Business Commons^™

Customer's Inventory Accruals And Supplier's Earnings Quality, Cheuk Kwong Fok

Lingnan Theses (MPhil & PhD)

We examine the influence of customer’s inventory accruals on supplier’s accounting quality and earnings management practices. We consider two views of the role of customer’s inventory accruals play on their supplier and how they relate to their financial reporting. The first is the customer’s inventory accruals reflect supplier’s earnings management (i.e., intentional bias) as well as lead to difficulty in supplier’s earnings estimation (i.e., unintentional errors). The second view is based on supplier’s information advantage theory, which suggests suppliers are capable to interpret the information content of customer’s inventory accruals. In contrast to the information advantage view, we find that …

Three Essays On Text Analytics & Behavioral Operations Management, George Kurian

Information Systems & Operations Management Dissertations - Archive

My dissertation is about the use of textual analytics in the field of operations management and behavioral operations management. My first chapter analyses the growth of the area of operations management over the past 21 years using a combination of Author Co-Citation Analysis, topic modeling, and term co-occurrence maps. The results indicate that the field of operations management has evolved considerably over the past twenty-one years with the introduction of new topics such as behavioral operations management, healthcare operations management, knowledge-based capabilities, etc. Based on the findings of my first paper, my second and third chapters were developed. My second …

The Danger Of Being Neighbors : Community Information And Corporate Tax Avoidance, Xiaowei Wang

Lingnan Theses (MPhil & PhD)

This paper examines the relationship between tax officers’ access to community information and the effectiveness of tax authorities in constraining tax avoidance in China. Numerous studies document that people can obtain valuable information in the community in which their daily activities take place (community information). Focusing on a valuable setting in China in which corporate taxes are collected by tax offices that are located very close to firms (with an average distance of 6.5 km), this study examines whether tax officers’ access to community information at a firm’s location can reduce the firm’s tax avoidance. I broadly define tax avoidance …

How To Attract Young Adults To Americorps Service, Rachel Goldstein

Capstone Collection

AmeriCorps offers a variety of options for US citizens to serve their country in a non-military fashion while providing an opportunity for skill development, career exploration, community service, and self-growth. In exchange for service, AmeriCorps provides a minimal living allowance and an education award. Even with these benefits geared towards young adults, few young adults choose to enter AmeriCorps service upon the completion of their undergraduate studies. This research sought to understand motivations for and against service in an attempt to inform and improve AmeriCorps current recruitment practices. To understand how AmeriCorps can attract more young adults, a qualitative research …

Dorsey Multi-Function Process Map™ An Informing Tool To Transition Small Business To Evidence-Based Decision-Making, Carla Dorsey

USF Tampa Graduate Theses and Dissertations

In small businesses, underperformance and lack of growth can be the results of poor decision-making based on gut-feel rather than data or evidence. The result is often ad-hoc business processes that do not evolve into efficient organizational routines. Evidence (data)- based decision making (EDM) has proved effective for large firms. This study tests the use of EDM in small businesses by applying an organizational mapping tool called the Dorsey Multi- Function Process Map™ (DMPM), a descriptive visual analytic, as a way to help small businesses transition from gut-feel to data-based decisions.

We tested the DMPM on seven diverse small businesses …

Systemic Risk In Financial Networks, Tathagata Banerjee

McKelvey School of Engineering Graduate Student Theses & Dissertations

In this dissertation, I have used the network model based approach to study systemic risk in financial networks. In particular, I have worked on generalized extensions of the Eisenberg--Noe [2001] framework to account for realistic financial situations viz. pricing of corporate debt while accounting for network effects, asset liquidation mechanisms during fire sales, dynamic clearing and impact of contingent payments such as insurance and credit default swaps. First, I present formulas for the valuation of debt and equity of firms in a financial network under comonotonic endowments. I demonstrate that the comonotonic setting provides a lower bound to the price …

Operations Management Under Financial Frictions, Fasheng Xu

Arts & Sciences Graduate Student Theses and Dissertations

The main purpose of this dissertation is to study the emerging operations issues under financial frictions, in the contexts of supply chain finance and crowdfunding platform; and to identify the implications for individuals and businesses.In Chapter 1, "A Supply Chain Theory of Factoring and Reverse Factoring", we develop a supply chain theory of factoring (recourse and non-recourse) and reverse factoring showing when these post-shipment financing schemes should be adopted and who really benefits from the adoption. Factoring is a financial arrangement where the supplier sells accounts receivable to the factor against a premium, and receives cash for immediate working capital …

An Examination Of Western Michigan University's Financial Statements, Jordan Farrel

Honors Theses

In the attempt to fulfill the university’s mission, the leaders must constantly balance each decision and its effect on the various stakeholders at the university. Students, faculty, and outside enterprises all want what is best for themselves, and sometimes those wants can clash. In order to ensure that the university is allocating its resources in a way that is beneficial to stakeholders collectively and focuses on the long-term, financial analysis can be done on the university’s annual financial reports. The financial reports for universities experienced massive changes in the early to late 1990s as the Governmental Accounting Standards Board (GASB) …

Antecedents Of Apparel Subscription Box Choice: Understanding Predictors To Use Apparel Subscription Service, Md Abdullahil Kafi

LSU Doctoral Dissertations

With the rise of online shopping apparel merchandising and retailing has experienced tremendous reformation. In this regard, the online apparel subscription services have become an important trend in a global retailing context. In the U.S. apparel subscription service retailers reported that the market grew by more than 100 percent from 2013 to 2018 and it continues to grow steadily.

The purpose of this study was to investigate the antecedents of online apparel subscription services, and to better understand consumers’ attitudes towards online subscription service items in the context of the extended Unified Theory of Technology Acceptance and Usage (UTAUT2). This …

Effective Use Of Information Systems For Emergency Management: A Representation Theory Perspective, Dario Bonaretti

LSU Doctoral Dissertations

Effective Use Theory (EUT) has emerged as a promising native Information Systems (IS) theory to understand a central phenomenon of interest to the discipline: the effective use of information systems. While EUT is widely accepted in operational control and management control contexts, its validity in chaotic environments has yet to be demonstrated. To contribute to the research program in EUT, scholars called for contextualizing and assessing EUT in chaotic environment, such as emergencies or crises events. This research seeks to apply EUT to understand the effective use of emergency information systems (EMIS). Seeking a grand theory of effective use in …

Pooling Power: Engaging Nonprofits In Coalitions For Social Change, Michaela Nee

Master's Projects and Capstones

The purpose of this research is to explore the nonprofit sector’s role in social movements and systemic change, the benefits of operating in a coalition, and how nonprofits can leverage and effectively participate in coalitions for systemic social change. While the nonprofit sector has been set at a structural disadvantage in many ways for participating in social movements, it also boasts many unique characteristics and resources that can be leveraged for effective social change that goes beyond daily nonprofit services. Collaboration is a well-known best practice for organizational efficiency and can be enacted in the form of coalitions for nonprofits …

The Effects Of Successor Ceo’S Origin On Auditors’ Client Risk Assessment And Continuance Decisions Following A Corporate Scandal, Nelson Mlotshwa

PhD in Business Administration Dissertations

This study examines the effects of chief executive officer (CEO) succession and successor origin on auditors’ client risk assessment, continuance, and audit effort decisions following a major scandal in a client firm. 83 experienced audit professionals drawn from U.S. public accounting firms participated in a 2 x 2 experiment with the CEO succession triggering event (clients’ ethical or operational failure) and successor-CEO origin (insider/outsider) manipulated randomly between subjects. The study examined the effects of these variables on auditors’ judgments when making client risk assessment, continuance, and audit effort decisions. Results indicate that auditors assess higher risk of material misstatements (main …

Does Auditor Busyness Influence Audit Outcome? Further Evidence, Sze Man Lau

Lingnan Theses (MPhil & PhD)

Previous studies examining whether and how auditor busyness influences audit outcome use auditors' clientele size as a proxy for auditor busyness. The result of these studies may be biased due to the endogeneity arising from the selection of clients by auditors as well as the selection of auditors by clients. By leveraging on the natural disasters as exogenous events to clients, I study whether the auditor busyness, induced by the additional assurance work performed for disaster-affected clients, influences the audit outcome of the non-disaster-affected clients (i.e.: the remaining clients). Consistent with the Limited Attention Theory (Cherry, 1953; Kahneman, 1973), I …

Pricing Of Idiosyncratic Risk In An Intermediary Asset Pricing Model, Hasib Ahmed

LSU New Orleans Theses and Dissertations

Standard asset pricing theories suggest that only systematic risk is priced. Empirical studies report a relationship between idiosyncratic volatility or risk (IVOL) and asset price. The most common explanation for this anomaly is that households under-diversify creating a Bad Model problem. This paper uses an Intermediary Asset Pricing Model (IAPM) as a way to control for under-diversification in evaluating the relationship between IVOL and asset price. We find that IVOL premia is lower in an IAPM. Our findings indicate that under-diversification can explain the anomaly partially.

Reliability Of Technical Stock Price Pattern Predictability, Matthew Lutey

LSU New Orleans Theses and Dissertations

Academic research has shown throughout the years the ability of technical indicators to convey predictive value, informational content, and practical use. The popularity of such studies goes in and out over the years and today is being recognized widely by behavioral economists. Automated technical analysis is said to detect geometric and nonlinear shapes in prices which ordinary time series methods would be unable to detect. Previous papers use smoothing estimators to detect such patterns. Our paper uses local polynomial regressions, digital image processing, and state of the art machine learning tools to detect the patterns. Our results show that they …

State Ownership, Financial Constraints, And The Determinants Of Capital Structure, Sultan Alshuwaier

LSU New Orleans Theses and Dissertations

The aim of this study is to investigate the influence of state ownership in Saudi firms listed in the stock market. The first chapter studies the influence of state ownership on financial constraint on investment. Some scholars believe state ownership has a negative effect on the firm value. However, by using two measures of financial constraint, the investment cash flow sensitivity and the Kaplan and Zingales financial constraints index, the finding indicates that the existent of government ownership decreases financial constraint in firms. Also, the results show that the higher government ownership percentage the less financial constraint in firms. The …

Corporate Leverage, Constraints, And Compliance, Abdullah Khaled Alnamlah

LSU New Orleans Theses and Dissertations

The first chapter evaluates the zero-leverage effect on firms' financial constraints. Moreover, using investment- and cash-to-cash-flow sensitivities as financial constraint indicators, the results suggest that unleveraged firms are expected to face lower constraints relative to leveraged firms. Lastly, the results indicate that the zero-leverage effect on firms’ financial constraints is more likely stronger for smaller firms, zero-dividend firms, firms with lower proportions of tangible assets, and growth firms. The second chapter develops a new quantitative measure that reflects the extent to which a firm complies to Shariah relative to the other firms located in a certain region at a certain …

The Impact Of Intangible Capital And Diversity Reputation On Firm Performance, Makeen Huda

LSU New Orleans Theses and Dissertations

This dissertation examines the effects that intangible capital and diversity reputation have on firm performance. In Chapter 1, entitled “CEO Overconfidence and Intangible Corporate Investments,” we extend the corporate investment and CEO overconfidence literature by examining how CEO overconfidence affects investment-cashflow sensitivity using a new measure of Tobin’s q and cashflow. Specifically, we incorporate intangible capital, which neo-classical investment theory mostly ignores, in the empirical analysis. We develop three overconfidence measures and their interaction with the respective standard and new cashflow settings to capture the investment-cashflow sensitivity effect of CEO overconfidence. We use three investment measures (physical, intangible, and total …

Developing A Social Marketing Plan For Direct To Consumer Agricultural Operations, Madelaine Giebler

Agricultural Education, Communications and Technology Undergraduate Honors Theses

Since the 1980 farm crisis, the agricultural economy has continued to decline with United States farmers receiving less than 16 cents per dollar spent on food (Dunnum, 2017). As a way of combatting decreased profitability, agricultural producers are turning to direct marketing (Rainey, et al., 2011). Direct marketing exists as a social marketing in which producers develop a personal relationship with their customers (Rainey, McGraw, & Popp, 2011; Weinreich, 2011). In order to be successful in social marketing, the audience with which they are trying to reach must be determined as well as the most effective way to meet the …

The Future Of Work: How Employers Are Adjusting To Millennial Expectations, Felipe Vallejo

Agricultural Education and Communication

The purpose of this research was to examine how agricultural based companies are staying ahead while new technology advancements and millennial expectations are influencing future labor markets.

Three Essays On Information Security Breaches And Big Data Analytics: Accounting And Auditing Perspective, Shariful Islam

Doctoral Dissertations

The dissertation examines two separate yet significant Information Technology (IT) issues: one dealing with IT risk and the other involving the adoption of IT. The IT risks that the dissertation focuses are information security breaches and the adoption/outsourcing of big data analytics. Using competitive dynamics theory and the theory of information transfer, the dissertation examines whether there is a spillover effect from information security breaches of breached firms to those firms’ rivals. Market reaction from spillover effects is captured from market activity and information asymmetry. The results suggest that the market of rival firms react to the focal firm’s experience …

Ceo Network Centrality And Earnings Management, Huan Qiu

Doctoral Dissertations

This study investigates the relationship between CEO network centrality, choice of earnings management, and the consequences for the period from 1998 to 2016. From our empirical analysis, we find that CEOs with higher network centrality are more likely to use accruals-based earnings management, but less likely to use real earnings management to manage earnings upward in the current year. Although the use of accruals-based earnings management normally results in bad economic consequences for firms, CEO network centrality is associated with better (at least not worse) earnings quality, after controlling the use of accruals-based earnings management. As for longterm economic performance, …

How Tempered Radicals Pursue Ideological Change Within Their Organization, Saleh M. Bajaba

Doctoral Dissertations

Organizations that are adaptive, diverse, and socially responsible are often built by employees who are able to implement change “under the radar” of those in the organization who would ordinarily fight significant change. These “tempered radicals” are insider activists who serve as the catalyst for incremental constructive changes which, over time, build better organizations. Unfortunately, little is known about what motivates tempered radicals to enact changes within their organizations. In order to better understand the motives of these internal change agents, I develop a measure of tempered radical motives (TRM). In Study 1, I develop a measure of TRM by …

The Replication Of The Globe Study In Turkey: Understanding The Effects Of Social, Economical, And Political Changes On Cultural Dimensions And Leadership Ideals: A Mixed Methods Study, Zeki Pagda

Dissertations

Starting in 1995, the GLOBE (Global Leadership and Organizational Behavior Effectiveness) project has conducted a comprehensive study of cultural values and leadership ideals of 62 countries. GLOBE has identified nine cultural and six leadership dimensions, examined the relationship between cultural values and leadership ideals, grouped countries into clusters, and presented culturally derived leadership ideals. According to the 1995 GLOBE findings, Turkey fits in the Middle Eastern cluster with its corresponding expectations regarding leadership ideals. However, in the past thirty years, Turkey has undergone dramatic social, economic and political changes that may have affected ideals of leadership. The goal of this …

Color Lightness And Inter-Item Hierarchy: When People Associate Darker Colors With Higher Hierarchical Items, Myungjin Chung

Marketing Dissertations - Archive

While a rich collection of literature demonstrates the influence of packaging color on consumer decision making, little is known about how packaging color affects consumer behavior for bundled products. Bundled products are defined as two or more items in a single package for a special price. Often bundles consist of items with varying hierarchy: a higher-hierarchical product paired with a lower-hierarchical product (e.g., a fabric detergent and a fabric softener). I argue and show that there is a universal association between color lightness of the products’ packages and the perceived inter-item hierarchy, with darker packaging signifying a higher hierarchical product …

Vlerësimi I Sistemit Financiar Në Rritjen Ekonomike Të Kosovës, Elirjeta Beka

Theses and Dissertations

Kriza financiare e fundit globale ka theksuar rëndësinë kritike të tregjeve financiare për funksionimin e ekonomive kombëtare. Investimi i biznesit është thelbësor për rritjen ekonomike. Pra, ekonomitë kërkojnë tregje financiare të sofistikuara që mund ta kenë kapitalin në dispozicion për investimet e sektorit privat. Një sektor efikas bankar dhe financiar gjithashtu siguron që sipërmarrësit të kenë qasje në kapital për sipërmarrësit Ky studim miraton qasjen e konkurrencës së Porterit për vlerësimin e tregut financiar në Kosovë. Ndikimi i këtyre dimensioneve të rëndësishme për konkurrencën kombëtare bazohet në analizën sasiore dhe cilësore të të dhënave

Ndikimi I Faktorëve Motivues Në Performancën E Punonjësve Në Ndërmarrjet E Vogla Dhe Të Mesme (Nvm) Në Mitrovicë, Laura Mehmeti

Theses and Dissertations

Ekonomia globale, dekadave të fundit është duke ndryshuar me hapa shumë të shpejtë. Kudo në botë, punonjësit përfaqësojnë një nga pasuritë më të mëdha dhe më të vlefshme për shtetin dhe ndërmarrjen. Shfrytëzimi i faktorëve motivues ka transformuar mënyrën se si bizneset i trajtojnë punonjësit, duke i bërë kështu ata më efikas dhe më efektiv. Për këtë, qëllimi kryesor i këtij hulumtimi është të “Identifikojë faktorët kryesor të motivimit të punonjësve në ndërrmarje të vogla dhe të mesme në Mitrovicë dhe të pasqyrojë në mënyrë shkencore se arritja e motivimit të punonjësve ndodh vetëm atëherë kur drejtuesit e tyre kuptojnë …

Ndikimi I Rrjeteve Sociale Në Promovimin E Produkteve Në Kosovë, Labinot Rrecaj

Theses and Dissertations

Për dallim nga periudha paraprake kur nuk ishte aq në trend apo i popullarizuar interneti njerëzit nuk ishin të implikuar të shfrytezonin mënyra të llojllojshme për të realizuar marketingun e produkteve dhe shërbimeve të tyre, rrjedhimisht promovimin e produkteve të tyre.

Më parë kompanitë qofshin ato vendore apo ndërkombëtare të cilat prodhonin produkte dhe shërbime të ndryshme, në masë të madhe si mjete për promovimin e produkteve dhe shërbimeve të tyre kanë shfrytezuar radion, gazetën, fllajerat dhe billbordet e ndryshme pa anashkaluar këtu edhe shpenzimet e shumëfishta të mjeteve financiare për të shfrytëzuar edhe promocionet televizive.

Sot, me evoluimin e …

Mënyra E Punësimit Të Burimeve Njërzore Në Kosovë- Rast Studimi Institucionet Private Dhe Publike, Miradije Hasani

Theses and Dissertations

Burimet njerëzore janë pasuria me e madhe në një ndërmarrje, pasi që i gjithë zhvillimi është i varur nga puna dhe angazhimi i tyre. Në epokën në të cilën jetojmë funksioni dhe roli i burimeve njerëzore është gjithnjë e në rritje. Përkushtimi i organizatave ndaj rritjes së performancës organizatave dhe performancës së BNJ është një domosdoshmëri për dinamikën ekonomike me të cilën ballafaqohemi. Çdo biznes ka për qëllim maksimizimin e profitit. Që kompania ta arrijë këtë duhet që përveç tjerash ta ketë në funksion dhe të zhvilluar departamentin e burimeve njerëzore. Menaxhimi është faktorë kyq për suksesin e çdo aktiviteti …

Extending The Boundaries Of Supply Chain Transparency: Supplier Monitoring Activity Disclosure, Consumer Evaluations, And Brand Equity, Yanji Duan

Graduate Theses and Dissertations

Socially responsible policy makers and consumers are pressuring firms to make their supply chains more transparent by disclosing information about their supplier monitoring activities (SMA). Yet, high monitoring costs and the complexity of supply chains pose challenges for firms to effectively monitor their extended supply chain, including both first-tier and lower-tier suppliers. In order to comprehensively evaluate the net benefit from SMA, it is therefore critical to consider potential effects on drivers of additional revenues that may accrue from the disclosure of SMA to consumers.

Prior research on SMA has examined the associated cost, risk, and supplier relational implications on …