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Full-Text Articles in Business

An Investigation Into Pcaob Reporting Deficiencies, James Samuel Wainberg Sep 2010

An Investigation Into Pcaob Reporting Deficiencies, James Samuel Wainberg

Open Access Dissertations

The PCAOB inspection reports for large audit firms are primarily anecdotal in nature, providing only a list of deficiencies found without any statistical context (e.g., the inspection sample size). This is problematic when trying to determine the extent of a firm's audit weaknesses. However, simply adding statistical data to the reports, as currently provided in the PCAOB reports of small firms, may not solve the problem. Prior research suggests that statistical data are often ignored or underweighted when anecdotal data are present. This study investigates whether a bias for anecdotal data overwhelms the statistical data as currently presented in small …


Three Essays In Chapter 11 Bankruptcy: Post Bankruptcy Performance, Bankrupt Stock Performance, And Relationship With Hedge Funds And Other Vulture Investors, Min Xu Sep 2010

Three Essays In Chapter 11 Bankruptcy: Post Bankruptcy Performance, Bankrupt Stock Performance, And Relationship With Hedge Funds And Other Vulture Investors, Min Xu

Open Access Dissertations

Firms that emerged from Chapter 11 as public companies have tons of characteristics. The first essay analyzes their post bankruptcy performance, duration effect, and the quality of their projection information. While the sample's post bankruptcy performance does show improvement, their projections tend to be optimistic. Firms with shorter durations in Chapter 11generally achieve better performance than those with longer durations, in terms of Z-scores, but not in excess returns. Compared to firms that did not provide (complete) projection information, the sample firms generally exhibit better improvement, as measured by Z-scores and short term excess returns. The second essay tracks the …


Topics In Multivariate Time Series Analysis: Statistical Control, Dimension Reduction Visualization And Their Business Applications, Xuan Huang May 2010

Topics In Multivariate Time Series Analysis: Statistical Control, Dimension Reduction Visualization And Their Business Applications, Xuan Huang

Open Access Dissertations

Most business processes are, by nature, multivariate and autocorrelated. High-dimensionality is rooted in processes where more than one variable is considered simultaneously to provide a more comprehensive picture. Time series models are preferable to an independently identically distributed (I.I.D.) model because they capture the fact that many processes have a memory of their past. Examples of multivariate autocorrelation can be found in processes in the business fields such as Operations Management, Finance and Marketing. The topic of statistical control is most relevant to Quality Management. While both multivariate I.I.D. processes and univariate autocorrelated processes have received much attention in the …


Sustainable Supply Chains: Multicriteria Decision-Making And Policy Analysis For The Environment, Trisha D. Woolley Feb 2010

Sustainable Supply Chains: Multicriteria Decision-Making And Policy Analysis For The Environment, Trisha D. Woolley

Open Access Dissertations

It is believed that the critical next step from examinations of operations and the environment is the study of sustainability and supply chains (Linton, Klassen, and Jayaraman (2007)). Environmental quality and preservation as well as meeting the stress of emission reductions is rapidly becoming an important issue for public policy (Wilkinson, Hill, and Gollan (2001)). However, Lambertini and Mantovani (2007) note the disregard, unrelated to regulatory requirements, of research practitioners to the potential benefits of appropriate competition policy measures and consumer pressures (Srivastara (2007)). In addition, a firm’s success, notably, in terms of financial and/or environmental practices, has been tied, …


Accessing Organizational Resources And Pursuing Value Through International Promotional Alliances, Joe Bryon Cobbs Feb 2010

Accessing Organizational Resources And Pursuing Value Through International Promotional Alliances, Joe Bryon Cobbs

Open Access Dissertations

Accessing and exploiting organizational resources plays an integral role in not only a firm’s propensity to achieve a competitive advantage, but also its mere survival in a competitive environment (Ulrich & Barney, 1984). One of the most common means of resource acquisition for both large administrative firms and smaller entrepreneurial enterprises is interorganizational alliances (Ireland, Hitt, & Vaidyanath, 2002). Utilizing the resource-based view of the firm within a strategic alliance framework, this dissertation examines a particular type of interorganizational exchange relationship permeating the marketing discipline. The promotional alliance is defined within this research as a strategic alliance based on resource …


A Tale Of A Town: Artists Crafting "The Creative Class", Arturo Osorio Fernandez Feb 2010

A Tale Of A Town: Artists Crafting "The Creative Class", Arturo Osorio Fernandez

Open Access Dissertations

This dissertation presents an alternative understanding to current works exploring the creative class. Extant views of the creative class portray it as a concentration of individuals and organizations producing clusters of interconnected cultural activities fostering positive socioeconomic change in the communities where they are located. By contrast, this dissertation articulates the creative class as time evolving geographical organizing of networked creative individuals whose presence over time in a community may or may not foster positive socioeconomic change. The creative class is thus conceptualized as contingent and continuously evolving processes whose emergence at any one point in time may or may …