin America. There are also differences in wealth gains of subsector affiliations of financial firms. While banks experiencing wealth loss, both insurance and investment services firms having significant wealth gains. The country risk, including economic, political, and financial risk ratings, help to explain the wealth gains to financial bidders.
The Impact Of Securitization On The Expansion Of Subprime Credit, Taylor Nadauld, Shane M. Sherlund
The Impact Of Securitization On The Expansion Of Subprime Credit, Taylor Nadauld, Shane M. Sherlund
Faculty Publications
This paper investigates the relationship between securitization activity and the extension of subprime credit. The analysis is motivated by two sets of compelling empirical facts. First, the origination of subprime mortgages exploded between the years 2003 and 2005. Second, the securitization of subprime loans increased substantially over the same time period, driven primarily by the five largest independent broker/dealer investment banks. We argue that the relative shift in the securitization activity of investment banks was driven by forces exogenous to factors impacting lending decisions in the primary mortgage market and resulted in lower ZIP code denial rates, higher subprime origination …
Service-Oriented Methodology For Systems Development, Mark Keith, Haluk Demirkan, Michael Goul
Service-Oriented Methodology For Systems Development, Mark Keith, Haluk Demirkan, Michael Goul
Faculty Publications
Despite advances in software development practices, organizations struggle to implement methodologies that match the risk in a project environment with needed coordination capabilities. Plan-driven and agile software development methodologies each have strengths and risks. However, most project environments cannot be classified as entirely “risky” or “stable,” suggesting the need for hybrid approaches. We leverage a design science approach to implement a novel hybrid methodology based on concepts from the service-oriented paradigm. We motivate the approach using theory on interdependence and coordination, and design the methodology using theory on modularity and service-dominant logic. We also examine the effects of its adoption …
The Face Of Fakes: U.S. Consumers And Counterfeit Fashion Products, Karen Edwards J.D., Jason Carpenter
The Face Of Fakes: U.S. Consumers And Counterfeit Fashion Products, Karen Edwards J.D., Jason Carpenter
Faculty Publications
Counterfeit products pose a serious threat to fashion product brand owners and to the world economy. While research on the demand side of counterfeiting has grown over the past two decades, few extant studies have been conducted among non-student consumers outside Asia and Europe and few studies have focused on product categories other than consumer electronic-related items. Using a sample of U.S. consumers (N=305), the current research investigates consumer attitudes in the context of fashion products. Findings suggest that gender and education are the two variables most frequently related to purchase intention for counterfeits, beliefs about counterfeit products, and ethicality. …
Legislating Stock Prices, Lauren Cohen, Karl B. Diether, Christopher Malloy
Legislating Stock Prices, Lauren Cohen, Karl B. Diether, Christopher Malloy
Faculty Publications
We demonstrate that legislation has a simple, yet previously undetected, impact on stock prices. Exploiting the voting record of legislators whose constituents are the affected industries, we show that the votes of these “interested” legislators capture important information seemingly ignored by the market. A long-short portfolio based on these legislators' views earns abnormal returns of over 90 basis points per month following the passage of legislation. Industries that we classify as beneficiaries of legislation experience significantly more positive earnings surprises and positive analyst revisions in the months following passage of the bill, as well as significantly higher future sales and …
Information Disclosure On Mobile Devices: Re-Examining Privacy Calculus With Actual User Behavior, Mark J. Keith, Samuel C. Thompson, Joanne Hale, Paul Benjamin Lowry, Chapman Greer
Information Disclosure On Mobile Devices: Re-Examining Privacy Calculus With Actual User Behavior, Mark J. Keith, Samuel C. Thompson, Joanne Hale, Paul Benjamin Lowry, Chapman Greer
Faculty Publications
The use of mobile applications continues to experience exponential growth. Using mobile apps typically requires the disclosure of location data, which often accompanies requests for various other forms of private information. Existing research on information privacy has implied that consumers are willing to accept privacy risks for relatively negligible benefits, and the offerings of mobile apps based on locationbased services (LBS) appear to be no different. However, until now, researchers have struggled to replicate realistic privacy risks within experimental methodologies designed to manipulate independent variables. Moreover, minimal research has successfully captured actual information disclosure over mobile devices based on realistic …
Planning Prompts As A Means Of Increasing Preventive Screening Rates, Katherine L. Milkman, John Beshears, James J. Choi, David Laibson, Brigitte C. Madrian
Planning Prompts As A Means Of Increasing Preventive Screening Rates, Katherine L. Milkman, John Beshears, James J. Choi, David Laibson, Brigitte C. Madrian
Faculty Publications
In the U.S., 18,800 lives could be saved annually if those advised to obtain colorectal screenings based on national guidelines complied (Zauber et al., 2012). Subtle suggestions embedded in a decision-making environment can change people's choices (Thaler and Sunstein, 2008). Past research has shown that prompting people to form plans about where and when they will complete an intended behavior increases engagement in activities ranging from voting to vaccination (Gollwitzer and Sheeran, 2006; Milkman et al., 2011; Nickerson and Rogers, 2010). When plans are formed, they link intended behaviors with a concrete future moment and course of action, creating cues …
Taking “Fun And Games” Seriously: Proposing The Hedonic-Motivation System Adoption Model (Hmsam), Paul Benjamin Lowry, Bryan Hammer, James Eric Gaskin, Tom L. Roberts, Nathan W. Twyman
Taking “Fun And Games” Seriously: Proposing The Hedonic-Motivation System Adoption Model (Hmsam), Paul Benjamin Lowry, Bryan Hammer, James Eric Gaskin, Tom L. Roberts, Nathan W. Twyman
Faculty Publications
Hedonic-motivation systems (HMS)—systems used primarily to fulfill users’ intrinsic motivations—are the elephant in the room for IS research. Growth in HMS sales has outperformed utilitarian-motivation systems (UMS) sales for more than a decade, generating billions in revenue annually; yet IS research focuses mostly on UMS. In this study, we explain the role of intrinsic motivations in systems use and propose the hedonic-motivation system adoption model (HMSAM) to improve the understanding of HMS adoption. Instead of a minor, general TAM extension, HMSAM is an HMS-specific system acceptance model based on an alternative theoretical perspective, which is in turn grounded in flow-based …
Exploring The Effect Of Arousal And Valence On Mouse Interaction, G. Mark Grimes, Jeffrey L. Jenkins, Joseph S. Valacich
Exploring The Effect Of Arousal And Valence On Mouse Interaction, G. Mark Grimes, Jeffrey L. Jenkins, Joseph S. Valacich
Faculty Publications
Determining a user’s affective state can be an important element when trying to understand human-computer interactions. Accurately assessing affect during system use, however, can be very difficult, especially in a non-laboratory setting. Extensive previous research in neuroscience has shown that arousal and valence influence motor control. In this research, the prior relevant neuroscience findings inform the investigation of mouse movement behavior under conditions of low and high arousal as well as positive and negative valence. A controlled laboratory experiment was conducted, providing support for hypotheses predicting that arousal and valence may be inferred by monitoring for differences in the distance, …
Enhancing Auditor Professional Skepticism: The Professional Skepticism Continuum, Steven M. Glover, Douglas F. Prawitt
Enhancing Auditor Professional Skepticism: The Professional Skepticism Continuum, Steven M. Glover, Douglas F. Prawitt
Faculty Publications
The Standards Working Group (SWG) of the Global Public Policy Committee of the six largest global accounting networks is committed to improving the quality of financial statement audits and as such has a keen interest in advancing the understanding and application of professional skepticism. The SWG accordingly commissioned leading academics to produce this thought leadership paper. The purpose of the paper is to facilitate an ongoing discussion between the profession, standard setters, regulators, investors, audit committees, and other interested stakeholders. While the SWG believes this paper accomplishes that objective, not all of the views expressed in this paper necessarily represent …
Perils And Profits: A Reexamination Of The Link Between Profitability And Safety In U.S. Aviation, Peter M. Madsen
Perils And Profits: A Reexamination Of The Link Between Profitability And Safety In U.S. Aviation, Peter M. Madsen
Faculty Publications
In many industries, for-profit business organizations make decisions that critically impact the safety of their employees and the public. Managers in such organizations often argue that there is no trade-off between profitability and safety because “safety is good business.” However, prior studies examining the profitability–safety relationship report inconsistent and conflicting results. In the present study, the author reexamines this issue, building on insights into managerial risk taking from the behavioral theory of the firm and hypothesizing that the slope of the profitability–safety relationship reaches an inflection point at the organizational profitability aspiration. Using data from the U.S. airline industry, the …
Should My Spouse Be My Partner? Preliminary Evidence From The Panel Study Of Income Dynamics, W. Gibb Dyer, W. Justin Dyer, Richard G. Gardner
Should My Spouse Be My Partner? Preliminary Evidence From The Panel Study Of Income Dynamics, W. Gibb Dyer, W. Justin Dyer, Richard G. Gardner
Faculty Publications
This study examines how firm performance and family income are affected when an “owner-managed” firm transitions to a “copreneurial” business. Data from the Panel Study of Income Dynamics were used to track changes in firm performance and family income from 1996 to 2006 during which time an owner-manager decided to partner with his spouse. The findings suggest that (a) involvement of one’s spouse in the business had no significant impact on firm profits and (b) working with one’s spouse had a significant impact on family income. The authors hypothesize that the lack of spousal influence on firm performance is because …
How To Spot A Careerist Early On: Psychopathy And Exchange Ideology As Predictors Of Careerism, Dan S. Chiaburu, Gonzalo J. Munoz, Richard G. Gardner
How To Spot A Careerist Early On: Psychopathy And Exchange Ideology As Predictors Of Careerism, Dan S. Chiaburu, Gonzalo J. Munoz, Richard G. Gardner
Faculty Publications
Careerism refers to an individual’s propensity to achieve their personal and career goals through nonperformance- based activities (Feldman, The Indus Org Psychol 39–44, 1985). We investigated the role of several dispositional predictors of careerism, including Five-factor model (FFM) personality traits, primary psychopathy, and exchange ideology. Based on data from 131 respondents, as expected, we observed that emotional stability was negatively correlated with careerism. Primary psychopathy and exchange ideology explained additional variance in careerism after accounting for FFM traits. Relative importance analyses indicated that psychopathy (relative weight percentage of explained variance = 42.1 %) and exchange ideology (relative weight percentage = …
Fair Value Of Liabilities: The Financial Economics Perspective, David F. Babbel, Jeremy Gold, Craig B. Merrill
Fair Value Of Liabilities: The Financial Economics Perspective, David F. Babbel, Jeremy Gold, Craig B. Merrill
Faculty Publications
In this paper we present the fundamental approaches of financial economics to valuation. Three methods are demonstrated by which financial economists account for risk. We illustrate how these methods relate to one another and how they can be applied in the valuation of risky corporate bonds, guaranteed investment contracts (GICs) with and without interest rate contingencies, and whole life insurance. Next, we discuss how these models treat orthogonal risks, such as the kind often covered by insurance contracts. Demand side and supply side diversification are treated, and liquidity risk is then considered. We conclude with a summary of the benefits …
Sb Ipos And Ipo Anomalies: An Empirical Analysis Of The Small Firm Uniqueness Hypothesis, James C. Brau, J. Troy Carpenter
Sb Ipos And Ipo Anomalies: An Empirical Analysis Of The Small Firm Uniqueness Hypothesis, James C. Brau, J. Troy Carpenter
Faculty Publications
The purpose of this paper is to provide a direct test of the small-firm uniqueness hypothesis advanced by Ang (1991). We do this by using the SB-IPO program of the SEC as our instrument to define a small firm. Having identified small firms, we test the three IPO anomalies to see if small firms differ from large firms along these dimensions. We find that SB IPOs experience the three anomalies; however, they do so in disparate ways than mainline IPOs do. In sum, we provide support for the small firm uniqueness hypothesis.
A Structural Model Of Human Capital And Leverage, Ryan Pratt
A Structural Model Of Human Capital And Leverage, Ryan Pratt
Faculty Publications
I study the effect of human capital on firms' leverage decisions in a structural dynamic model. Firms produce using physical capital and labor. They pay a cost per employee they hire, thus investing in human capital. In default a portion of this human capital investment is lost. The loss of human capital constitutes a significant cost of financial distress. Labor intensive firms are more heavily exposed to this cost and respond by using less leverage. Thus the model predicts a decreasing relationship between leverage and labor intensity. Consistent with this prediction, I show in the data that high labor intensity …
Is Your Susceptibility To Phishing Dependent On Your Memory?, Bonnie Brinton Anderson, Anthony Vance, David Eargle
Is Your Susceptibility To Phishing Dependent On Your Memory?, Bonnie Brinton Anderson, Anthony Vance, David Eargle
Faculty Publications
Phishing has become a major attack vector for hackers and cost victims $687 million in the first half of 2012 alone. Additionally, despite technical solutions to defend against this threat, reports show that phishing attacks are increasing. There is therefore a pressing need to understand why users continue to fall victim to phishing, and how such attacks can be prevented. In this researchin- progress paper, we argue that the cognitive neuroscience of memory provides a useful lens through which to study the problem of phishing. A commonly reported finding from the field of memory is the eye movement-based memory effect, …
Evaluating Journal Quality And The Association For Information Systems (Ais) Senior Scholars’ Journal Basket Via Bibliometric Measures: Do Expert Journal Assessments Add Value?, Paul Benjamin Lowry, Gregory D. Moody, James Gaskin, Dennis F. Galletta, Sean L. Humpherys, Jordan B. Barlow, David W. Wilson
Evaluating Journal Quality And The Association For Information Systems (Ais) Senior Scholars’ Journal Basket Via Bibliometric Measures: Do Expert Journal Assessments Add Value?, Paul Benjamin Lowry, Gregory D. Moody, James Gaskin, Dennis F. Galletta, Sean L. Humpherys, Jordan B. Barlow, David W. Wilson
Faculty Publications
Information systems (IS) journal rankings and ratings help scholars focus their publishing efforts and are widely used surrogates for judging the quality of research. Over the years, numerous approaches have been used to rank IS journals, approaches such as citation metrics, school lists, acceptance rates, and expert assessments. However, the results of these approaches often conflict due to a host of validity concerns. In the current scientometric study, we make significant strides toward correcting for these limitations in the ranking of mainstream IS journals. We compare expert rankings to bibliometric measures such as the ISI Impact Factor™, the h-index, and …
Detecting Deceptive Chat-Based Communication Using Typing Behavior And Message Cues, Douglas C. Derrick, Thomas O. Meservy, Jeffrey L. Jenkins, Judee K. Burgoon, Jay F. Nunamaker Jr.
Detecting Deceptive Chat-Based Communication Using Typing Behavior And Message Cues, Douglas C. Derrick, Thomas O. Meservy, Jeffrey L. Jenkins, Judee K. Burgoon, Jay F. Nunamaker Jr.
Faculty Publications
Computer-mediated deception is prevalent and may have serious consequences for individuals, organizations, and society. This article investigates several metrics as predictors of deception in synchronous chatbased environments, where participants must often spontaneously formulate deceptive responses. Based on cognitive load theory, we hypothesize that deception influences response time, word count, lexical diversity, and the number of times a chat message is edited. Using a custom chatbot to conduct interviews in an experiment, we collected 1,572 deceitful and 1,590 truthful chat-based responses. The results of the experiment confirm that deception is positively correlated with response time and the number of edits and …
Factors Associated With Price Reactions And Analysts’ Forecast Revisions Around Sec Filings, Theodore E. Christensen, William G. Heninger, Earl K. Stice
Factors Associated With Price Reactions And Analysts’ Forecast Revisions Around Sec Filings, Theodore E. Christensen, William G. Heninger, Earl K. Stice
Faculty Publications
We investigate the extent to which rapid accessibility of financial reports filed electronically through the Securities and Exchange Commission’s EDGAR system has affected the ability of investors and security analysts to use accounting data in pricing decisions and forecasting. Consistent with prior research, we find evidence confirming that stock price reactions to SEC filings are significant in the EDGAR period but not the pre-EDGAR period. We also find significant revisions in analysts’ one-quarter-ahead earnings forecasts around SEC filings dates in both the pre-EDGAR and EDGAR periods. The price and forecast revision evidence indicates that financial analysts have used SEC filings …
Managers’ Discretionary Adjustments: The Influence Of Uncontrollable Events And Compensation Interdependence, Jasmijn C. Bol, Gary Hecht, Steven D. Smith
Managers’ Discretionary Adjustments: The Influence Of Uncontrollable Events And Compensation Interdependence, Jasmijn C. Bol, Gary Hecht, Steven D. Smith
Faculty Publications
Discretionary bonus adjustments allow managers to restore the alignment of employee effort and compensation when bonus amounts are based on noisy objective performance measures. The implications of discretionary adjustments for employees' future efforts and fairness perceptions present important trade-offs for managers to consider. Adjustments may be used to motivate different types of effort in future periods, but may also create perceptions of unfairness among employees who are not affected by negative events. This study examines the joint influence of the likelihood of future negative uncontrollable events and compensation interdependence (i.e., the extent to which one employee's compensation influences others' compensation) …
Financial Literacy, Financial Education And Economic Outcomes, Justine S. Hastings, Brigitte C. Madrian, William L. Skimmyhorn
Financial Literacy, Financial Education And Economic Outcomes, Justine S. Hastings, Brigitte C. Madrian, William L. Skimmyhorn
Faculty Publications
In this article we review the literature on financial literacy, financial education, and consumer financial outcomes. We consider how financial literacy is measured in the current literature, and examine how well the existing literature addresses whether financial education improves financial literacy or personal financial outcomes. We discuss the extent to which a competitive market provides incentives for firms to educate consumers or offer products that facilitate informed choice. We review the literature on alternative policies to improve financial outcomes, and compare the evidence to evidence on the efficacy and cost of financial education. Finally, we discuss directions for future research.
What Goes Up Must Come Down? Experimental Evidence On Intuitive Forecasting, John Beshears, James J. Choi, Andreas Fuster, David Laibson, Brigitte C. Madrian
What Goes Up Must Come Down? Experimental Evidence On Intuitive Forecasting, John Beshears, James J. Choi, Andreas Fuster, David Laibson, Brigitte C. Madrian
Faculty Publications
Do laboratory subjects correctly perceive the dynamics of a mean-reverting time series? In our experiment, subjects receive historical data and make forecasts at different horizons. The time series process that we use features short-run momentum and long-run partial mean reversion. Half of the subjects see a version of this process in which the momentum and partial mean reversion unfold over 10 periods (‘fast’), while the other subjects see a version with dynamics that unfold over 50 periods (‘slow’). Typical subjects recognize most of the mean reversion of the fast process and none of the mean reversion of the slow process.
Can Short Restrictions Actually Increase Informed Short Selling?, Adam C. Kolasinski, Adam Reed, Jacob Thornock
Can Short Restrictions Actually Increase Informed Short Selling?, Adam C. Kolasinski, Adam Reed, Jacob Thornock
Faculty Publications
We use the 2008 short selling regulations to test whether short sale restrictions can increase informed short selling. For the preborrow requirement, we find more negative price reactions to short interest announcements though no reliable increase in the price impact of short sales volume. For the stocks with banned short sales, we find an increase in the price impact of short sale volume though no reliable change in the price reaction to short interest announcements. Both restrictions, however, are associated with increased informed trading. Our results suggest that short restrictions will not reduce informed short selling and may actually result …
Exploring The Role Delaware Plays As A Domestic Tax Haven, Scott D. Dyreng, Bradley P. Lindsey, Jacob Thornock
Exploring The Role Delaware Plays As A Domestic Tax Haven, Scott D. Dyreng, Bradley P. Lindsey, Jacob Thornock
Faculty Publications
We examine whether Delaware is a domestic tax haven. We find that taxes play an economically important role in determining whether U.S. firms locate subsidiaries in Delaware and that a Delaware-based state tax avoidance strategy lowers state effective tax rates by between 0.7 and 1.1 percentage points, on average. The tax savings represent a 15–24% decrease in the state income tax burden and translate to an increase in net income of 1.04–1.47%. However, we find that the tax benefits of Delaware tax strategies are diminishing over time in response to initiatives by state governments to limit multistate tax avoidance.
The Effects Of Dividend Taxation On Short Selling And Market Quality, Jacob Thornock
The Effects Of Dividend Taxation On Short Selling And Market Quality, Jacob Thornock
Faculty Publications
This study examines the effects of dividend taxation on the primary parties involved in a short sale: the lender of the stock and the short seller. For stock lenders, dividend taxation is associated with a decrease in the supply of shortable shares and an increase in equity lending fees around the dividend record date. For short sellers, potential reimbursement costs are associated with a significant decrease in short volume before the ex-dividend date followed by a significant increase after the ex-date. Prior research shows that short selling improves price efficiency and formation. Hence, because of the negative effects of taxation …
The Impact Of Parental Involvement On A Structured Youth Program Experience: A Qualitative Inquiry, Mat D. Duerden, Peter A. Witt, Christopher J. Harrist
The Impact Of Parental Involvement On A Structured Youth Program Experience: A Qualitative Inquiry, Mat D. Duerden, Peter A. Witt, Christopher J. Harrist
Faculty Publications
Parental involvement is an often proposed, but rarely researched, key element of youth programs. Questions remain regarding the impact of parental involvement on program processes and outcomes. Qualitative data were collected over a one-year period with youth participants (n=46), parents (n=26), and teachers (n=5) associated with an international immersion/service learning program for adolescents. Three main research questions guided the data analysis: (1) what role does parental involvement play in the youths’ experience in the program; (2) how does parental involvement in the program influence the parent/child relationship; and (3) what role does parental involvement play in terms of the program’s …
A Descriptive Study Of Factors Associated With The Internal Audit Function Having An Impact: Comparisons Between Organizations In A Developed And An Emerging Economy, Audrey A. Gramling, Irem Nuhoglu, David A. Wood
A Descriptive Study Of Factors Associated With The Internal Audit Function Having An Impact: Comparisons Between Organizations In A Developed And An Emerging Economy, Audrey A. Gramling, Irem Nuhoglu, David A. Wood
Faculty Publications
An internal audit function (IAF) should positively impact financial reporting and governance, and add value to its organization. We provide evidence on IAF factors (i.e., characteristics, activities, work areas) associated with these types of impact and whether these factors, and their influence on various impacts, differ between a developed and an emerging economy (i.e., US, Turkey). Factors positively associated with financial reporting in the US are assurance activities, control work, and competence; in Turkey, significant factors are governance work and competence. For governance, we find that the factors positively associated with it in the US include assurance activities, governance work, …
Simplification And Saving, John Beshears, James J. Choi, David Laibson, Brigitte C. Madrian
Simplification And Saving, John Beshears, James J. Choi, David Laibson, Brigitte C. Madrian
Faculty Publications
The daunting complexity of important financial decisions can lead to procrastination. Weevaluate a low-cost intervention that substantially simplifies the retirement savings planparticipation decision. Individuals received an opportunity to enroll in a retirement savingsplan at a pre-selected contribution rate and asset allocation, allowing them to collapsea multidimensional problem into a binary choice between the status quo and the pre-selected alternative. The intervention increases plan enrollment rates by 10–20 percentagepoints. We find that a similar intervention can be used to increase contribution rates amongemployees who are already participating in a savings plan.
Consumers’ Misunderstanding Of Health Insurance, George Loewenstein, Joelle Y. Friedman, Barbara Mcgill, Sarah Ahmad, Suzanne Linck, Stacey Sinkula, John Beshears, James J. Choi, Jonathan Kolstad, David Laibson, Brigitte C. Madrian, John A. List, Kevin G. Volpp
Consumers’ Misunderstanding Of Health Insurance, George Loewenstein, Joelle Y. Friedman, Barbara Mcgill, Sarah Ahmad, Suzanne Linck, Stacey Sinkula, John Beshears, James J. Choi, Jonathan Kolstad, David Laibson, Brigitte C. Madrian, John A. List, Kevin G. Volpp
Faculty Publications
We report results from two surveys of representative samples of Americans with private health insur-ance. The first examines how well Americans understand, and believe they understand, traditional healthinsurance coverage. The second examines whether those insured under a simplified all-copay insuranceplan will be more likely to engage in cost-reducing behaviors relative to those insured under a traditionalplan with deductibles and coinsurance, and measures consumer preferences between the two plans. Thesurveys provide strong evidence that consumers do not understand traditional plans and would betterunderstand a simplified plan, but weaker evidence that a simplified plan would have strong appeal toconsumers or change their …