Business Commons^™

Eurobond Performance In Emerging Markets: Do Economic Freedom, Contagion Effects, And Strategic International Relations Matter?, Nourhan El Rouby

Theses and Dissertations

This paper studies the factors moving the Eurobond prices and credit ratings issued by emerging markets. By observing a set of variables, including economic freedom, contagion effects and strategic international relations, the study was able to provide a thorough analysis of their impact on Eurobond performance. The research was able to identify significant determinants of Eurobond prices and credit ratings through utilizing panel data from 20 emerging markets over a period of April 2018 to September 2023 where we applied fixed effects linear regression and ordered logit models. The findings resulted that economic freedom, in specific enforcement of contracts, and …

Perception Of Recreational Water Quality In The Scholarly Literature: Where Have We Been & Where Should We Go, Xavier Alberto Basurto Cendeno

Theses and Dissertations

This study explores existing literature and research themes between water quality and recreational participation through use of a bibliometric analysis with content analysis. It identifies key researchers, institutions, and themes that have shaped the field. Despite the growing body of research, gaps remain in understanding the state of the research on this important topic. By analyzing trends and how these trends have changed over time, this study aims to offer insights for future research agendas. Ultimately, the findings will inform strategies for improving water quality management and fostering more resilient, timely water-based recreational research.

Performance-Based Contracts: Discovering The Role Of Pbc In Resilience, Justin P. D'Agostino

Theses and Dissertations

The lifecycle sustainment costs for complex and expensive systems (e.g., aircraft, ships, or manufacturing equipment) often exceed their purchase costs. Reducing sustainment costs, even by a fraction, can create competitive advantages for the system owner. The operations and supply chain management (O&SCM) field asserts that this competitive advantage in life cycle sustainment operations is achievable through performance-based contracts. However, empirical validation of this assertion is required. This research investigates performance-based contracts to validate their asserted impact on sustainment operations and develops a branch of research to understand their role in organizational and supply chain resilience. This research consists of three …

Engaging The Acquisition Work Force: A Study Of Antecedents In A Program Office Context, Derek W. Zima

Theses and Dissertations

In an era marked by international conflict and heightened geo-political tensions, the Air Force has necessarily begun preparing for a near-peer fight. Air Force senior leaders have defined improving acquisitions career field performance as a necessary objective to keep pace with adversaries. The linkage between employee engagement and enhanced performance outcomes, as widely supported throughout the literature, suggests that fostering a more engaged acquisition work force may be the key to delivering technology to the field quickly and affordably. As such, this research effort surveyed an acquisitions program office to characterize the key drivers of engagement. Stepwise regression showed that …

Tax Client Goals, Regulatory Pressure, And Professional Decision-Making, Spenser G. Seifert

Theses and Dissertations

Drawing on goal theory, I illuminate how client preferences become internalized goals for tax professionals and how these client goals influence the motivated reasoning and ultimate decision-making of tax professionals. Using this theoretical framework, I then utilize an experiment to explore how the presence of salient situational factors – goal specificity, goal progress, and regulatory pressure – influence tax professionals’ decision-making. The results suggest that, as a result of their roles as both client advocates and CPAs, tax professionals default to non-specific “do your best” goals regardless of client preference specificity. Additionally, I find that increased regulatory pressure may curb …

Environmental Implication Of Environmental Disclosure, Jie Lian

Theses and Dissertations

Recent environmental incidents and disasters have intensified awareness and concerns about environmental issues, making the reduction of the private sector’s environmental impact a pressing necessity. The path to better environmental performance depends on enhancing environmental disclosure. While an increasing number of firms are embracing environmental disclosure, and legislative efforts are steering towards mandating such disclosures, the comprehensive understanding of the environmental implications of these disclosures remains surprisingly limited. A significant gap exists in understanding the challenges of environmental disclosure in promoting sustainability and complex consequences in various contexts.

The dissertation aims to fill this literature gap by focusing on the …

The Effect Of Voluntarily Disclosing An Earnings Surprise On Management Operating Decisions, Jonathan Gay

Theses and Dissertations

Prior research extensively examines the external implications of voluntarily disclosing an earnings surprise, yet the internal implications remain understudied. Using two experiments, I examine whether the preemptive voluntary disclosure of an earnings surprise influences management operating decisions. Drawing upon mental accounting and the realization effect, I predict that managers are more likely to make inefficient operating decisions when an earnings surprise is expected and that a quantitative, but not qualitative, voluntary disclosure will mitigate this value-sacrificing behavior. I find that managers are more likely to make inefficient operating decisions when a negative, but not a positive, earnings surprise is expected …

The Effects Of Management’S Esg Disclosure Strategy And Voluntary Esg Assurance On Investment Judgments, Macy Knutson

Theses and Dissertations

Many investors desire to integrate a company’s environmental, social, and governance (ESG) performance into their investment decisions. Accordingly, most companies now disclose at least some ESG information in annual sustainability reports. However, little regulation exists over ESG reporting, creating a well-acknowledged agency problem for investors and making trust vitally important to investment. In this study, I examine two mechanisms which may facilitate trust amongst ESG investors: Management’s ESG disclosure strategy and ESG assurance. Contrary to traditional conceptions of persuasion theory, I find ESG investors reduce investment in response to more transparent negative disclosures when the ESG report is not independently …

Investigating The Engagement Behaviour Of Omni-Digital Banking Customers, Guhan R

Theses and Dissertations

Digital banking is rapidly growing in India, positioning the country as the global leader in digital banking users as of 2022, with approximately 295.5 million users, surpassing the United States by over 70 million. This growth reflects a shift from Omni-channel to Omni-digital banking, where customers exclusively use digital platforms, enhancing digital engagement. However, research specifically focusing on Omni-digital banking behavior remains limited, with most studies concentrating on online and mobile banking.

To address this gap, a study was conducted using a new research model based on UTAUT2 variables, targeting Omni-digital banking customers in Tamil Nadu. A sample of 1,082 …

The Role Of Shareholder Derivative Lawsuits In Accounting: Impacts On Corporate Information Quality And Audit Fee Determination, Md Zubair Zuven

Theses and Dissertations

This dissertation consists of two essays on shareholder derivative lawsuit issues in accounting. In the first essay, I investigate the causal effect of shareholder litigation rights on information quality by using the staggered adoption of universal demand (UD) laws as an exogenous variation in litigation risk. My empirical findings from the difference-in-differences methodology align with the theory that shareholder litigation risk plays a deterrence role and acts as a corporate governance mechanism. I find a significant drop in information quality measures for firms incorporated in states that adopted UD laws, which is consistent with the notion that higher (lower) shareholder …

Consumption Of Over-The-Top (Ott) Media Streaming Services In Rural Tamil Nadu, Rajarathi K

Theses and Dissertations

Over-the-top (OTT) Media Streaming Services are modern online entertainment services based on new media technologies. During the COVID-19 lockdowns, the OTT consumer base experienced exponential growth, especially in India. Currently, the Indian OTT industry is in its second growth phase, owing to increased consumption in rural India. The interests of rural consumers align with different types of OTT content, providing potential market for OTT media streaming services. Tamil Nadu is a front runner in the consumption of YouTube and other popular OTT media streaming services in the country. The Government of Tamil Nadu is making penetration efforts to establish OTT …

Comparative Performance Analysis Of Green Bond Issuers To Their Conventional Counterparts, Mai Hosam Farag

Theses and Dissertations

This thesis conducts a comparative performance analysis of green bond issuers versus their conventional counterparts. In the context of the 2015 Paris Climate Agreement, which underscores the financial sector's role in promoting environmental sustainability, green bonds have emerged as crucial instruments for financing eco-friendly projects. This research investigates the financial performance of firms issuing green bonds using metrics such as sales growth, return on assets (ROA), and total debts through Ordinary Least Squares (OLS) regression analysis. The analysis covers 54 publicly traded bonds issued in North America between 2018 and 2022. Despite the growing popularity of green bonds, there are …

How Passion Functions In Sport Applicant Attraction: A Biometric Approach, Jiayao Qi

Theses and Dissertations

Passion has been extensively researched from the perspective of athletes, entrepreneurs, and employees. In this dissertation, the researcher conducted an in-depth investigation of the way passion functions in sport job attraction. The two-stage experimental design combines the pioneer biometric methodology with qualitative inquiry, and 25 job seekers selected from a larger sample participated in the biometric lab. Results indicate that the interplay between cognitive and affective appraisals is critical in explaining sport job seekers’ highly individualistic and discriminative attraction toward work opportunities in sport. In particular, sports job seekers foster work passion through their multiple identifications with sport (playing history, …

The Effect Of Advertising On Consumer Self-Improvement Motivation: When And How Advertising Motivates Consumers, Suwakitti Amornpan

Theses and Dissertations

In today's modern world, advertising permeates nearly every facet of consumers’ daily lives, from billboards over city streets to posts seamlessly integrated into social media feeds. The current research identifies a positive unintended consequence of advertising on consumer behavior: increased consumer self-improvement motivation. Across four studies, I find that exposure to mass (vs. luxury) advertising increases consumer motivation to engage in self-improvement. Specifically, I argue that because advertisements for mass (vs. luxury) products prime attainable (vs. unattainable) consumption goals, they increase consumer confidence in their ability to achieve their consumption goals (i.e., they enhance self-efficacy perceptions). This, in turn, puts …

Faith, Trust, And Pixie Dust: Understanding The Visions And Responsibilities Of The Varsity Esports Program Director, William Alan Fisackerly

Theses and Dissertations

The budding esports scene has drawn attention from higher education institutions in North America, who are growing community, competitive, and pedagogical esports initiatives. Varsity Esports Programs (VEPs) have proliferated since Robert Morris launched the first varsity program in 2014, with over 12,800 players from 650 institutions competing in the Spring 2023 National Association of Collegiate Esports (NACE) Starleague season alone (Butler University Set To Host NACE Starleague’s Spring 2023 Grand Finals, 2023). Despite this growth, little is known about the Varsity Esports Program (VEP), specifically from the perspective of the directors that oversee their operations. Previous work exploring the creation …

How Organizational Structure And Power Dynamics Impact Decision Making—An Empirical Investigation Of General Manager Turnover In The National Basketball Association, Xiaoan Huang

Theses and Dissertations

This dissertation examines the factors affecting GM dismissals in the NBA. Although there is limited consideration of executives in sport, scholars argue that GMs play a critical role within professional sport organizations, as they are generally involved in both business and on-field operations of the team. While there is some understanding of the impact that GMs have on organizational performance in sports, there is a lack of consideration of the tenure of executives and the factors that lead to turnover in these positions. As such, there is a critical need for further examination of GMs in sport. Following power theory …

Trust In Governance System (Tgs) In The Hotel Context: Scale Development And Validation, Swechchha Subedi

Theses and Dissertations

The purpose of this study was to conceptualize trust in governance systems (TGS) within the hotel context, develop a scale to measure it, and validate its effects on hotel investment decisions. The study focused on the perspectives of hotel leadership which includes the owners, operators, and investors in the United States. The study employed a mixed-methods approach, exploratory sequential research design. Initially, the governance system within the hotel industry was conceptualized, and trust in governance was defined. The scale development phase involved generating items and dimensions through literature review, expert review, and pilot testing. The final scale included multiple dimensions …

Three Essays On Environmental, Social, And Governance (Esg), Zhengwei Fu

Theses and Dissertations

This abstract synthesizes findings from three studies examining the impact of environmental, social, and governance (ESG). In essay one, using environmental regulatory enforcement data from EPA, I find that facility-level political connections are positively related to the likelihood of experiencing environmental regulatory enforcement. The effect is mainly driven by political connections related to Democratic senators. Consequently, politically connected facilities reduce their air pollution. The effect of political connection is diminished when the authority of senators over environmental regulatory enforcement becomes weaker after the 2017 presidential election. Heterogeneity analyses reveal that the impact of political connection is stronger in states with …

Neurodivergent Employees: The Impact Of The Disclosure Decision And Subsequent Workplace Accommodations, Tamara Farquhar

Theses and Dissertations

A great deal of organizational investments have gone towards diversifying the labor force as of late. However, the same cannot be said for efforts made towards making newly acquired talent feel included. Neurodivergent individuals in particular have not been sufficiently welcomed in organizations, partially explaining their reluctance to disclose their identity along with feeling excluded. Despite researchers framing the characteristics displayed by neurodiverse talent as natural variations found at the tail ends of the bell curve, many people are incapable of viewing them as such. Discrimination and stereotyping have thus resulted, further dampening neurodivergent employees’ work experiences. These two factors …

How Do The Entrepreneurial Motivations And Struggles Of Egyptian Women Entrepreneurs Challenge Existing Perspectives?, Salma Sherif

Theses and Dissertations

This paper examines ten profiles of Egyptian women entrepreneurs and compares their perspectives to the widespread and main arguments in the existing literature reviewed on the topic; mainly their entrepreneurial motivation and challenges. The paper reveals similarities and contradictions, and introduces different angles to perceiving both aspects. The researcher concludes that contextualizing entrepreneurial motivations can, therefore, disclose deeper dimensions to the subject matter, and as for the challenges, it can change their relative importance. For the primary data collection, the paper follows a non-probability sampling approach by applying a purposive sampling technique. Semi-structured, in-depth interviews were conducted accordingly. The women …

Financial Inclusion And Human Development: A Comparative Analysis Of Mena And Brics, Mohammad Eid

Theses and Dissertations

Various efforts to enhance human development in several countries has been underway for years now, but the level of human development attained by countries in BRICS and MENA regions vary. This study empirically examines the role of financial inclusion and its impacts on human development; it investigates whether financial inclusion can be used to drive human development by examining and comparing its results in MENA and BRICS countries. The dependent variable is the score of Human Development index HDI. This study provides a unique comparative analysis of the role of financial inclusion and its effects on human development in MENA …

Policy Frameworks And Citizens’ Use Of Fintech Solutions: The Pros And Cons In Egypt, Salma Al-Mohamady

Theses and Dissertations

This thesis provides a comprehensive analysis of the significant influence of financial technology (FinTech) on the banking industry, consumer finance, and economic growth. It specifically concentrates on the swiftly changing FinTech environment in Egypt. The study investigates the impact of incorporating advanced technologies on worldwide financial practices, which has significantly transformed traditional banking models and facilitated the emergence of inventive financial services. The transition is clearly apparent in Egypt, where the expansion of FinTech has been driven by advances in regulations, adaptation to technology, and a population that is becoming more comfortable with digital solutions.

Using a combination of quantitative …

Investment Strategies Of Gcc Sovereign Wealth Funds: Aligning National Development And Geopolitical Goals, Roy Conners

Theses and Dissertations

This thesis examines how Gulf Cooperation Council (GCC) Sovereign Wealth Funds (SWFs) prioritize and implement investment strategies in the context of national development and geopolitical dynamics. Using a qualitative case study approach, it analyzes the assets, key industries, leadership, and historical evolution of major GCC SWFs (ADIA, Mubadala, ADQ, QIA, and PIF) based on publicly made available information.

The findings show that GCC SWFs prioritize investments in strategic sectors, geographical destinations, and the private sector. These investments align closely with their respective national development plans, such as 'We the UAE 2031', Qatar National Vision 2030, and Saudi Arabia’s …

Digital Technology Usage Behaviour Among Unorganised Retailers In Tamil Nadu, Karthik Ram M

Theses and Dissertations

Unorganised retail, consisting of small local shops offering various products, holds a significant market share of 81.50 %, according to the India Retailer Report (2023). Despite the burgeoning e-commerce and organised retail sectors, unorganised retail remains a preferred shopping choice for many consumers.

In response to the sector's potential, several startups have emerged, aiming to support kirana stores. While these startups have primarily focused on horizontal solutions to enhance efficiency, there is a growing need for tailored solutions addressing the specific requirements of unorganised retailers.

Introducing the Dukantech (Dukan in hindi meaning ‘Shop’) model as a solution, this approach enables …

A Study On The Impact Of Psychological Factors On Investment Decisions Of Gen Y - It Employees, Tamil Nadu, Karthikeyan S

Theses and Dissertations

Investments are indeed vital to the economic development of a country. Individual savings and investment patterns play an important role in any economy since they are major components of financial markets. The investment pattern and type of investment products preferred by investors decide the future of the economy. As the Investment decision-making became crucial for individual investors since it can result in significant gains or losses and also has effect on the economy. As a result, each individual investor needs to be so cautious of how they make decisions and what influences them. The people were categorised by the generations …

Farmers’ Hiring Decisions Towards Farm Mechanization Services In The Cauvery Delta Zone Of Tamil Nadu, Krishnadas R

Theses and Dissertations

Agriculture is critical to any country's economic development. It not only benefits the primary and secondary sectors but also helps the economy flourish. In addition to ensuring food security, the Indian agricultural sector provides work to huge populations, both directly and indirectly. Traditional farming practices are now overused, labour is no longer abundant, and the power demand is rising steadily. The rapid development of technology has given rise to new opportunities in agriculture (Balafoutis, Evert, & Fountas, 2020). Technology aids agricultural growth by allowing more effective utilization of inputs. It has the potential to make an immense contribution to agricultural …

Using Hybrid Machine Learning Models For Stock Price Forecasting And Trading., Ahmed Khalil

Theses and Dissertations

Trading stocks of publicly traded companies in stock markets is a challenging topic since investors are researching what tools can be used to maximize their profits while minimizing risks, which encouraged all researchers to research and test different methods to reach such a goal. As a result, the use of both fundamental analysis and technical analysis started to evolve to support traders in buying and selling stocks. Recently, the focus increased on using Machine learning models to predict stock prices and algorithmic trading as currently there is a huge amount of data that can be processed and used to forecast …

A Spatial Decision Support System For Rent Estimation Of Retail Spaces In Manhattan Using Geographically Weighted Regression And Spatial Regression, Andie M. Migden Miller

Theses and Dissertations

This report outlines an automated, three-phase Spatial Decision Support System that creates models to estimate rent of retail spaces across Manhattan. First, enrich data with predictors. Second, optimize spatially aware neighborhood-level models by combining GWR, spatial regression, and non-spatial regression. Finally, visualize results in an Esri-based WebApp.

The Impact Of Culture On Firm Performance: A Study On The Effect Of Respect, Teamwork, Innovation, Quality And Integrity On Corporate Profitability, Raphael Mwangi Wambugu

Theses and Dissertations

This thesis investigates the intricate relationship between organizational culture and firm performance, focusing on specific cultural dimensions of respect, teamwork, innovation, quality, and integrity as possible determinants of firm performance. The main objective is to find out the impact of these cultural elements on the dependent variable, return on assets (ROA).

As organizations strive for sustained success and competitive advantage, understanding the interplay between culture and financial performance becomes important. The cultural variable of respect is examined as a catalyst for fostering diverse perspectives and collaborative interactions within the organization. Teamwork is analyzed for …

An Investigation Into The Enoughness Mindset, Ai Nhan Thi Ngo

Theses and Dissertations

The concept of enoughness was an old but forgotten concept in human history. This research reintroduced the concept to our contemporary culture as a means to deal with consumers' endless desires by exploring the enoughness concept. Contemporarily suppressed under the development of modern capitalism, an extensive mythological trace of the enoughness concept showed its existence through more than 25 centuries across cultures with four key components: reining in desires, knowing contentment, knowing when to stop, and consideration of harmony. Building upon theories of desires, this research positioned enoughness as a means to help tame consumers' endless desires that can be …