Business Commons^™

Illuminating Pay Secrecy: Construct Clarification And An Exploration Of Effects Via The Incentive And Sorting Tracks, Sarah Holtzen

Graduate Theses and Dissertations

Pay secrecy is a burgeoning debate in compensation research. On one side of the debate, it is argued that pay secrecy is a useful and beneficial practice because it can prevent potential dissatisfaction and destructive competition possible when people make unfavorable pay comparisons. On the other side, it is argued that pay secrecy is undesirable because it obscures the motivational properties of pay and does not prevent people from making pay comparisons, nor safeguard them from the resulting dissatisfaction. Despite the popularity of pay secrecy in organizations today, extant research has failed to provide any definitive answers as to whether …

The Effect Of Organizational Tenure, Bargaining Unit Status, And Union Membership On Local Government Employee Public Service Motivation, Ty Ryburn

Graduate Theses and Dissertations

Two of the largest challenges public organizations face in motivating their workforces are the aging workforce and the strong union influence (Lavigna, 2014). On June 27, 2018, the United States Supreme Court ruled in Janus vs. AFSCME to abolish agency fees, and gave public service employees in bargaining units the right to choose whether they want to pay union dues or pay no fees at all.

In examining the unique motivational factors of employees in the public sector, Perry and Wise (1990) developed a theory called Public Service Motivation (PSM). Later, Perry (1996) developed a survey instrument which despite criticism, …

Tax Indemnification And The Association Between Unrecognized Tax Benefit Reserves And Future Tax Cash Outflows, Patrick Lee Hopkins

Graduate Theses and Dissertations

Tax indemnification transfers from a firm to an outside party the risk of potential cash settlements associated with uncertain tax positions taken in prior years. The current accounting treatment of tax indemnification under Accounting Standards Codification (ASC) 805 and the required disclosures for uncertain tax positions under ASC 740 provide little or no information regarding this risk transfer in the financial statements or notes. I examine merger and acquisition (M&A) contracts from 2008 through 2013 and find that tax indemnification is commonly present in M&A transactions. I then provide evidence that the association between current uncertain tax benefit reserves and …

Getting Serious About Games: A Study Of Work And Play Through Information Systems, Jeffrey K. Mullins

Graduate Theses and Dissertations

Play and games shape, and are shaped by, culture. They represent an integral and ubiquitous component of humanity. Technological advances are blurring the lines between work and play, and their increasing convergence requires deeper understanding. Organizations seek to harness the motivational power of games to improve instrumental outcomes but face numerous challenges in doing so. Extant theory struggles to inform practice on the use of gameful experiences to achieve practical goals. This dissertation presents three essays that explore the domain of gameful information systems (IS), defined as IS that are designed or perceived to afford or support user experiences similar …

Program, Policy, And Culture Factors Minority Millennials Perceive As Important Within Their Workplace For Retention, Tanesha C. Watts

Graduate Theses and Dissertations

Millennials make up the largest segment of the current workforce. However, research about minority Millennials and their needs are relatively unknown. The purpose of this study was to find out what minority Millennials deemed important within an organization’s culture and the policies and programs that would persuade them to remain with the company. Purposeful sampling was used to identify participants for this study. Participants met the criterion of a Millennial by age, identified as a minority, currently worked at an organization with 50 or more employees in an office location and had worked for their current employer for one year …

Barriers Of African American Football Student-Athletes In Seeking Mental Health Services, Todd Andrew Wilkerson

Graduate Theses and Dissertations

Nearly half (48%) of collegiate football student-athletes are African American (NCAA, 2018). African American student-athletes face adversity at their respective institutions in the forms of racism and unfair treatment (Hill, Hall & Appleton, 2010). African American male student-athletes face educational stressors, campus stressors and athletic stressors. These stressors consist of academics, family, athletics and social relationships (Miller & Hoffman, 2009). Many African American student-athletes do not seek mental health treatment due to their status on campus (Watson, 2006). However, few studies have examined mental health and barriers for African American male student-athletes when seeking mental health services. As such, the …

New Sheriff In Town: Antecedents And Consequences Of Effective Lead Independent Directors, Dinesh Hasija

Graduate Theses and Dissertations

This paper examines a relatively new form of board leadership structure, the Lead Independent Director (LID), that has not received much attention in the corporate governance literature. This role was adopted in 2003 by most large US firms as a result of stock exchange mandates and pressure from institutional investors. From an agency theory perspective, this new form of leadership structure was designed to give additional control to independent directors, thus enhancing the monitoring function of the board. However, according to symbolic management theory, firms may adopt such a structure merely as a response to institutional pressures, thus making no …

Collaborative Speculation And Overvaluation: Evidence From Social Media, Adam Barrett Booker

Graduate Theses and Dissertations

I use data from StockTwits and Twitter to provide evidence that investor attention on social media in the period before earnings is related to short-term overvaluation, consistent with bullish investors herding around common information. In the 2 to 60 days after earnings, returns for companies in the highest quintile of pre-earnings announcement investor attention are 4.2 percent lower than those of companies in the lowest quintile. I find evidence that the negative post-earnings drift result found in this study is related to investors waiting until after earnings are announced to enact costly arbitrage strategies. I further examine intra- and inter-network …

Choosing Information Systems As A Major: Factors That Influence Selection, Carole L. Shook

Graduate Theses and Dissertations

The purpose of this study was to examine student perceptions of factors affecting the decision to select information systems as an undergraduate major. Additionally, information systems students were compared to other business students to see if significant differences existed between groups. The four factors studied included: (a) personal interest in the major, (b) student competence, (c) value and utility, and (d) external influences of other people and academic experiences.

A convenience sample was used at a public university in the Southeastern region of the United States. Two hundred junior/senior students were selected as participants. One hundred of the students were …

Extending The Boundaries Of Supply Chain Transparency: Supplier Monitoring Activity Disclosure, Consumer Evaluations, And Brand Equity, Yanji Duan

Graduate Theses and Dissertations

Socially responsible policy makers and consumers are pressuring firms to make their supply chains more transparent by disclosing information about their supplier monitoring activities (SMA). Yet, high monitoring costs and the complexity of supply chains pose challenges for firms to effectively monitor their extended supply chain, including both first-tier and lower-tier suppliers. In order to comprehensively evaluate the net benefit from SMA, it is therefore critical to consider potential effects on drivers of additional revenues that may accrue from the disclosure of SMA to consumers.

Prior research on SMA has examined the associated cost, risk, and supplier relational implications on …

Essays On Corporate Finance And Interstate Risk Sharing, Liu Hong

Graduate Theses and Dissertations

My dissertation consists of two topics: the relation between derivatives and corporate finance, and the relation between bank deregulation and interstate risk sharing.

In the first essay, I study the use of commodity derivatives among U.S. oil and gas producers. Using hand-collected data, I find large variations in hedging intensity and hedging profits. On average, firms generate significantly positive profits, and their profits relate positively to the intensity of hedging. I further decompose the hedge ratio into two components: the pure hedging component and the market timing component. I find that the hedging profits relate strongly and positively to the …

Footprints Of Resilience: Tracking The Career Development Steps Of African American Male Musicians, Patrice Tiffany Leshay Bax

Graduate Theses and Dissertations

For African American (AA) male musicians, the road toward career advancement in the entertainment industry is particularly arduous. Despite many difficulties on the journey to career success, the history of gospel, R&B, jazz, and funk music is evidence that many AA male musicians find their way to develop and advance their careers. Many AA male musicians find career development and advancement opportunities through religious and sacred institutions. However, the journey to become a professional musician for AA males is fluid and not formalized causing ambiguity in the steps taken to enter this career field and sustain growth in a rapidly …

Fields And Consumer Groups: The Layered And Overlapping Roles Of Culture, Brandon James Mcalexander

Graduate Theses and Dissertations

The first essay investigates Bourdieu’s conceptualization of fields and its use in the marketing literature. It suggests that fields do not exist in isolation, but rather work together in a number of different possible configurations. Fields are reconceptualized as dominated, overlapped, unrelated, contrasted, and co-constituted, rather than completely distinct and opens a new theoretical space for interpretive researchers in marketing. The second essay is a descriptive ethnography of a local fab lab. The essay describes in rich detail the ways in which new skills are developed in a shared work environment, and contextualizes the findings using practice theory as a …

Estimating Demand Elasticities For Rice In Benin, Ogoudele Simon Codjo

Graduate Theses and Dissertations

Rice consumption in Benin is increasing along with shifting consumer demand toward higher quality rice. In this context of changing demands, experimental estimation methods provide an effective way to estimate the current state of consumer preferences. We conducted a hypothetical choice experiment in 15 open markets in Benin to analyze the demand for rice and its substitutes. The results reveal that consumers value quality rice, even those in the low-income class. While high income consumers are more likely to choose high quality imported rice, low- and middle-income consumers are more likely to select high quality domestic rice among the set …

“Because I Care I Risk”: How Ceo Free Market Orientation Affects The Extent And Type Of Income Smoothing, Mirzokhidjon S. Abdurakhmonov

Graduate Theses and Dissertations

The executive political ideology literature suffers from a lack of conceptual clarity because social and economic issues are conflated. This has created an inconsistency in empirical findings with the theoretical predictions of the political ideology construct. In this dissertation, I identify a distinct economic component, free market orientation, based on support for economic individualism, competition, and property rights to reconcile these inconsistencies. Specifically, I argue that these indicators of free market orientation will have a unique impact on the way executives run their organizations. I develop a novel scale that measures CEO economic values that I term free market orientation …

Producer Preferences For Alternative Irrigation Practices In The Arkansas Delta, Robert Edward Rosene

Graduate Theses and Dissertations

We use a bivariate sample selection model to address peer network effects on participation in and/or intensity of use of land being irrigated by alternative irrigation practices in the state of Arkansas. As groundwater in the state becomes more limited, the use of scientific scheduling, flowmeters, and more efficient row crop water application systems will allow producers to better manage water resources. We find relatively large, positive relationships between belonging to a peer network of the same irrigation practice and participation in that practice. Intensity of use of alternative irrigation techniques is mostly influenced by which crop type the practice …

Social Class And Social Networks: How Sociocultural Upbringing Affects Organizational Social Networks, Jacqueline Tilton

Graduate Theses and Dissertations

Organizations are a key venue where individuals from different backgrounds have the opportunity to interact and yet we know very little about how social class background shapes interactions within the workplace. There is reason to believe that the differing value systems of social class groups influence their attitudes and behavior towards workplace connections and relationship formation. This article considers how social class background affects organizational social networks as well as the class-distinct values and attitudes that shape networking behavior of employees. To study this phenomena, I analyze a sample of 490 employees from a broad range of roles and organizations …

Implications Of Rice Cultivar Selection To Optimize Returns From Crop Insurance, David Ethan Branscum

Graduate Theses and Dissertations

Rice production differs from most other field crops by distinct differences in yields across cultivars and rice producers being paid for yield after post-harvest milling. Using eleven years (2003-2013) of Arkansas harvest data from performance trials in six different locations, hybrids have 19% higher paddy yields and head rice yield rate 1.7% lower than conventional cultivars. Given the 2014 Farm Bill’s emphasis on crop insurance as a risk management tool for producers, these variations in yield among cultivars have significant implications for rice producers. Comparing national level, crop insurance data on corn, soybeans and rice indicates rice producers strongly prefer …

Comprehensive Poultry Supply Chain Model With Vertical And Horizontal Linkages: Implication Of Domestic And International Shocks, Hakan Unveren

Graduate Theses and Dissertations

According to USDA FAS, in 2017, the US was the largest broiler-producing country with 18.696 million metric tons and the second largest exporter of broiler products with 3.075 million metric tons (Brazil is the largest exporter with 3.847 million metric tons). Thus, around 83% of US production is consumed domestically. According to USITC, chickens are the most important protein source in the US, and Americans consume more chicken per capita than any other country. However, while the broiler industry is a key segment of US agriculture, it is underserved by large-scale supply-chain and trade models.

In this study, to fill …

An Exploratory Study Of The Impact Of Acculturation On Fashion Consumption Among Hispanic Immigrants In The U.S., Laura Toloza

Graduate Theses and Dissertations

With a population of 58 million in 2016, the Hispanic immigrant population in the U.S. is expected to grow nearly 30% by 2060 (Hispanic influence, 2016). Immigrants are affected by acculturation and often have difficulty maintaining their culture of origin. Prior studies have revealed acculturation influences on consumer behaviors, but despite the increased population and purchasing power of Hispanic immigrants in the U.S., few studies have explored the ways in which acculturation influences shopping behaviors for fashion products among Hispanic consumers. The purpose of this study is to explore the general attitude related to shopping (i.e., shopping orientation) of Hispanic …

Essays On Networks And Corporate Finance, Tatiana Salikhova

Graduate Theses and Dissertations

In my dissertation I explore how personal networks affect firms’ financial decisions. In the first essay, I study how social connections among divisional managers affect the capital allocation to divisions in diversified conglomerates. In contrast to the previous studies, I focus on the horizontal connections or connections formed among managers of the same level of corporate hierarchy. I show that connections among divisional managers lead to higher sensitivity of segment capital spending to segment’s growth opportunities, higher firm-level allocation efficiency and higher firm value. Additionally, firms tend to strategically assign better-connected managers to these segments, and connections help to reduce …

Evaluation Of Herd Size Management Strategies, Colson A. Tester

Graduate Theses and Dissertations

This thesis is comprised of two studies examining the effects of price signal based herd size management strategies on profitability of cow-calf operations. Herd size management strategies were evaluated across the previous two cattle cycles, 1990-2014, using a fixed land resource and included a variety of production scenarios. These scenarios varied in terms of stocking rates, fertilizer applications rates, and calving season. Each scenario was also analyzed both with and without weather effects on forage production. Weather effects were simulated using a production index derived from satellite imagery across the observed 25-year period. Three herd size management strategies: i) constant …

Female Perspectives On Mountain Biking, Rebecca Irvin

Graduate Theses and Dissertations

This study strived to inquire about females’ perspectives of learning to mountain biking. Through an online survey, the present study explored the constraints (White, 2008) that keep women from trying the sport. Respondents (N=150) answered an online survey. Results of this study will be useful for outdoor education professionals, parks and recreation programming, cycling advocacy organizations, and any who make marketing materials for the outdoor industry. The study is designed to provide a description of the female perspectives regarding constraints and motivation towards learning to mountain bike.