Business Commons^™

The Definition, Creation, And Evolution Of Buyer-Seller Relationships, Anna Maria Walz

LSU Doctoral Dissertations

The theoretical and practical importance of relational exchange is well known. However, customers are often annoyed at companies’ relationship building attempts. In addition, the literature has three core problems: (1) the relational concept is not well defined; (2) little research has accounted for relationship dynamics; and (3) relational constructs’ conceptualizations have become ambiguous. The purpose of this dissertation is to build an integrative and comparative framework that not only delineates relationship stages, but also identifies the unique roles of all relational forms (e.g., firm-firm). Specifically, three research questions are addressed: (1) How is a relationship defined? (2) How is a …

The Problems Solving Styles Of Emergency Operations Center Staffs Of Local And State Government Agencies, Glynn Cavin

LSU Doctoral Dissertations

The purpose of this study was to investigate the demographics, leadership styles, and preferred problem solving style of the emergency management career field. The catalyst for the research was recognition that there are few scholarly investigations or theories of the cognitive processes that occur within emergency operations center staffs (EOCs), and to establish the demographic baseline. Demographics of Louisiana participants were compared with similar demographics of participants from the International Association of Emergency Managers (IAEM). The results revealed that the emergency management occupation is older and male dominated. The group is well educated; many IAEM members having advanced degrees. The …

Brand Portfolio Management And The Role Of Brand Acquisitions, Yana Kuzmina

LSU Doctoral Dissertations

This dissertation is the first study to propose and empirically test a framework outlining factors that influence the choice of brand acquisitions versus brand creations in a brand portfolio expansion strategy. Drawing on research on make-or-buy decisions, a multilevel interdisciplinary conceptual model was developed, identifying three potential levels of influence: the market, the firm, and the brand portfolio. Twenty-two firms were selected from the ACSI sample of firms, and secondary data sources were utilized to collect data for the variables in the analysis. The model was tested using logistic regression. The results revealed that factors at the market and firm …

"Why Do I Have Fifty Pairs Of Shoes?": Characterizing And Explaining Acquisitive Buying Behavior, Mousumi Bose Godbole

LSU Doctoral Dissertations

Why do some of us have the fourteenth black shoe? Fifty pens? Thirty fishing rods? While some motivations relate to compulsive, impulsive or excessive buying, others relate to collecting, hoarding, fixated buying and stockpiling. However, there is a set of consumers who purchase recurrently, have an inventory far greater than that of a typical consumer and yet do not share the negative characteristics of the extreme buyers mentioned earlier. This set of consumers is termed ‘acquisitive buyers’ and little research exist to understand them. This dissertation establishes the significance of acquisitive buying as a new buying type in terms of …

An Experimental Study Of The Effects Of Workforce Bullying On Three Affective Constructs: Self-Efficacy, Satisfaction And Stress, Elizabeth A. Nealy

LSU Doctoral Dissertations

The primary purpose of this study was to determine the effects of “bullying” behavior on the affective constructs of self-efficacy, satisfaction and stress of students enrolled in a junior level course at a research extensive university in the southern region of the United States. The sample included 35 undergraduate students at one research-extensive university in the southern region of the United States who were enrolled in a leadership course in the spring semester of 2009. The dependent variables were participants’ scores on measures of self-efficacy, satisfaction and stress. The independent variable was whether or not participants were exposed to “bullying” …

Do Campus Incubation Centres Provide A Successful Linkage Between Early-Stage Entrepreneurial Ventures And The Irish Institutes Of Technology?, Fiona Fox

Theses

This study is an examination of the issues that are pertinent to the development of linkages, which campus incubation centres provide between their host Institutes of Technology (loT) and their tenant firms. This research incorporates the views, opinions and recommendations of new firm entrepreneurs, campus incubation centre management, senior academic staff and researchers. This study responds to the lacuna of research on campus incubators hosted by the Institutes of Technology. This study confirms that campus business incubators that are affiliated to the loTs are still in their infancy. The research acknowledges that these campus incubators are in a ‘startup’ phase …

Gubernatorial Reputation And Vertical Tax Externalities: All Smoke, No Fire?, Per G. Fredriksson, Khawaja Mamun

WCBT Working Papers

This paper investigates whether reputation-building strategies guide U.S. governors’ responses to changes in federal cigarette taxes (i.e. vertical tax interactions). Using 1975-2000 state cigarette tax data, we find that reputation-building strategies affect the nature of vertical tax externalities. Lame duck governors exhibit a more negative response to changes in the federal cigarette tax. Thus, by reducing the state tax base and by causing a decline in the state tax, an increase in the federal tax rate reduces state tax revenues in states headed by lame ducks.

Tobacco Politics And Electoral Accountability In The United States, Per G. Fredriksson, Khawaja Mamun

WCBT Working Papers

This paper investigates whether reputation-building strategies guide U.S. governors’ state cigarette tax choices, and whether the federal cigarette tax influences such behavior. Using 1975-2000 data, we find evidence that governors in states with relatively important agricultural tobacco production and tobacco manufacturing, and which are densely populated by smokers, appear prone to reputation-building. Moreover, lame ducks are more prone to raise the state cigarette tax the lower the federal tax.

An Investigation Into The Relationship Between Gender Perception Of Computing, Computer Self-Efficacy, And Computer Anxiety: A Comparison Study Between Chinese Females And American Females, Kittipong Laosethakul

WCBT Working Papers

It is believed that the perception that computing is a male domain has discouraged American women to participate in computing fields. Like the U.S., computing is also dominated by men in China. However, unlike the U.S., information technology is ranked the highest compared with other industries in term of career choices for Chinese female university graduates. This study investigates how computer anxiety and computer self-efficacy influence gender perception toward computing of Chinese female in comparison to American female. One of the findings indicated computer anxiety directly impacts gender perception toward computing of females in both cultures.

Fair Value Measurement: What’S New? Teaching Note, Danny A. Pannese, Alan Delfavero

WCBT Faculty Publications

As the international economic landscape has become increasingly integrated, the argument for the development of uniform global accounting standards now exists. In an effort to achieve this objective, the Financial Accounting Standards Board, as part of the ongoing Convergence Project with the International Accounting Standards Board, released groundbreaking accounting standards, FAS157 & FAS159, in 2006 and 2007, respectively. Modeled after an international accounting standard, these standards pertain to the use of fair value accounting (FVA), and are the first of their kind as they provide a definition of FVA and an option to expand its use to certain financial instruments. …

Essays On Management Quality, Ipo Characteristics And The Success Of Business Combinations, Haksoon Kim

LSU Doctoral Dissertations

A Special Purpose Acquisition Company (SPAC) is a blank check company with no business operation but management quality. It raises money through unit IPO and put proceeds in a trust account for future business combination. In the post IPO market, the market price would reflect the value of trust account and management quality of profitably acquiring a firm with business operation. Thus, SPACs provide a unique setting to examine the pricing of management quality. Compared with regular IPO firms, SPAC management has more industry experience and the market put a higher value for SPACs with better management experience. SPACs with …

Corporate Social Reporting In Sri Lanka Surrounding The Tsunami In 2004, Tilina Dharmaratne

Theses : Honours

There is a growing interest in studying corporate social reporting (CSR) around the world. This interest is specifically growing in developing countries. The importance of encouraging CSR is emphasised by The World Bank mainly because of the benefits associated with CSR to such developing countries. This study examines government influence, research and influence of changes in society expectations on CSR in Sri Lanka a developing country surrounding the tsunami in 2004. Research questions are proposed to examine the change in total quantity of CSR disclosures between the years 2004, 2005, 2006 and 2007. Four directional hypotheses and a null hypothesis …

[Introduction To] Global Strategy: Global Dimensions Of Strategy, Stephen Tallman

Bookshelf

This comprehensive volume from Wiley's Global Dimensions of Business series explores the topic of international strategic management at an MBA or Executive Education level. Authored by an accomplished teacher who possesses a strong understanding of the market, this text offers clear frameworks coupled with lively, international case studies.

Unraveling Adaptive Selling: An Empirical Analysis Of Underlying Relational Behaviors, Ganesh Kumar

Student Scholarship

Adaptive selling capabilities enable salespeople achieve success with their customers. Despite numerous studies, there is very little understanding on the mechanisms salespeople use to adapt to various selling situations. Current sales management practices overlook a salesperson's capability to craft customer specific sales strategies, relying excessively on end-results and activities based controls. This paper aims to increase knowledge by conceptualizing relational behaviors as trust building and value creating efforts, and measuring adaptive selling as a salesperson's capacity to vary these behaviors depending on customer relationships. Our empirical analysis establishes a positive link between trust building behaviors and sales effectiveness and performance …

Viral Marketing In Tertiary Level Educational Establishments, Vicky O'Sullivan

Theses

Technological evolutions, principally developments in electronic and digital social media, have introduced new marketing paradigms, such as viral marketing. Viral marketing is a relatively new phenomenon which offers marketing practitioners significant opportunities to reach target audiences in a credible and attention grabbing way.

Students have rapidly adopted new social technologies, and they use these media to enrich existing offline personal relationships that they have with friends within their tertiary level environment. Students have a predilection to forward messages to friends, and value messages they receive from friends. This is because students trust friends, and also believe that friends will know …

Alliance Paradox: An Empirical Study Of Alliance Portfolio Effects On Customer Service Quality In The U.S. Airline Industry, Zhe Zhang

Electronic Theses and Dissertations

This dissertation studies the potential paradoxical effects of alliance participation. Over the past two decades, alliance participation has become a popular firm strategy to obtain benefits that are difficult for a firm to obtain on its own. Yet, as firms increasingly participate in alliances, boundedly rational managers may not effectively manage all aspects of alliances to achieve intended alliance outcomes. Paradoxically, alliance participation may cause harm to the participating firms. To unveil an alliance paradox, this dissertation first examined the relationships between alliance portfolio attributes (i.e., alliance portfolio size, multilateral alliances, alliance partner country diversity, and alliance type) and customer …

How Offshore Outsourcing Is Perceived: Why Do Some Consumers Feel More Threatened?, Srinivas Durvasula, Steven Lysonski

Marketing Faculty Research and Publications

As globalization intensifies, multinational companies are not only compelled to expand their operations, but are also facing greater pressure to enhance productivity and concomitant return on investment (ROI). One way to achieve cost efficiencies is by offshoring selected business operations to overseas firms. Such offshoring, however, has generated public concern and, in some cases, outrage. Angst against offshoring is based on many perceptions, including perceived job losses and damage to domestic industries. In the wake of this threat, multinational firms in Europe and North America confront a public relations problem in justifying their offshoring activities. Yet, no systematic study has …

Measuring The Acceptance Of Internet Technology By Consumers, Donald L. Amoroso, Scott Hunsinger

Faculty Articles

This research reviews studies using the Technology Acceptance Model (TAM) to create a modified model and instrument to study the acceptance of Internet technology by consumers. We developed a modified TAM for the acceptance of Internet-based technologies by consumers. We retained the original constructs from the TAM and included additional constructs from previous literature including gender, experience, complexity, and voluntariness. We developed a survey instrument using existing scales from prior TAM instruments and modified them where appropriate. The instrument yielded respectable reliability and construct validity. The findings suggest that the modified TAM is a good predictor of consumer behavior in …

Flexible Global Software Development (Gsd): Antecedents Of Success In Requirements Analysis, Vanita Yadav, Monica Adya, Varadharajan Sridhar, Dhruv Nath

Management Faculty Research and Publications

Globalization of software development has resulted in a rapid shift away from the traditional collocated, on-site development model, to the offshoring model. Emerging trends indicate an increasing interest in offshoring even in early phases like requirements analysis. Additionally, the flexibility offered by the agile development approach makes it attractive for adaptation in globally distributed software work. A question of significance then is what impacts the success of offshoring earlier phases, like requirements analysis, in a flexible and globally distributed environment? This article incorporates the stance of control theory to posit a research model that examines antecedent factors such as requirements …

Growth And Stability Of Local Government Taxes: An Analysis Of The Lexington-Fayette Urban County Government’S Tax Revenue Portfolio, Nathan Phelps

MPA/MPP/MPFM Capstone Projects

Adequate tax revenues are critical for a government to operate and maintain the delivery of services that its citizens depend. The stability of these revenues is necessary for a government to accurately forecast future revenue growth and to ensure that balanced-budget requirements are met. The Lexington-Fayette Urban County Government (LFUCG) depends upon five primary tax sources for nearly 95% of its tax revenue. These taxes comprise the city’s tax revenue portfolio and include the business net profits tax, employee withholdings tax, franchise tax, insurance premiums tax, and the property tax. Each of tax possesses unique characteristics that dictate their susceptibility …

Voluntary Disclosure Along The Business, Jeremy Bertomeu, Pierre Jinghong Liang

Olin Business School Faculty Research

This paper presents a theory that relates industry business fluctuations, or cycles, to firms’ vol- untary disclosure and industry concentration. In the model , a firm may be informed about market size in advance of its competitors and decide whether or not t o publicly disclose that information. We examine the cyclical behavior of disclosures, and their a ssociation with price-setting behavior and industry profits. We show that, in industries that are hig hly concentrated and/or feature lower cost of capital, no-disclosure is prevalent and associated with acyclical product prices and higher profits. Otherwise, disclosure occurs in normal times, whil …

An Examination Of The Use Of The Board Balanced Scorecard By Large Public Corporations, Qianhua L. Ling, Don E. Giacomino, Michael D. Browne, Michael D. Akers

Accounting Faculty Research and Publications

While the Balanced Scorecard (BSC) developed by Norton and Kaplan has gained global prominence as a management tool and there is qualitative accounting literature that discusses the benefits of the Board BSC, there is limited empirical evidence that examines the use of the Board BSC. We surveyed Chairs of large public companies to determine the extent to which they use the Board BSC and the reasons why. Our findings suggest that the Board BSC is currently not a widely used technique by Boards of Directors. We also found that the Sarbanes-Oxley Act of 2002 wasn't an influencing factor for those …

Chasing Brand Value: Fully Leveraging Brand Equity To Maximize Brand Value, Randle D. Raggio, Robert P. Leone

Marketing Faculty Publications

Both researchers and practitioners seek to understand how to leverage brand equity to create value. Adopting ‘the theoretical separation of brand equity and brand value’ framework originally proposed in the Journal of Brand Management by Raggio and Leone, this conceptual paper looks more closely at the brand value construct and the implications of the proposed theoretical separation. The authors argue that firms are continually attempting to ‘chase’ the appropriable value of their brands—defined as the theoretical maximum value that a brand could achieve if all brand equity were fully leveraged. Implications for developing measures of brand value are discussed.

Postscript: Preserving (And Growing) Brand Value In A Downturn, Randle D. Raggio, Robert P. Leone

Marketing Faculty Publications

We have taken the opportunity provided by the current worldwide recession to further explore the implications of the relationship between brand equity and brand value that we proposed previously,^1,2 and our analysis reveals that companies have one of two strategic options for surviving. The “Just Good Enough” strategy maximizes current value, potentially hurting brand equity and appropriable value (or potential future value) in the process, while the “Altered Amortization” strategy offers an opportunity to chase current value while maintaining brand equity with current prospects and activating latent equity with potential prospects, which may increase appropriable value. Anything between these …

Job Loss And The Fraying Of The Implicit Employment Contract, Kevin F. Hallock

Economics Faculty Publications

Most workers have one employment contract that is explicit and another one that is implicit. The explicit employment contract specifies working hours, compensation, and job tasks. The implicit contract involves expectations about the extent to which the employment relationship is not just a payment for labor on the spot market but instead is likely to continue over time. The possibility of a longer-term commitment between an employer and its employees in turn has a number of implications: for example, whether firms will seek to avoid mass layoffs unless or until absolutely necessary; whether firms may cushion the wages and compensation …

Drivers Of Brand Value, Estimation Of Brand Value In Practice, And Use Of Brand Valuation: Introduction To The Special Issue, Randle D. Raggio, Robert P. Leone

Marketing Faculty Publications

Brands constitute the largest asset for many firms, and brand valuations are increasingly being seen as an important performance metric both for companies and managers.¹ In addition, components of brand valuation models have been found to positively impact financial market performance, so it is critical that managers understand clearly what brand value is, and how they can create and appropriate (capture) as much of that value as possible.² Due to resource constraints, firms are forced at any given time to emphasize either value creation or value appropriation based on strategic priorities. Research shows that the stock market rewards …

Gratitude Works: Its Impact And The Mediating Role Of Affective Commitment In Driving Positive Outcomes, Randle D. Raggio, Judith Anne Garretson Folse

Marketing Faculty Publications

After studying the effects of Louisiana’s post-hurricane “thank you” campaigns, the researchers find expressions of gratitude significantly improve perceptions of Louisiana in the midst of its recovery. Through a national survey conducted November 2006, they find that those who saw or heard a thank you advertisement have more positive attitudes toward the state and its people, a greater willingness to pay a premium for its products, services and travel to the state, and spread positive word-of-mouth, thus justifying the use of public funds to support the campaign. The authors investigate the role of participation on the effectiveness of expressions of …

International Evidence On Analyst Monitoring And Earnings Management: The Roles Of Corporate Disclosure And National Culture, Soongsoo Han, Tony Kang, Gerald Lobo, Yong Keun Yoo

Research Collection School Of Accountancy

We examine country-level determinants of private information search incentives, and whether analysts’ role in constraining managers’ opportunistic earnings management varies across countries. In a sample of 31,312 firm-year observations originating from 30 countries, we document that: (1) analyst coverage is negatively (positively) related to the level of corporate disclosure (how secretive the national culture is); (2) the negative association between analyst coverage and earnings management is observed in stronger investor protection countries but not in weaker investor protection countries; and (3) analyst monitoring fails to mitigate culturedriven earnings manipulations in countries with more individualistic and uncertainty-tolerant cultures. Taken together, financial …

Not-For-Profit Entities With Conforming Changes As Of March 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Current Economic Crisis: Accounting Issues And Risks For Financial Management And Reporting - 2009; Financial Reporting Alert, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.