Business Commons^™

Empirical Studies Of Esg Scores With Corporate Credit Spreads (Insights From Popularity-Based Pricing), Eugene Okyere-Yeboah

Doctoral Dissertations (DBA)

This study examines various factors or characteristics (risk and non-risk) that determine a firm’s credit risk premium, as measured by its credit default swap (CDS) spread, with a particular focus on the impact of environment, social, and governance (ESG) scores. The framework employed is a general equilibrium asset pricing model which integrates classical and behavioral finance elements, known as popularity-based asset pricing. It treats all attributes or characteristics of an asset as ”factors” to which investors assign a degree of popularity, which changes over time. Non-risk characteristics are classified as ”tastes” or ”disagreements”, Fama French (2007). Firms’ degree of adherence …

When And Why Targeted Products For Underserved Consumers Backfire, Ruoou Li

Theses and Dissertations

As the demand for creating and embracing a diverse marketplace increases, marketing strategies that over-generalize the needs of different consumer groups are no longer viable. Thus, many brands and companies have begun offering inclusive products that accommodate the specific needs of historically underserved consumers (e.g., women, people of color). One important question for marketers to answer is how these inclusive products should be promoted to appeal to these previously undervalued consumers. While prior research suggests that consumers will favor products with more explicit descriptions of the target consumer (i.e., blatant targeting) because doing so makes the targeted identity salient, I …

Looking Through Their Lenses: An Analysis Of Virginia Environmental Nonprofits' Roles And Challenges In Shoreline Management For Coastal Resilience, Taiwo C. Olanrewaju Lasisi

School of Public Service Theses & Dissertations

Environmental nonprofit organizations have emerged to attend to the environmental needs of individuals and communities. Some of these needs are usually those that have been neglected, given insufficient attention, or cannot be singularly handled by the government. In advocating for coastal resilience, environmental nonprofits have been identified as actors who address coastal issues like sea-level rise, flooding, and shoreline management.

Shoreline management involves building setbacks and formulating short and long-term defense strategies such as building living shorelines, ripraps, bulkheads, and tree plantings. These strategies formed the basis of coastal defense in coastal zones. Shoreline management is a significant area of …

Corporate Tax Avoidance And Fraud Risk, Zhonghua Cao

Dissertations

Corporate Tax Avoidance and Fraud Risk

There is mixed evidence on whether corporate tax avoidance (CTA) is positively or negatively related to aggressive financial reporting. The Public Company Accounting Oversight Board (PCAOB) requires that auditors assess fraud risks that are related to aggressive financial reporting. In this study I extend the research of CTA by examining the relationship between CTA and fraud risk. I use accrual quality related variables, performance variables, and non-financial measures (NFMs) to measure fraud risk. Drawing on agency theory and fraud risk triangle theory, I find that CTA is positively related to fraud risk. However, I …

Using A Literature Based Discovery Approach To Study Moderating Effects And Preventive Mechanisms Of Online Game Addiction Problems Among Gamers, Ananya Sinha Choudhury

Lingnan Theses (MPhil & PhD)

This research makes use of a hypothesis generation technique known as Literature-Based Discovery (LBD) to study certain under-researched topics related to online game addiction problems in our society. This research work tries to primarily address two problems related to game addiction which have been under-studied according to the literature available on this topic. In the first problem, we try to identify certain moderating factors of massively multiplayer games which weakens the relationship between the psychological flow state and game addiction. In this data-driven approach, we studied 2829 abstracts to generate a list of keywords that suggest potential moderating factors for …

A New Method For Cluster Life Cycle Stage Identification: Mapping The Evolution Of The Biomedical Competitiveness Cluster Of Wallonia., Conor Michael Harte

Theses

National governments and policy makers alike need data and expertise as they seek to develop accurate and relevant cluster policies and initiatives. It is argued that clusters also have life cycles similar to the way industries, products, and technologies have a life cycle, including a variety of stages (Ingstrup and Damgaard, 2013; Jia et al., 2015; Fornahl and Hassink, 2017; Ferrari et al., 2020). This research addresses three objectives: 1. Analyse the longitudinal development of a cluster to record, measure and analyse its evolution over a three-year period; 2. Create a new methodology to support cluster life cycle stage identification; …

An Assessment Model Of The Healthcare Entrepreneurship Ecosystem To Foster Solutions For Underserved Communities, Abdalilah Saleh Owaishiz

Dissertations and Theses

There are significant disparities in access to healthcare treatment and this study investigates the healthcare entrepreneurship ecosystem and the challenges and considerations associated within. There is a lack of research on how to evaluate and assess the healthcare entrepreneurship ecosystem especially when applying multi-criteria decision-making (MCDM) methods. The Hierarchical Decision Model (HDM) has been utilized to identify several perspectives and factors grouped under them by the expert’s quantification. This research concentrates on underserved communities because that is where the biggest needs and impact can be made to support achieving health equity and universal health coverage. The findings of this research …

An Enterprise Risk Management Framework To Design Pro-Ethical Ai Solutions, Quintin P. Mcgrath

USF Tampa Graduate Theses and Dissertations

The effective use of Artificial Intelligence (AI) has immediate business benefits for an organization and its stakeholders through efficiency and quality gains, and the potential to explore and implement new business models. However, there are risks of unintended ethical consequences. Enterprise Risk Management (ERM) focuses on managing risk while maximizing business value from exploiting opportunities. Using applied ethics as a basis and the perspective that ethics includes both enabling human flourishing and not violating accepted norms, I argue that greater business value is achieved when an organization simultaneously targets the maximization of benefits and the minimization of harms for the …

Hidden Struggles Within The Mental Healthcare Workplace, Tammy V. Smith

USF Tampa Graduate Theses and Dissertations

For decades, the Centers for Disease Control and Prevention (CDC) and World Health Organization (WHO) have reported on the worldwide pervasiveness and increasing societal costs associated with Adverse Childhood Experiences (ACEs). A recent post on the WHO website cited recent scientific research (2022) indicating the magnitude of harmful effects attributed to ACEs, even classifying them as “violence against children.” Esaki and Larkin (2013) indicate that ACEs are prevalent among many social service professionals, including mental health clinicians.

This study uses mental health clinicians as the sample population to identify the impact of ACEs on job performance. Findings from a volunteer …

A Digital Leadership Lens For A Physical World: Digital Transformation Levers Of Control For Incumbent Companies, Michael J. Seals

Dissertations

A new wave of advanced technologies is disrupting companies of all types and transforming business models within every industry. Long-standing industrial firms that rose to prominence in a pre-digital economy are particularly vulnerable. Prevailing views suggest these companies (hereafter referred to as incumbents) must reimagine their value propositions and transform themselves by leveraging today’s advanced technologies. The opportunities provided by these advanced technologies will significantly affect incumbents whether they participate or not. The pursuit of these opportunities, commonly referred to as digital transformation (DX), is the focus of our research.

Traditional technology-enabled business endeavors creating incremental operational improvements fell within …

Life's Not Fair. Is Life Insurance?, Mark A. Sayre

Privacy Certificate Student Publications

The rapid adoption of artificial intelligence by life insurance companies increases the risk that such practices may unfairly discriminate against insurance applicants based on race. The article briefly discusses the history of racial discrimination in life insurance pricing, followed by a summary of current antidiscrimination law. Next, proposed state legislation to address discrimination risks posed by artificial intelligence is discussed. Finally, the article discusses the potential that professional standards may provide a faster way to mitigate discrimination risk in a nationally uniform manner.

The Impact Of Athlete Activism Against Social Justice: A Research Study Of Young Adults Perspectives, Lauren Bryson Dentler

Student Theses and Dissertations

Political and Social issues have encompassed the athletic nature of sport. Athlete activism has been increasingly more common. Specifically, Colin Kaepernick and Megan Rapinoe have been two prominent activists to advocate for inequalities. 379 respondents, collected from Mount Vernon High School and Amazon Mechanical Turk (MTurk) participated in a study using questionnaires adopted from Sappington (2019) and Torres-Harding (2011). The Social Justice Scale (SJS) is an 11-item questionnaire measuring activism and The Attitudes of Athlete Activism Questionnaire (ATAAQ) contained 19-items that thoroughly measure athlete activism perspectives. Participants were randomized to scenarios describing either Colin Kaepernick (Racial equality e.g., Police Brutality) …

Critical Review Of The Enactment Of The Minimum Wage On Poverty Alleviation In Hong Kong Since 2011, Man Yu Ngan

Lingnan Theses (Doctoral degree)

The academic discussion on the minimum wage law's effect is controversial and continuous. Given that Hong Kong is one of the free economies worldwide with the most competitive labour market, it is one of the best natural laboratories for testing how minimum wage law influences the labour market.

This study aims to answer four important research questions:1.What are the effects of statutory minimum wage legislation and its adjustment level?2.Which groups of employees will mostly benefit or suffer, and to what extent?3.Can Hong Kong’s minimum wage law achieve its policy goal of reducing poverty?4.How could Hong Kong’s minimum wage policy re-enter …

Baseball Eclipsed: No Longer America’S Pastime, Travis Shumate

Graduate Dissertations and Theses

This paper will discuss the reasons for the decline in Major League Baseball (MLB) attendance levels and what might be done to stop this decline. It will also introduce an idea that the decline in attendance might not be as much of an issue as fans might perceive it to be. Along with being a super fan of a team, marketing and promotion play a big role in game-to-game attendance. Various ways that marketing is used and might be used better to gain interest for baseball are talked about in this paper. The argument made is that baseball has lost …

A Study On The Ore Grade, Operating Costs And Investment Value Of Iron Ore Miners Amid China's "Dual Carbon" Policy, Shunyi Yao

Dissertations and Theses Collection (Open Access)

With the growing demand for steel in significant economies, iron ore remains a vital investment in the long run. Although many iron ore miners have recently generated significant returns for investors, some have not performed well financially. The existing literature does not provide an integrated theoretical framework to explain this problem. The study examines the mechanisms determining the investment value of iron ore miners when China establishes carbon peaking and carbon neutrality goals ("Dual Carbon" policy). Further, based on the findings, this study also proposes investment strategies for iron ore miners in the future, which also has a high practical …

A Study On The Mechanisms Of Shareholders’ Equity Adjustment In Bankruptcy Reorganization Of Listed Companies, Yongliang Zhang

Dissertations and Theses Collection (Open Access)

In recent years, amid cyclical macroeconomic fluctuations, national economic slowdown, economic restructuring, and over-expansion of some enterprises, a number of listed companies have faced serious debt and operational challenges, many of which are worthy of keeping afloat. From June 1, 2007 when the Enterprise Bankruptcy Law of the People’s Republic of China came into effect, up to the end of 2021, a total of 93 listed companies in China have gone through bankruptcy reorganization, one of the major means to save the listed companies in distress.

The bankruptcy reorganization of listed companies, by its nature, is a process of game …

Mandatory Disclosures And Investment Efficiency: Evidence From The Conflict Minerals Disclosure Requirement, Ge Dong

Dissertations, Theses, and Capstone Projects

I examine the effects of mandatory disclosures on firms’ investment efficiency using the conflict minerals disclosure requirement of the Dodd–Frank Act of 2010. I find that firms’ investment efficiency improves following the adoption of the regulation. I then examine whether this improvement in investment efficiency is due to the regulation forcing managers to acquire new information and I document two important findings. First, I find that firms with a better internal information environment are more likely to experience improved investment efficiency. Second, I find that firms manage raw materials more efficiently and make changes to their supply chains after disclosing …

Literaturas En Exhibición: Autores-Show Y Posturas Precarias En El Siglo Xxi Hispanoamericano Neoliberal, Sara Cordon Hornillos

Dissertations, Theses, and Capstone Projects

The consolidation of neoliberalism, the demands of the market, the importance of the image, the possibilities offered by social media, and the ways celebrity is constructed not only favor but also demand the exhibition of the artist.

This dissertation examines for the first time how twenty-first-century Latin American and Spanish authors with sexual, ethnic, gender, or class identities traditionally excluded from the realm of literary distinction employ self-exhibition to engage with the public, thus redrawing the limits of literature. Reflecting critically on the commodification and manipulation of the contemporary authorial figure, as well as the possibilities of agency that certain …

Lost In Digitization: Physical Products Are Vessels For Social Meaning, Oden H. Groth

Dissertations, Theses, and Capstone Projects

The explosion in digitization means that consumers increasingly have the opportunity to choose between digital and physical versions of products — for example, between an eBook and a paperback book. However, despite the popularity of digital objects, many people nonetheless prefer physical equivalents. This dissertation explores one reason why this may be the case; namely, that physical versions of objects and products are better vessels for social meaning. In chapter 1, explore the specialness of physical objects, and posit that materiality is critical for holding and embodying significance. In chapter 2, I investigate the effects of product format on perceptions …

Three Lenses Of Contrapower Sexual Harassment, Michael L. Ekema

Dissertations, Theses, and Capstone Projects

Contrapower sexual harassment refers to sexual harassment incidents where the perpetrator has less formal power within the organization than the person being victimized. Although the potential for inverse power dynamics were already identified in the early stages of sexual harassment research, the prevalence and antecedents of contrapower sexual harassment have rarely been examined. In addition, prior sexual harassment research has overwhelmingly prioritized gender as the focal variable of interest. This dissertation seeks to contribute to the literature on workplace incivility, organizational deviance, and counterproductive work behaviors by looking at contrapower harassment through three different lenses: The perspective of harassment targets, …

Bondholders’ Influence On Corporate Disclosure: Evidence From Capital Expenditure Forecasts As A Firm’S Commitment, Sae Young Yoon

Dissertations, Theses, and Capstone Projects

This paper addresses how firms cater to bondholders’ demand for additional information by examining capital expenditure (capex) forecasts prior to bond issuance. While bondholders’ demand for additional information incentivizes firms to be more transparent, the importance of macroeconomic factors and comparable bonds outstanding in bond pricing might, however, decrease the benefit of additional disclosure. Using the difference-in-differences approach, I document that firms provide more capex forecasts prior to bond issuance. This increase in capex forecasts is detected when bonds are issued for capital expenditure purposes or when investment-restricting covenants protect bondholders. Next, I find that firms provide more conservative capex …

The Value Of Nfts, Angelina Tham

Dissertations, Theses, and Capstone Projects

Non-fungible token stories have flooded the media since the beginning of the COVID-19 pandemic. NFTs have changed the public’s views on art, finances, and the self. The emergence of Web 3 redefined ways of self expression with the help of NFTs. What are NFTs, how are they valuable, and how will they shape the future of digital art? The data visualization for this project indicates that the most popular type of crypto art is in the style of a profile picture. The discussion suggests that NFTs are in their infancy and there will be more to come from digital art, …

A Survey Study Of Speech-Language Therapists’ Experiences With Teletherapy At The Onset Of The Covid-19 Crisis, Jason A. Rosas

Dissertations, Theses, and Capstone Projects

The present study aimed to understand how delivering pediatric treatment services via ‘teletherapy’ affected speech-language therapists (SLTs) during the initial outbreak of the COVID-19 pandemic crisis in 2020. SLTs reported on their experiences with the change from in-person to remote service delivery via two national surveys distributed at the start of the pandemic between April 2020 and July 2020. To explain SLTs’ survey responses, this dissertation introduced the Professional Adaptation Model (PA Model). The PA Model facilitated evaluation of the SLTs’ professional environment and the psychological constructs of their professional identity believed to influence the transition to speech-language teletherapy. Specifically, …

Public Transparency Policy And Private-Sector Financial Misconduct: Evidence From State Freedom Of Information Act (Foia), Xintian Lin

Dissertations, Theses, and Capstone Projects

Exploiting the staggered state freedom of information act (FOIA) reform, I study how public transparency policy is related to private-sector financial misconduct. I posit that an effective public transparency policy deters corporate financial misconduct by (1) enhancing external monitoring on firms in the short run by making more accessible public records related to firms, and (2) improving firms’ operational environment in the long run through cultivating a more ethical local culture. I find evidence in support of this deterrent effect. In particular, I find evidence consistent with the enhanced monitoring channel that the prompt decrease in corporate financial misconduct is …

Comparing The Environmental And Social Factors Of Uk And Us Firms: A Case For Stringent Disclosure Regulation, Jasmine Pybas

Dissertations, Theses, and Capstone Projects

Variation in “good” corporate behavior can be observed across countries. Corporate social re- sponsibility (CSR) can be measured with a quantifiable environmental, social, and governance (ESG) score, which was developed in part from investor demand. ESG scores are popular among investors to make sound, responsible investment decisions and corporations to demonstrate their commitment to sustainable business practices. In a comparison of environmental and social fac- tors of US and UK firms among three industries, the British outperform their American counter- parts. The degree of disclosure regulation by their respective financial authoritative bodies ac- counts for this discrepancy.

The Effects Of Network Structure And Social Information On Contribution Performance On Crowdfunding Platforms: An Experimental Investigation, Yanni Hu

Dissertations, Theses, and Capstone Projects

The long-term potentiality of online communities and activities depends critically on contribution behaviors of online individuals. In this dissertation, this study deepen and extend our understanding of contribution behavior by applying contributions to crowdfunding platforms, whereas social networks, social information, and social influence affect people’s contribution decisions, which in turn influences their contribution performances. Specifically, this study looked into how contribution behavior at crowdfunding platforms is shaped at a fundamental level of social interactions initiated by social and information technologies on contribution performance, using online and natural experiments as study methodologies.

Examining the effects brought by online social interactions on …

Zoned Leasing Impact On Shellfish Aquaculture Industry Development, Rebekah Woodburn

All Theses And Dissertations

Shellfish aquaculture is a growing industry in the United States that supports many individuals and communities. An important step in establishing or growing a shellfish aquaculture operation is obtaining a lease in which to cultivate shellfish. While many states allow aquaculturists to find their own lease location, the often time-intensive and expensive process to have the lease approved and permitted can be a great barrier for new entrants to the industry. Zoned leasing is a way for state agencies to establish large areas and pre-approve them for shellfish aquaculture, then divide the areas into smaller parcels of leases to be …

Retention Prediction And Policy Optimization For United States Air Force Personnel Management, Joseph C. Hoecherl

Theses and Dissertations

Effective personnel management policies in the United States Air Force (USAF) require methods to predict the number of personnel who will remain in the USAF as well as to replenish personnel with different skillsets over time as they depart. To improve retention predictions, we develop and test traditional random forest models and feedforward neural networks as well as partially autoregressive forms of both, outperforming the benchmark on a test dataset by 62.8% and 34.8% for the neural network and the partially autoregressive neural network, respectively. We formulate the workforce replenishment problem as a Markov decision process for active duty enlisted …

Using Blockchain To Track Dod Funding And Auditing, Prithvi Prasanna

Theses and Dissertations

The Department of Defense (DoD) currently faces a significant problem when it comes to auditing and tracking financial transactions. The DoD has failed every audit since 2017 although it is gradually improving its auditable rating year after year. Concurrently, Blockchain is an emerging technology that has typically been used for cryptocurrencies but has slowly been adapted by private enterprises for their auditing and invoicing problems. This study investigates the value proposition of blockchain technology to improve DoD financial tracking and auditing. To test the hypothesis that blockchain is the optimal option for the DoD, this paper employs an industry blockchain …

The Euro And Bumps In The Road: Historical Patterns Of Nonresident Holdings In Eurozone Bonds, 1980–2018, Michael H. Scarlatos

Dissertations, Theses, and Capstone Projects

A developed bond market which attracts nonresident investors both enables and reflects a host currency’s transition from domestic to international status. My analysis of historical private nonresident holdings of Eurozone portfolio debt securities spanning the euro’s 1999 creation and its subsequent 2008 crisis reveals diverging patterns.

This analysis, complemented by coefficient stability tests, discovers that the conversion of national currencies to the euro was reflected by a pickup in nonresident holdings of bonds issued by countries adopting the euro, especially those of the periphery (Portugal, Ireland, Italy and Spain) relative to the core (Germany, Austria, Belgium, Finland, France, and the …