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Full-Text Articles in Business

Is Accounting For Stock Options Manipulated Before And After An Initial Public Offering?, Natalie Marie Flood Jan 2016

Is Accounting For Stock Options Manipulated Before And After An Initial Public Offering?, Natalie Marie Flood

Honors Theses

Stock option accounting is an area in financial statements that requires substantial estimates and management discretion. Previous research in the area of stock option accounting has found that valuations of options and subsequent accounting methods have been incorrectly stated to aid a company to look financially stronger. Companies that are about to undergo an initial public offering have the most incentive to incorrectly state the value of their options. However, all of these studies have used financial data from financial statements dated before 2004. This is significant because FASB Standard 123(R) (2004) and the Sarbanes-Oxley Act (2000) have both been …

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Tobacco And Cannabis: The Evolution Of Pertinent Rules And Regulations And Subsequent Financial Ramifications, Palmer Avisto Jan 2016

Tobacco And Cannabis: The Evolution Of Pertinent Rules And Regulations And Subsequent Financial Ramifications, Palmer Avisto

Honors Theses

My thesis will discuss the evolution of the regulations surrounding tobacco and cannabis and the subsequent financial ramifications later posed on pertaining companies and the industries themselves. I will also briefly discuss the evolution of tobacco advertisements and the introduction of e-cigarettes into the tobacco market. Concerning newly legalized cannabis stores, I will discuss the struggle to acquire financial tools, the state-Federal disagreement, and proposed solutions to those issues. Both having been deemed public enemy number one, I will compare marijuana and tobacco regarding health effects, profitability after new laws, and their overall economic profitability for the country. I researched …

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High Frequency Trading 101: Regulatory Impact In American And European Markets, Yasmine Elisabeth Allen Jan 2016

High Frequency Trading 101: Regulatory Impact In American And European Markets, Yasmine Elisabeth Allen

Honors Theses

High frequency trading has impacted the American and European financial markets through its advanced algorithms, rapid speed, and preferential treatment from purchasing information and co-location from exchanges. High frequency trading alone is not harmful, but without proper regulations it can hurt the financial markets. In this thesis, I researched implemented regulations, the consequences of those regulations, and pending new regulations. To gather information, I studied relevant research on the topic, including numerous academic articles and books to get a broader view of the issues. Through my research, I have found that previous regulations implemented by American and European regulatory agencies …

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An Exploration Of Modern Financial Reporting, Jane C. Case Jan 2016

An Exploration Of Modern Financial Reporting, Jane C. Case

Honors Theses

The following are solutions to a series of case studies in financial reporting completed in fulfillment of the requirements of the honors ACCY 420 course at the University of Mississippi for both the fall and spring semester of the 2015/2016 academic year. Each case study focused on a particular area of financial reporting for a specific company or set of companies in the same industry. Each case contained a problem set requiring comprehension of accounting concepts, analysis of financial stability, mathematical calculations, and preparation of journal entries and financial statements.

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Derivatives: Benefits, Risks, And Regulations, Kristopher Nguyen Jan 2016

Derivatives: Benefits, Risks, And Regulations, Kristopher Nguyen

Honors Theses

This paper explores much preexisting research and history about derivatives. Derivative contracts can be used to hedge risk and to speculate in markets. To find the affects of hedging and speculating, I explored what other researches had found in studies and documented in history. Through out history, the regulations of derivatives have changes. I further explore some of the most recent changes in legislation and included those changes and some of the affects in this paper. Based upon the research of others I find that when non-financial firms hedge, those firms receive a lower cost of equity and cost of …

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The Dodd-Frank Act's Impact On Systemically Important Financial Institutions, Andrew Wilkes Jan 2016

The Dodd-Frank Act's Impact On Systemically Important Financial Institutions, Andrew Wilkes

Honors Theses

Following the financial crisis of 2008, President Barrack Obama signed into effect the Dodd-Frank Wall Street Reform and Consumer Protection Act on July 21, 2010. The Act contains stated goals of eliminating too big to fail and promote financial stability. In this paper, I analyze the impacts of new regulations on systemically important financial institutions. In Chapter one, I briefly review U.S. financial regulation and the financial crisis of 2008. In Chapter two, I identify how increasing capital requirements affects banks. This thesis then examines how the Order of Liquidation Authority and its Single Point of Entry Strategy has unintended …

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Hospital Corporation Of America: An Analysis Of The Financial Statements Of Hca Holdings, Inc., C. Haadsma Jan 2016

Hospital Corporation Of America: An Analysis Of The Financial Statements Of Hca Holdings, Inc., C. Haadsma

Honors Theses

A successful and dynamic hospital management company, Hospital Corporation of America owns, manages, or operates hospitals, freestanding surgery centers, diagnostic and imaging centers, radiation and oncology therapy centers, comprehensive rehabilitation and physical therapy centers, and other facilities. In fact, Hospital Corporation of America is responsible for between four to five percent of all inpatient care delivered in the United States today. In partial fulfillment of the requirements of the Sally McDonnell Barksdale Honors College at the University of Mississippi, I have researched the healthcare industry, analyzed the company's financial statements, and provided audit and tax recommendations to the company's management. …

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Delta Air Lines: A Financial Analysis And Corresponding Recommendations For Delta Air Lines, Inc., Emily Bush Jan 2016

Delta Air Lines: A Financial Analysis And Corresponding Recommendations For Delta Air Lines, Inc., Emily Bush

Honors Theses

This alternative thesis project is a financial analysis of Delta Air Lines, Inc. Utilizing the 10-K Financial Statements from 2009 to 2013, along with some correlating outside resources, a full business and financial analysis was completed. Starting with the business background and operations, and then working into analysis of the Financial Statements, corresponding recommendations were created for tax, audit and advisory planning strategies.. The bulk of the analysis utilized the 10-K data provided by the SEC, only using minimal other resources for background research. The research found that since filing Chapter 11 bankruptcy Delta Air Lines has improved substantially. Delta's …

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The Secondary Interview : Ethical Concerns Regarding Social Media Scanning In The Commercial Hiring Process, Christopher Pollpeter Jan 2016

The Secondary Interview : Ethical Concerns Regarding Social Media Scanning In The Commercial Hiring Process, Christopher Pollpeter

Honors Program Theses

As more and more of our daily lives take place online, it is becoming critical for our society to decide how we deal with ethical issues in an online context. The study of ethics has existed for millennia, but only recently have two people on opposite ends of the globe been able to communicate and collaborate on a project in real time. One of the most prominent places this change has affected the daily lives of Americans is in the world of business.

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Strategies For Small And Medium-Sized Enterprises To Engage Third-Party Logistics Providers, Masoud Malakoti-Negad Jan 2016

Strategies For Small And Medium-Sized Enterprises To Engage Third-Party Logistics Providers, Masoud Malakoti-Negad

Walden Dissertations and Doctoral Studies

Small and medium-sized enterprise (SME) managers struggle to stay competitive. The purpose of this multiple case study was to explore the strategies SME managers located in Canada use to engage third-party logistics (3PL) providers to improve their supply chains. Porter's value chain theory formed the conceptual framework for this study. Data collection included semistructured interviews with 3 managers from 3 different SMEs in the province of Ontario and a review of the documents related to the use of 3PL providers. Member checking was conducted to enhance credibility of interpretation of the data collected. Data analysis was used to identify key …

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Service-Disabled Veteran Small Business Owners' Success Strategies, Calvin Lewis Russell Jan 2016

Service-Disabled Veteran Small Business Owners' Success Strategies, Calvin Lewis Russell

Walden Dissertations and Doctoral Studies

The federal government has been inconsistent in meeting the mandated contracting set-aside goals of 3% to aid service-disabled veteran small business owners. Guided by the general systems theory, the purpose of this qualitative exploratory case study was to explore what strategies an owner and 2 senior managers of a small service-disabled veteran-owned business in the Washington, DC metropolitan used to obtain federal contracts. The owner and senior members represented those responsible for strategic vision, development of business opportunities, and the company acquisition process. Data were collected from semistructured face-to-face interviews and corporate documents. Member checking and transcript review were completed …

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Assessing Nurse Manager Competencies In A Military Hospital, Ruby O. Anderson Jan 2016

Assessing Nurse Manager Competencies In A Military Hospital, Ruby O. Anderson

Walden Dissertations and Doctoral Studies

Military health care organizations need competent frontline managers with knowledge and skills to manage health care complexity and ensure evidence-based practice. With systematic, planned turn over of military managers, more civilian managers are needed to fill permanent positions in military hospitals. The purpose of this project was to provide a better understanding of the competencies perceived by nurse managers at a military medical center and whether they differed by military or civilian status. The American Organization of Nurse Executives competency model and framework provided the theoretical framework for the project. The design was nonexperimental, with an observational, descriptive, cross-sectional approach. …

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Understanding Strategic Planning: Why Nonprofit Organizations Struggle In The Current Era Of Privatization, Trunnis Goggins Jan 2016

Understanding Strategic Planning: Why Nonprofit Organizations Struggle In The Current Era Of Privatization, Trunnis Goggins

Walden Dissertations and Doctoral Studies

Several studies suggest that nonprofit organizations that compete with for-profit organizations to deliver public services struggle to obtain mission clarity and face resistance by staff and volunteers when implementing traditional for-profit business planning procedures. The purpose of this study was to extend the Austrian theory of entrepreneurism and Bourdieu's social practice theory to identify particular procedural functions during the strategic planning process that played a role in the struggle of nonprofit organizations to obtain mission clarity. This study focused on nonprofit organizations that delivered residential services to disabled individuals in the state of Indiana. Data collected included 15 face-to-face interviews …

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Exploring The Financial Management Skills Of Independent Rock Bands, Mary A. Hobson Jan 2016

Exploring The Financial Management Skills Of Independent Rock Bands, Mary A. Hobson

Walden Dissertations and Doctoral Studies

In the post-Napster era of disruptive innovations, independent artists are managing more nonmusical roles and more revenue streams to remain competitive and earn a living wage from their music. The purpose of this single case study was to explore the financial management strategies that one independent rock band needed to understand music royalties. Disruptive innovation was the conceptual framework used to guide the study. The sample was comprised of 4 members of an independent rock band based in Northeast Ohio. The selected band met the criteria for the study as members who earned revenue from copyrighted works, merchandise, and CD …

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Evaluating Key Predictors Of Employee Response To Change In The Pharmaceutical Industry, Otis S. Johnson Jan 2016

Evaluating Key Predictors Of Employee Response To Change In The Pharmaceutical Industry, Otis S. Johnson

Walden Dissertations and Doctoral Studies

This study addressed the factors that predict employee response to large-scale change in the United States pharmaceutical industry. When poorly executed, major organizational changes such as mergers and acquisitions are often disruptive and costly to organizations and demoralizing to employees. Although employee responses to change have been studied in several industries, employee responses during change execution in the pharmaceutical industry have not been subject to study. The purpose of this correlational study was to reduce the knowledge gap related to organizational change in the pharmaceutical industry by evaluating key predictors of employee response to large-scale change. The theoretical framework consisted …

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The Correlation Of Leader Traits And Learning Organizational Culture, Mark Reginald Porter Jan 2016

The Correlation Of Leader Traits And Learning Organizational Culture, Mark Reginald Porter

Walden Dissertations and Doctoral Studies

Many researchers in numerous studies have focused on leadership style and organizational cultures, but there is an absence of research regarding leader personality traits and productive work cultures in Alberta's oil and gas industry. The purpose of this correlational study was to assess the relationship between leader traits and preestablished learning organization culture benchmarks within Alberta's oil and gas industry. Learning organization culture is an extension of Senge's learning organization theory. Simple random sampling was used to attain a population comprised of 52 employees in Alberta's oil and gas industry who were accountable to an organizational supervisor. Data were collected …

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Strategies To Improve Marine Inspection Performance In The U.S. Coast Guard, Joshua Buck Jan 2016

Strategies To Improve Marine Inspection Performance In The U.S. Coast Guard, Joshua Buck

Walden Dissertations and Doctoral Studies

U.S. Coast Guard leaders have received feedback concerning gaps in performance management of the Marine Inspection Program (MIP) from maritime industry stakeholders, Department of Homeland Security representatives, and internal agents over the past decade. The purpose of this case study was to explore strategies to improve performance in the U.S. Coast Guard MIP. Data were gathered through a review of documentation pertinent to marine inspection (i.e., policy, requirements, analyses, reports, and job aids) and 13 semistructured interviews with personnel from 3 distinct organizational levels. Study participants represented civilian and active duty personnel from all geographical U.S. Coast Guard districts, as …

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Psychological Capital As A Mediator Between Team Cohesion And Productivity, Robert John Cesaro Jan 2016

Psychological Capital As A Mediator Between Team Cohesion And Productivity, Robert John Cesaro

Walden Dissertations and Doctoral Studies

Organizations attempting to optimize productivity are seeking new ways to develop psychological capital in teams. The researcher conducted a quantitative study to determine whether team cohesion, as assessed by the Revised Group Environment Questionnaire (RGEQ), impacts team productivity, as assessed by the Performance Measurement Team (PMT) Manufacturing Resource System (MRS); whether this relationship can be attributed to a team's level of psychological capital, as assessed by the Psychological Capital Questionnaire (PCQ-12); and whether psychological capital mediates the relationship between team cohesion and team productivity. Forty-five PMTs in a large U.S. defense manufacturing organization were surveyed using the PCQ-12 and the …

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Successful Implementation Of Grocery Store Loyalty Reward Programs, Cristina Reinert Jan 2016

Successful Implementation Of Grocery Store Loyalty Reward Programs, Cristina Reinert

Walden Dissertations and Doctoral Studies

Consumer loyalty programs are a key marketing strategy implemented across multiple industries in the United States. A successfully implemented loyalty program can benefit both the consumer and the company. The purpose of this single case study was to explore strategies that grocery store managers use to successfully deliver consumer loyalty programs. The theory of planned behavior was used as the conceptual framework to guide the study. Semistructured interviews, guided by the theory of planned behavior, were conducted with 4 participants who had direct involvement with the delivery of the consumer loyalty program, in Ocala, Florida. Data were also gathered from …

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Revenue Losses: Exploring Strategies Required By Managers To Inhibit Movie Piracy, Nana Aishat Shaibu Akaeze Jan 2016

Revenue Losses: Exploring Strategies Required By Managers To Inhibit Movie Piracy, Nana Aishat Shaibu Akaeze

Walden Dissertations and Doctoral Studies

The piracy of movie products resulted in 72,000 lost jobs and $4.5 billion in lost wages to the United States economy in 2012. The purpose of this multiple case study was to explore what strategies movie corporation managers use to inhibit piracy of movie products to achieve profitability. The sample consisted of 6 movie industry managers who managed movie corporations for not less than 5 years in New York City. The conceptual framework for this study was based on the general systems theory. Data were collected through face-to-face semistructured interviews. Transcript review and member checking were used to ensure credibility …

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Transformational Leadership In The Public Sector, Glenda Bumgarner Jan 2016

Transformational Leadership In The Public Sector, Glenda Bumgarner

Walden Dissertations and Doctoral Studies

Senior leaders in state government public sector agencies must manage employee performance to ensure quality services to the citizens they serve. Limited academic research exists to study the barriers that these leaders acknowledge as deterrents to managing employee performance. The purpose of this qualitative study was to understand the reasons that public sector leaders at the Ohio Department of Transportation (ODOT) were challenged to manage employee performance and explore the role of transformational leadership. The ODOT was selected for this research because two prior worker surveys conducted by the agency revealed that employee performance accountability was an issue of concern. …

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Executive Compensation, Firm Performance, And Net Community Benefits Within Nonprofit Urban Hospitals, Terry Deshawn Long Jan 2016

Executive Compensation, Firm Performance, And Net Community Benefits Within Nonprofit Urban Hospitals, Terry Deshawn Long

Walden Dissertations and Doctoral Studies

Nonprofit hospitals are under increased pressure to maintain financial stability and compliance with Internal Revenue Service (IRS) net community benefit requirements. Boards of directors are not always confident that the compensation packages awarded to executives stimulate them to act in the organization's best interest. The principal-agent theory formed the basis of this correlational study. Archival data from National Center for Charitable Statistics, Guidestar, and the Center for Medicare & Medicaid Services were collected from 117 nonprofit urban hospitals for the fiscal year 2013. Regression analysis was used to determine the significance of relationships between return on assets (ROA), change in …

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A Phenomenological Study Of The Experience Of Humanist, Spiritual, And Transpersonal Films On Positive Organizational Behaviors In The Workplace, Frederick Henry Keeve Jan 2016

A Phenomenological Study Of The Experience Of Humanist, Spiritual, And Transpersonal Films On Positive Organizational Behaviors In The Workplace, Frederick Henry Keeve

Walden Dissertations and Doctoral Studies

A solution is needed to counteract violent news, Internet, and other negative media images and management behaviors in the workplace, in order to boost engagement and prosocial behaviors at work. The purpose of this phenomenological study was to explore the attitudes of working professionals toward prosocial behaviors and employee engagement in the workplace as affected by transpersonal Hollywood films. An organization's ability to survive is directly related to empowerment and innovation. Classic films provide a gateway for transpersonal experiences that could change behavior and thoughts. Peterson and Seligman's transformational typology involving 6 character virtues and 24 strengths was the basis …

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A High Performance Work Practice Scale: Validity And Invariance Across Five Cultures, Gabriela Flores Jan 2016

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.

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Quantifying A Mining Investability Quotient To Mitigate Junior Mining Investment Risk, Jonathan Mickey Merguerian Jan 2016

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 …

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Essays In Accounting And Finance, Sayan Sarkar Jan 2016

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 …

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Collegiality Among Full-Time Professors In A Mexican University: Perceptions And Challenges, Carlos Alberto Castañon Jan 2016

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 …

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Ceo Ownership And Firm Performance: Evidence From The 2003 Dividend Tax Cut, Hong Kim Duong Jan 2016

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 …

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Mapping Decisions Of Reporting Asset Misappropriation Within An Accounting Department Using Behavioral, Cognitive, And Cultural Traits, Nora Alaniz Bouqayes Jan 2016

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 …

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Financial Decision-Making And The Normalization Of Deviance, Dilata Ranadive Jan 2016

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 …

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