Business Commons^™

Earnings Management Around Secondary Equity Offerings By Insiders, Hui Di

Doctoral Dissertations

Accruals-based earnings management is becoming a more common practice. Firms have strong incentives to manage earnings around secondary equity offerings by insiders (insider offerings) to raise offer prices. However, the literature on earnings management around insider offerings is limited and provides mixed evidence of earnings management. In this study, I investigate the motivations and the extent of earnings management around insider offerings.

This study examines a sample of 490 secondary equity offerings made by insiders over the period 1989 to 2005. Inconsistent with the managerial opportunism hypothesis, I find negative adjusted discretionary total accruals before insider offerings. While discretionary accruals …

Attitudes Related To Ceo Compensation, Donald S. White

Doctoral Dissertations

This dissertation examines attitudes of individuals related to Chief Executive Officer (CEO) compensation within the context of interactions between organizational variables (level of employee pay, firm performance, and corporate social responsibility) and individual-level variables (equity sensitivity, race similarity to CEO, and respondent's pay). Vignettes (see Appendix A) were created in which respondents will have an opportunity to express their opinions on the distributive justice of CEO pay. The CEOs presented in the vignettes represented non-specific companies and had the same level of high total compensation. The respondents provided opinions of CEO pay and information about their own pay on a …

Value Relevance Of Deferred Taxes In Mergers And Acquisitions, Wei-Chih Chiang

Doctoral Dissertations

The major concern in a mergers and acquisitions (M&A) transaction is how to determine the economic benefits and burdens and allocate them among the participating firms. Part of this concern can be described as the question of how the participating firms ascertain and price the potential tax benefits of the target's tax attributes.

Different from prior research, which focuses on the reaction of the market, this study emphasizes the viewpoint of the participating firms in pricing the target firms' deferred taxes when determining the acquisition price. The results indicate that the participating firms assign value to the target firms' deferred …

A Social Relational Model For Firm-Hosted Virtual Communities: The Role Of Firm Support, Tung Duy Cu

Theses and Dissertations in Business Administration

Since the ease of participation and the usefulness of information provided by online groups continue to proliferate in the World Wide Web, people increasingly participate in different forms of virtual community (i.e. online forums, bulletin boards, message boards, chat rooms) for their purposes, such as solving problems, building social relationships, sharing passions, developing professionals.

Accordingly, an increasing number of companies are now attempting to exploit this phenomenon by hosting and supporting their own online community for commercial and non-commercial purposes, such as building relationships with their customers, getting their feedback, strengthening the brand, and reducing customer service costs by enabling …

The Impact Of Collective Animosity And Collective Guilt On The Judgments Of And Preferences For Japanese Products, Amro Maher

Theses and Dissertations in Business Administration

Collective animosity and its effects on consumers' perceptions of and preferences for foreign products from the perpetrators' country of origin has received considerable attention in the marketing literature (Ettenson and Klein 2005; Klein, Ettenson and Morris 1998; Klein 2002; Nijseen and Douglas 2005). Collective animosity however is only one possible emotion that might be experienced towards other groups (Smith 1993; Smith 1999; Mackie, Devos and Smith 2000). Collective guilt is one of these possible emotions that have received considerable attention in the social psychology literature. Collective guilt refers to the distress that one might feel due to moral transgressions performed …

Compartmentalizing The Other: Nineteenth-Century Englishwomen, Travel, And English Identity, Amanda E. Williams

History Theses & Dissertations

The nineteenth century was an age of travel. The English traveled the globe for a variety of reasons. When not traveling for military, political, religious, or scientific reasons, they also traveled a great deal simply for pleasure. Regardless of reason, travel brought the English into contact with the Other. As a construction, the Other became an important part of English identity.

Englishwomen were particularly famous for travel. Although they were disenfranchised Others themselves in English society, Englishwomen did not identify with the Other they encountered in travels, but rather chose enfranchisement in an elite "imagined" England. This community (or the …

How Personal Nostalgia Influences Giving To Charity, Altaf Merchant

Theses and Dissertations in Business Administration

Charitable organizations in the U.S. have found it increasingly difficult to raise funds from donors. With a decline in the number of donors and with the number of charitable organizations increasing, there is a greater need than ever to engage the giver and encourage him/her to increase their giving to charitable organizations. NPOs (not-for-profit organizations) can facilitate this engagement through the identification of emotional constructs that can drive donor commitment to the NPO and increase charitable giving. In a recent study, Sargeant et al. (2006) have shown that charities which engage the giver emotionally are able to create stronger commitment …

A Qualitative And Quantitative Assessment Of Readiness For Organizational Change Literature, Andrew B. Burris

Theses and Dissertations

The purpose of this thesis is to take a step in integrating the change literature and accumulate the empirical results using meta-analytic techniques. First, a literature review of existing research on organizational change was conducted. Second, existing models of organizational change were integrated to create a theoretical structure. Third, a meta-analysis was performed to derive the corrected correlation values for each relationship in that structure. Finally, the readiness for change literature was qualitatively assessed. In addition, a quantitative review was done by accumulating the results across 25 studies in an effort to provide a current quantitative assessment of change management …

A Study Of Foreign Earnings Management Using An Empirical Distribution Approach, Nancy Manzhen Fan

Accounting Dissertations - Archive

Effective January 1, 1998, SFAS 131 changed the way managers voluntarily disclose business, geographic and operating segments of their companies. Reporting geographic segments is specifically related to the reporting of overseas operations of multinational companies. This study analyzes the possibility of earnings management in foreign earnings and how SFAS 131 might have changed the patterns of foreign earnings distribution. I use an empirical distribution approach outlined by Burgstahler and Dichev (1997) in examining whether foreign earnings are managed to avoid earnings decreases and losses. Results show that foreign earnings are managed to avoid losses but not earnings decreases. In addition, …

Financial Environment And Small Businesses In Kosova, Perparim Nuhiu

Theses and Dissertations

No abstract provided.

Forecasting Flying Hour Costs Of The B-1, B-2, And B-52 Bomber Aircraft, Stefanie L. Van Dyk

Theses and Dissertations

This thesis both evaluates, and presents improvements to, the current method of forecasting flying costs of Air Force aircraft. It uses depot level repairable (DLR) and consumable (CONS) data for the Air Force's bomber platforms: B-1B, B-2, and B-52H. The current forecasting method assumes a proportional relationship between costs and flying hours such that 1) when no hours are flown costs are zero, and 2) a 1% increase in flying hours will increase costs by 1%. The findings of this research indicate that applying log-linear ordinary least squares regression techniques may be an improved fit of flying cost data over …

Women's Work And The Informal Sector: Case Studies Of Egypt's Feminization Of The Textile And Garment Industries And Market Vendors, Engi Assaad El-Maghraby

Archived Theses and Dissertations

No abstract provided.

Appropriation Of Privacy Management Within Social Networking Sites, Catherine Dwyer

Dissertations

Social networking sites have emerged as one of the most widely used types of interactive systems, with memberships numbering in the hundreds of millions around the globe. By providing tools for their members to manage an ever-changing set of relationships, social networking sites push a constant expansion of social boundaries. These sites place less emphasis on tools that limit social boundaries to enable privacy.

The rapid expansion of online social boundaries has caused privacy shockwaves. Privacy offline is enabled by constraints of time and space. Online, powerful search engines and long term digital storage means private data have no expiration …

Dynamics Of Online Chat, Mihai Moldovan

Dissertations

Millions of people use online synchronous chat networks on a daily basis for work, play and education. Despite their widespread use, little is known about their user dynamics. For example, one does not know how many users are typically co-present and actively engaged in public interaction in the individual chat rooms of any of the numerous public Internet Relay Chat (IRC) networks found on the Internet; or what are the factors that constrain the boundaries of user activity inside those chat rooms. Failure to collect and present such data means there is a lack of a good understanding of the …

Perception Gaps And The Adoption Of Information Technology In The Clinical Healthcare Environment, Karen Hare

Dissertations

Implementation of information systems has lagged in many areas of clinical healthcare for a variety of reasons. Economics, data complexity and resistance are among the often quoted roadblocks. Research suggests that physicians play a major part in the adoption, use and diffusion of information technology (IT) in clinical settings. There are also other healthcare professionals, clinical and non-clinical, who play important roles in making decisions about the acquisition of information technology. In addition to these groups there are information technology professionals providing the services required within the healthcare field. Finally within this group are those IT professionals who have sufficient …

The Impact Of Cultural Differences In Temporal Perception On Global Software Development Teams, Richard William Egan

Dissertations

This dissertation investigated the impact of cultural differences in temporal perception on globally dispersed software development teams. Literature and anecdotal evidence suggest that these temporal differences affect individual communication quality, which in turn will affect individual satisfaction and trust within global teams. Additionally, the temporal dispersion of the team was expected to affect an individual's sense of temporal disruption which, in turn, was expected to affect individual satisfaction and trust. Differences in temporal perception were expected to moderate this impact on perceived temporal disruption. A Fortune 100 Company that carried out software testing in Ireland, the United States, China and …

City Of Las Vegas Human Resources Promotional Selection Process Program Evaluation, Rik Holman, Cecil Johnson, April Thomas, Steve Weber

UNLV Theses, Dissertations, Professional Papers, and Capstones

The City of Las Vegas Human Resources Department requested the evaluation team examine the perception of fairness in the promotional selection process as demonstrated by the results of the 2007 Diversity and Inclusion Survey and related complaints from some of the employees. Based on discussions with the Human Resources department and subsequent interviews with other stakeholders, the main focus of the evaluation team covered the strengths and weaknesses of the promotional process and determining the reasons for the perceived preferential treatment in the promotional process as expressed by city employees who responded to the 2007 Diversity and Inclusion Survey. While …

Shaping Strategic Information Systems Security Initiatives In Organizations, Gurvirender Tejay

Theses and Dissertations

Strategic information systems security initiatives have seldom been successful. The increasing complexity of the business environment in which organizational security must be operationalized presents challenges. There has also been a problem with understanding the patterns of interactions among stakeholders that lead to instituting such an initiative. The overall aim of this research is to enhance understanding of the issues and concerns in shaping strategic information systems security initiative. To be successful, a proper undertaking of the content, context and process of the formulation and institutionalization of a security initiative is essential. It is also important to align the interconnections between …

Temporal Changes In The Spatial Distribution Of Venture Capital Investment To Biotechnology Companies Within The United States., Rocky Graziano Bilotta

Electronic Theses and Dissertations

The objective of this research is to investigate temporal changes in the spatial distribution of venture capital investments to biotechnology companies within the United States. Data included venture capital to biotech investments from 1995 to 2005. Venture capital and biotech data from the Money Tree Report, were gathered, analyzed, and mapped to show if a spatial relationship exists. The research examined venture capital investments at both the individual and the aggregated levels. At the individual level, the research examined whether the amount of investments a biotech company receives are influenced by physical distance to its closest investor, number of venture …

A Wellness Guide For Recruiting Non-Participants Into A Worksite Health Promotion Program, Lorenzo Patrick Cassella Jr.

Graduate Theses

Rising costs of healthcare have motivated employers to offer comprehensive health promotion programs to their employees, to reduce health risk factors such as physical inactivity, poor nutrition, high stress, etc., thereby lowering both direct (i.e., medical) costs and indirect (i.e., absenteeism) costs. The majority of worksite health promotion (WHP) programs only show short-term (i.e., under 12 weeks) employee improvement in any one type of program for a few reasons; > Employers develop action-oriented tools. > Employers do not match current programs with the condition of their population. ^ Employers do not integrate the Transtheoretical Model (TTM) and the Processes of Change into …

Identification Of Key Counseling Skills For Highly Effective School Administrators, Tonya Christman Balch

All-Inclusive List of Electronic Theses and Dissertations

This quantitative research study looked at the predictability oflndiana's Public Law 221 Status for the 2005 and 2006 academic years. The purpose of this study was two-fold. First, to determine if elementary administrators' key counseling skills and select demographics can predict Public Law 221 (PL 221) status in their respective schools; secondly, to develop a valid and reliable survey supported by strong psychometric properties that identifies key counseling. iii Quantitative analyses factored key counseling skills and tested the predictive nature of those skills as well as select demographic items (school locale, administrator gender and ethnicity, building-level administrator pre-service training institution, …

Leadership Orientation And Effectiveness Of Chief Student Affairs Officers On Coalition Of Christian Colleges And Universities Campuses, Brent A. Baker

All-Inclusive List of Electronic Theses and Dissertations

The purpose ofthis study was to determine the leadership profile ofCSAOs at CCCU institutions and to determine whether multiframing was predictive of effectiveness as a manager and as a leader. Additionally, this study sought to determine if any particular frame was predictive of effectiveness as a manager and as a leader. To aid in the investigation of these issues, a demographic profile was created for further understanding ofCSAOs at CCCU institutions. This study was based on the organizational leadership theory ofLee Bolman and Terrence Deal and their four frame model. Their instrument, Leadership Orientations (Self), was administered to Chief Student …

The Pursuit Of Competitive Advantage And The Strategic Behavior Of Firms In Adopting Self-Service Technology, Timothy David Saur

Dissertations

In 2002 Zuboff and Maxim published their book titled The Support Economy. In the book the authors predict a new era of capitalism that holds great promise for companies and individuals who can design useful, usable, and desirable information systems, knowledge networks, and social software. Since the time of publication advances in technology have allowed the use of self-service products to expand into once unforeseen areas. Self-service technology is used by companies to lower cost, to increase market share, to develop new revenue streams, and to position their products as innovative. Yet the body of research surrounding the organizational strategy …

The Role Of Mascots In Professional Sports, Evangelos Kontaxakis

All-Inclusive List of Electronic Theses and Dissertations

The purpose of this qualitative study was to identify the role of mascots in professional sports. Six participants who met three specific criteria's related to experience, responsibilities and education were interviewed in order to provide their knowledge in three areas: (a) general characteristics of the mascot program such as reasons of why the sport organization created the mascot, why they chose this character, who did the selection and what was the percentage of the annual marketing budget that went to the mascot program, (b) the different roles that the mascot played, and ( c) evaluation process that the sport organization …

‘’Project Integration’’, Flamur Abdyli

Theses and Dissertations

No abstract provided.

Project Management Of Road Contruction In Kosova, Vjollca Aliti

Theses and Dissertations

No abstract provided.

The Impact Of The Sarbanes-Oxley Act Of 2002 On The U.S. Financial Markets, Sheryl-Ann Kathleen Stephen

Finance and Real Estate Dissertations - Archive

This dissertation examines the impact of the Sarbanes-Oxley Act (SOX) on the U. S. financial markets by investigating three topics: security analysts' performance, security analyst monitoring activity and firm value, and the cost of equity capital. Each topic is presented in a separate essay. In the first essay, the impact of SOX on security analysts' performance is investigated. The findings indicate that security analysts' forecasting performance has deteriorated post-SOX for both large and small firms. In addition, this deterioration in forecasting performance holds across industries. Security analysts have also become pessimistic in their earnings forecasts post-SOX. The second essay examines …

A Study Of Craft Worker Length Of Employment At Select Missouri Construction Companies, Richard D. Bruce

All-Inclusive List of Electronic Theses and Dissertations

Craft worker retention is a constant concern of construction firms who selfperform portions of projects. These companies must maintain an understanding oftheir work force. A methodology is presented in this study for studying information in readily available employee databases to gain such an understanding. Using a sample of 10 of Missouri's 17 largest contractors, that employ 5,277 craft workers; this study examined the employee databases to identify differences in mean length of employment based on hire age, craft, union affiliation, and company size. The analysis of variance statistical technique was utilized to test four null hypotheses. Based on the test …

The Effects Of Stress In The Workplace : An Investigation Of The Impact Stress Has On The Personal And Work Lives Of Police Officers Of The Fairfax County Police Department, Britta A. Connolly

Master's Theses

The purpose of this study was to identify the ways in which stress impacts the lives of police officers. A survey and observations were conducted at all levels of patrol within the Fairfax County Police Department to determine the impact of stress in the law enforcement environment. The results revealed stress on police officers were manageable yet several areas surfaced that increased stress. Areas where stress impacted the officers were health, absenteeism, and turnover. In order to manage the effects of stress for officers, the department must address and hold their employees as the most important asset in the organization.

Participation In The Police Promotional Process For The Rank Of Sergeant Within The Fairfax County Police Department Fairfax, Virginia, Purvis L. Dawson Jr

Master's Theses

Police Departments across the country are experiencing vast numbers of veteran supervisory and command personnel retiring from public service. Without careful planning, these retirements can create a leadership void that will be difficult to fill with well-qualified candidates. These separations pose a loss of institutional knowledge, expertise and leadership continuity. The research conducted focused on the underlying reasons why highly-competent, experienced police officers are refusing to advance their law enforcement careers in becoming supervisors. The study included a review of the published literature and surveys being administered to 105 non-supervisory Fairfax County Police Officers on their interest in becoming a …