Business Commons^™

Management's Aggressiveness And Fair Value Accounting: An Examination Of Realized And Unrealized Gains And Losses On Asc 820 Level 3 Assets, Robson Glasscock

Theses and Dissertations

Prior research has shown that even the most subjective fair value estimates are value-relevant (Song et al. 2010, Kolev 2009, Goh et al. 2009) and that managers appear to use Level 3 valuations opportunistically (Valencia 2011, Fiechter and Meyer 2009). However, the association between “traditional” measures of aggressiveness in financial reporting and biased estimates of fair value has not been previously studied. I test whether aggressiveness, as measured by discretionary accruals, real activities manipulation, and meeting-or-beating analysts’ consensus estimates, is positively associated with realized and unrealized gains and losses on Level instruments. Overall, I find limited support that aggressive firms …

Transformational Directing: An Analysis On How Leadership Affects The Creative Process, James Clayton Winters

Theses and Dissertations

Leadership is often ascribed as a quality one either possess or doesn’t. We often hear phrases like “She is born leader” or “All eyes are on you”, these are thrown around without discretion in the classroom, conference rooms, social gatherings, and business meetings. This work contends that leadership and in particular leadership that grows and transforms its participants is less an inherent character trait, than an outlook and set of core principles that lead to transformation. Through the application of current and developing business leadership theory and its effect on creativity and a cross analysis of “Best in Class” theatre …

Energy Storage In The Golden State: An Analysis Of The Regulatory And Economic Landscape., Ryan H. Higgins

Pomona Senior Theses

On October 1st, 2013, a mandate was adopted by the California Public Utilities Commission (CPUC) requiring that 1.325 GW of energy storage capability be installed on the California electricity grid by 2024, through the actions of the state’s three investor-owned utilities. While this is a bold first step towards mandated energy storage in the United States, it may be only the beginning for an energy storage industry in this state. It has been well established that energy storage would prove to be a useful asset on the California electrical grid, but the development of storage capacity past the requirements of …

Dimensions And Validation Of Perceived Message Sensation Value Scale For Print Messages, Lisanne F. M. Grant

Theses and Dissertations--Communication

The purpose of this research project was to develop a reliable and valid scale to assess the perceived message sensation value (PMSV) of print messages. The goal of this project was accomplished by conducting two studies. Study one involved collecting 397 undergraduate students’ responses to one high and one low sensation value anti-smoking message, while for study two, 284 undergraduate students’ responses to one high and one low sensation value anti-crystal meth message were collected. The results of the studies highlighted that the PMSV of a print message can be assessed using three dimensions (emotional arousal, novelty, and dramatic impact) …

An Analysis Of Convertible Bond Issuance: Design Features, Market Conditions And Private Placement, Ashleigh Poindexter

Theses and Dissertations

DISS_abstract> Over the last two decades convertible debt issues have been steadily increasing in both frequency and magnitude and several high volume issuance periods. Although convertible debt issuance is inherently influenced by debt and equity market volatilities, the convertible market has been shown to have an independent presence in terms of issuance volume, issue design and market participants.Are concerns of asset substitution, risk uncertainty, or asymmetric information the primary factors in convertible debt design, timing and placement? This paper aims to examine how the design of convertible bonds and the characteristics of convertible issuers shift over time and under different …

The Transient Collaboration Model: Theory Building, Structural Formation, And Operationalization, Adrian C. Tan

Theses and Dissertations (Comprehensive)

This thesis seeks to describe the Transient Collaboration Model as a business model, its underlying theoretical principles, its empirical evidence, and its types of possible collaboration structures. The research seeks to determine how companies may build sustained competitive advantages through the structural design of their collaboration associations as a strategic option. Companies' ability to retain long-term competitive advantages is limited in more unpredictable environments. Companies could not afford to internally build and hold all the possible varieties and quantities of resources and capabilities to build future competitive advantages. Collaboration can provide companies with access to multiple partners with diverse resources …

Generational Cohort Differences In Types Of Organizational Commitment, April Lavette Jones

Walden Dissertations and Doctoral Studies

In hospitals in the United States, the ratio of nurses to patients is declining, resulting in an increase in work demands for nurses. Consequently, organizations face challenges with nurses' organizational commitment. Studies have revealed generational differences, as determined by birth year, in employee levels of organizational commitment in a number of organizational settings. However, there is a gap in the literature regarding the impact of generational cohorts on the organizational commitment of nurses. The purpose of this quantitative, nonexperimental, cross-sectional design was to address whether generational cohorts of nurses differed in their levels of organizational commitment, and to investigate whether …

The Role Of Followership During Periods Of Absent Leadership, Robert Alan Leonard

Walden Dissertations and Doctoral Studies

With a culture focused on leadership, the purpose in this study was to explore untested assumptions about followers and their being ignored as independent productive actors in the workplace. The lived experience of followers and their impact on the success or failure of organizations during periods of absent leadership was explored via 4 independent situations. A qualitative, phenomenological research design based primarily on the theoretical framework of Moustakas and the research design of Patton guided the study. The 3 key research questions were explored with regard to followers during periods of absent leadership: how they respond, what actions they take …

Diffusion Of Social Network Technology And Overuse Among Health Industry Knowledge Workers, Abdel Rahman Toure

Walden Dissertations and Doctoral Studies

Many organizations now realize the important role of social network technology (SNT) in building social capital and hence broadening their customer base. However, observations have indicated that, while working, many knowledge workers use SNT to engage in non-job related activities, potentially leading to a decrease in productivity. The purpose of this study was to examine the relationship between the usage of SNT and productivity in the health sector. The theoretical foundation of this study emanated from Rogers's theory of diffusion of innovations and Campbell, Rodney, Scott, and Christopher's theory of performance. Collection of data involved a self-administered survey designed with …

Impact Of Middle-Level Managers' Well-Being And Happiness On Direct Reports' Performance, Respent Green Iii

Walden Dissertations and Doctoral Studies

The happy productive worker (HPW) theory states that happy employees perform at higher levels than unhappy employees do. Despite the explanatory power of the HPW theory, it was unknown if a happy middle-level manager would be associated with productive direct reports. The purpose of this phenomenological study was to address that gap by exploring the impact of middle-level managers' well-being and happiness on the performance of their direct reports. Key research questions examined how middle-level managers' well-being and happiness influenced the performance of their direct reports and how middle-level managers' application of the HPW theory influenced social change. Twenty middle-level …

Gender Differences In Pay Expectations At Three Career Stages, Elijah Rogeay Seay

Honors Program Theses

Major and Konar (1984) found a difference between genders in pay expectations, but no difference in the perceived fairness of expected pay. In my study, I evaluated pay expectation differences in gender at three career stages. In previous studies, researchers have only looked at what individuals earn at the beginning and peak of their careers. I specifically examined both men and women and asked them to indicate their expected pay at the beginning, middle and end of their careers. In this study the main effect for gender was significant such that males had higher pay expectations than females. In addition, …

Finding The Right Balance: Antecedents And Consequences Of Making, Buying, Or Concurrently Sourcing Human Capital, Joshua S. Bendickson

LSU Doctoral Dissertations

Strategically determining organizational boundaries is one means to achieving better performance. This dissertation examines vertical integration, strategic acquisitions and concurrent sourcing to better understand the strategies used to acquire human capital and the impacts of these choices on performance outcomes. Using transaction cost economics and the organizational capabilities literatures I develop hypotheses to determine and explain the relevant antecedents to these strategic decisions. I then determine how the decision to make or buy (or both) human capital impacts competitive advantage and how competitive advantage impacts financial outcomes (i.e., revenue, and sales). Hypotheses are tested using data on 30 organizations from …

Establishing Credibility Online Through Impression Management Strategies, Shauna Vanbogart

Communication & Leadership Dissertations and Theses

This project sought to understand how individuals establish credibility online through impression management strategies. Applying Goffman’s (1959) impression management theory, the literature review highlighted four leading self-presentation tactics that bolster credibility effectively on the Internet: structure and aesthetics of personal websites, publication of content that is consistent, insightful and authentic, the use of self-disclosure, and verification of expertise through testimonials and references. These four self-presentation strategies were applied to analyze eight entrepreneurs who have successfully built a credible presence online. These case studies were further developed through the design of online course that teaches entrepreneurs how to use impression management …

Communication At Tradeshows--Face-To-Face Versus Online, Megan C. Powers

Communication & Leadership Dissertations and Theses

The question is regularly posed within communication academia as to whether computer mediated communication (CMC) is a “richer” form of communication than face-to-face (FtF). Similarly, the necessity of meeting FtF with regard to business has been repeatedly called into question since the downturn of the economy in 2008-2009. One reason professionals gather FtF is for tradeshows. This thesis looks at the quality of the communication that takes place at FtF tradeshows, and reveals attitudes and opinions with regard to the importance of the relationship-building and commerce that occurs in person and/or online. The results inform what we can and cannot …

"Preventive Leadership Program" At The Salesian University: An Exploratory Case Study, Alejandro Rodriguez

Doctoral Dissertations

Leadership is a key factor in the quality of personal life, organizational culture, and social projection of each member in any organization. Bringing out the best of each person involved in any decision is a must for a Preventive Leader. This kind of leadership opens the possibility to develop, adapt, change and modify the theoretical construct of the definition of a leader from the Preventive horizon, the practical implications of Preventive Leadership development, and the learning and practice of Preventive leadership in a contextualized environment, creating interactions and interdependencies in a net-like pattern of relationships situated in one specific context: …

Flexible Branding: An Explorative Case Study On The Effectiveness Of An Adaptable Visual Identity, Adam Scott Houghton

Graphic Communication

No abstract provided.

Emerging Demographics In The Online Video Entertainment Market., Benjamin Papac

Honors Capstones

No abstract provided.

An Examination Of Job Analysis: Developing Interdisciplinary Strategies In Human Resource Management Facilitative Of Mitigating Propensities Of Teacher Attrition, Julio Devere

Electronic Theses and Dissertations

Despite repeated attempts by school administrators, policymakers and researchers to diagnose and correct rising occurrences of teacher turnover, there has been little change in the actual efforts to retain teachers in academy organizations. In response, this study was conducted to describe process constraints within the academy organization that are responsible for managing teacher turnover. To provide a description of current teacher retention efforts by school administrators, a survey instrument was administered to school teachers in the State of Florida. The population sample was dispersed throughout the entire state and closely reflected the demographics of Florida school teachers. The survey addressed …

Antecedents And Consequences Of Customer Experience In Beverage Establishments, Milos Bujisic

Electronic Theses and Dissertations

It is estimated that there are approximately 42,000 beverage establishments in the U.S. whose annual revenue surpasses $20 billion (First Research, 2014). To facilitate discussion of beverage establishments, it is essential to recognize beverage establishments as businesses whose majority of sales come from alcoholic drinks (Moss, 2010a). In this research, beverage establishments are divided into beverage-only bars, bar/entertainment combinations, and food and beverage combinations. Even though they are a well-established industry, beverage establishments have received little academic attention (Moss, 2010b). For example, previous studies have given little attention to the development of the model that examines the relationships between quality …

The Impact Of Quantitative Materiality, Perceived Responsibility And Machiavellianism On Tax Professionals’ Decision Making Regarding Fraud Detection And Reporting In The Prc, Qian Yu

Lingnan Theses

Research on fraud detection in accounting has long focused primarily on financial statement fraud and responsibilities of auditors and company management relating to such frauds. While tax fraud is also clearly significant, and tax professionals have responsibilities relating to fraud detection, little prior research has addressed this issue. The current research examines the impact of quantitative materiality, perceived responsibility (based on the triangle model of responsibility) and Machiavellianism on several aspects of tax professionals’ decision making regarding fraud detection and reporting.

I surveyed all tax professionals in the People’s Republic of China working for one of the Big 4 public …

Tax-Induced Earnings Management, Auditor Conservatism, And Tax Enforcement, Yongbo Li

Lingnan Theses

Prompted by the recent statutory corporate income tax-rate reduction in China, in this study I investigate whether the constraining effect that quality auditors have on tax-related discretionary current accruals (DCA) differs for two sub-groups of listed firms with tax incentives to manage earnings upward versus downward. I also explore whether the effectiveness of tax authority scrutiny (i.e. tax enforcement) on DCA differs for the same two groups.

I find that the firms’ two external monitors are sensitive to the direction of managerial incentives for earnings management. Specifically, higher-quality auditors are associated with smaller amounts of reported DCA and this association …

Open-Minded Discussion In Interdepartmental Collaboration : Contribution Of Goal Interdependence And Social Motives, Jiewei, Antonia Lu

Lingnan Theses

Combining theories of social motives, goal interdependence, and conflict management, this study theorized a model in which interdepartmental goal interdependence affects conflict outcomes between different departments through open-minded discussion dynamics adopted by employees from different departments in the organization. This study also proposes that social motives moderate the link between inter-departmental goal interdependence and open-minded discussion.

A sample of 133 employees from different business organizations in China were interviewed to recall a critical incident when they had a conflict with their coworker from different departments. SEM results and other analysis results support the hypotheses that cooperative interdepartmental goal interdependence and …

Performance Persistence Of Institutional Investors In Ipo Market : Evidence From China, Sibo Liu

Lingnan Theses

Using a dataset consisting of complete bid information for 477 bookbuilt IPOs that took place during Nov 2010 to Oct 2012 in China, I examine whether the performance of institutional investors demonstrates persistence in the IPO market. Building on the adverse selection model as developed by Rock (1986) and a twoperiod analysis, I develop three hypotheses and obtain empirical results that are consistent with the hypotheses. Firstly, I find that the performance of institutional investors continues into the next period. Secondly, I find that the performance persistence exists only for the investors with good past performance but not for investors …

From Mill Gates To Magic City: U.S. Steel And Welfare Capitalism In Gary, Indiana, 1906-1930, Carol D. Griskavich

Dissertations, Master's Theses and Master's Reports - Open

Gary, Indiana is a city with indelible ties to industrial paternalism. Founded in 1906 by United States Steel Corporation to house workers of the trust’s showpiece mill, the emergence of this model company town was both the culmination of lessons learned from its predecessors’ mistakes and innovative corporate planning. U.S. Steel’s Progressive Era adaptation of welfare capitalism characterized the young city through a combination of direct community involvement and laissez-faire social control. This thesis examines the reactionary implementation of paternalist policies in Gary between 1906 and 1930 through the purviews of three elements under corporate influence: housing, education, and social …

Can Using The Internal Audit Function As A Training Ground For Management Deter Internal Auditor Fraud Reporting?, Christopher K. Eller

Theses and Dissertations

This study examines the effects of using the internal audit function as a training ground for management and fraud magnitude on internal auditor fraud reporting decisions. Using a 2x2 between-participants experiment, the current study manipulates the use of the internal audit function as a management training ground (used as a training ground vs. not used as a training ground) and fraud magnitude (large fraud, defined as 30 percent of net income vs. small fraud, defined as one percent of net income). The results indicate that internal auditors may be less likely to report a fraud to their superior when the …

How To Score Situational Judgment Tests: A Theoretical Approach And Empirical Test, Christopher E. Whelpley

Theses and Dissertations

The purpose of this dissertation is to examine how the method used to a score situational judgment test (SJT) affects the validity of the SJT both in the presence of other predictors and as a single predictor of task performance. To this end, I compared the summed score approach of scoring SJTs with item response theory and multivariate items response theory. Using two samples and three sets of analyses, I found that the method used to score SJTs influences the validity of the test and that IRT and MIRT show promise for increasing SJT validity. However, no individual scoring method …

New Artifacts For The Knowledge Discovery Via Data Analytics (Kdda) Process, Yan Li

Theses and Dissertations

Recently, the interest in the business application of analytics and data science has increased significantly. The popularity of data analytics and data science comes from the clear articulation of business problem solving as an end goal. To address limitations in existing literature, this dissertation provides four novel design artifacts for Knowledge Discovery via Data Analytics (KDDA). The first artifact is a Snail Shell KDDA process model that extends existing knowledge discovery process models, but addresses many existing limitations. At the top level, the KDDA Process model highlights the iterative nature of KDDA projects and adds two new phases, namely Problem …

Implementing Green Roofs On Movie Theaters And Shopping Centers: Business Cases In Profitable Sustainability, Ryan J. Miller

Pomona Senior Theses

This thesis presents the business case for installing green roofs on movie theaters and shopping centers. These businesses can then derive increased profits from the environmental benefits of reduced energy use and increased stormwater retention. After presenting the basic design and benefits of a green roof, the thesis develops stand-alone business plans for a movie theater and shopping center. The author finds that green roofs are a profitable sustainability solution for the commercial enterprise.

Interactive Data Visualization In Accounting Contexts: Impact On User Attitudes, Information Processing, And Decision Outcomes, Oluwakemi Ajayi

Electronic Theses and Dissertations

In 2009, The United States Securities and Exchange Commission (SEC) issued a mandate requiring public companies to provide financial information to the SEC and on their corporate Web sites in an interactive data format using the eXtensible Business Reporting Language (XBRL). This dissertation consists of three separate, but interrelated studies exploring issues related to interactive data visualization in financial reporting contexts. The first study employs theories in information systems (task-technology fit and the technology-performance chain model) and cognitive psychology (cognitive load) to examine the link between characteristics of interactive data visualization and task requirements in a financial analysis context, and …

Financial Forest, Karen Carlson

Electronic Theses and Dissertations

Regular savings behavior is critical for low-income Americans to achieve financial mobility. New technology tools are being used to improve personal awareness and attention to financial goals. This thesis reviews mobile learning (mLearning) research and leading commercial personal finance smartphone apps, both of which inform the design of Financial Forest, a savings app. Participants in the 4-week Financial Forest savings study are found to have a statistically significant improved perception of the difficulty of building an emergency fund.