Business Commons^™

The Marriage Tax: A Social And Fiscal Policy Reversal For U.S. Family Taxation, Anthony J. Cataldo Ii, Kevin E. Flynn, John S. Dejoy

Accounting Faculty Publications

No abstract provided.

New Dentist News (August 2014), Ada Committee On The New Dentist

New Dentist News

New Dentist News offers timely information on scientific, social, educational, political and economic developments affecting new dentists. This collection is historical and items may not reflect current standards. For up-to-date information contact the ADA. The New Dentist News was alternately titled ADA Lifeline, 1997-June 2001.

Thriving Under Pressure: An Exploration Of Research Productivity In Business Ph.D. Programs, Ivana Milosevic, Ted A. Paterson, A. Erin Bass

Marketing and Management Faculty Proceedings & Presentations

Ph.D. programs have always been difficult and stressful. However, as a variety of factors have led to a tightening of the academic job market, there is increased pressure on Ph.D. students to conduct innovative research that results in top-tier publications. Yet, there is a dearth of research analyzing how Ph.D. students respond to these demands and why some are able to successfully translate this pressure into publications, while others are not. In this study we integrate literatures on job satisfaction, intrinsic motivation, engagement, and thriving in order to conceptualize and empirically test a model of research productivity in Ph.D. programs. …

Exploring A Sociomaterial Perspective On Technology In Virtual Human Resource Development, Mary Helen Fagan

Management Faculty Publications and Presentations

The Problem

The Solution

Paying To Put Out Fires, Kevin F. Hallock

Economics Faculty Publications

There is surprisingly little academic work on the compensation of firefighters. This may be, in part, because their wages are often set by collective bargaining agreements and that those paid as firefighters are regularly paid by seniority. But many aspects of the labor market can still be studied through this interesting occupation, including labor unions, compensation for job risk and even volunteerism. Consider the mountains of papers on Fortune 500 CEOs relative to the number (500) of employees doing this job in the US. In contrast, consider the tiny number of papers on firefighters relative to the large numbers who …

2014-August-01-Anonymous Gift, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

The New Lyrics Of The Old Folks: The Role Of Family Ownership In Corporate Innovation, Po-Hsuan Hsu, Sterling Huang, Massimo Massa, Hong Zhang

Research Collection School Of Accountancy

According to conventional wisdom, family ownership, which signals a lack of social capital and trust in an economy, may impede innovation. This argument, however, fails to recognize that modern family firms can benefit from capitalist institutions that promote innovation. Using a comprehensive sample of U.S. family-owned public firms and patents for the period from 2000 to 2010, we show that family ownership promotes innovation and that this positive effect can be attributed to reduced financial constraints, a greater commitment to long-term value, and improved corporate governance. Causality is confirmed by an instrumental variable analysis using the state-level divorce rate and …

2014-August-01-Etsu Historian Named To Statewide World War I Commission, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

2014-August-01-Iperc Work, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

The Effect Of Ceo It Expertise On The Information Environment: Evidence From Management Earnings Forecasts, Jacob Zachary Haislip

Graduate Theses and Dissertations

Firms depend on information technology to provide high quality internal information, but prior research suggests that IT is underutilized (Venkatesh and Bala 2008). Therefore, using a sample of firms with equivalent levels of technology in their information systems, I investigate whether firms that employ CEOs with IT expertise make forecasts that are more accurate. I argue that CEOs with IT expertise are more likely to encourage the utilization of IT in making earnings forecasts, thus increasing the accuracy of the forecasts. This argument is supported by prior research that suggests that people are more likely to utilize technology if they …

Creativity And Web Design: Designing And Producing A Successful Site On Creativity And Leadership, Travis N. Turner

Creativity and Change Leadership Graduate Student Master's Projects

This project explores the connection between design, website development and creativity. As the Internet plays an increasing role in every day life, the ability to produce a high-quality website showcasing one’s personal and professional writing becomes essential to personal and career success. This project features a literature review as well as an analysis of successful website to determine what makes for a good site. The project then implements these findings with a complete re-design of www.creativeleader.com as well adding and improving the content already on the site.

Identifying The Effects Of Narcissistic Leadership On Employee Job Satisfaction: A Study Within The Accounting Profession, Susan Shurden

All Dissertations

Narcissism is a personality disorder now identified in professionals in both education and business. The disorder is diagnosed when an individual possesses five of nine characteristics listed in the American Psychiatric Association's Diagnostic and Statistical Manual of Mental Disorders/ (fourth edition, text revision version). Narcissism is prevalent in most successful leaders and is both destructive and constructive. The focus of this Dissertation is on the destructive characteristics and how narcissistic leadership affects job satisfaction among employees within the accounting profession.

Promotional Reviews: An Empirical Investigation Of Online Review Manipulation, Dina Mayzlin, Yaniv Dover, Judith Chevalier

Dartmouth Scholarship

Firms' incentives to manufacture biased user reviews impede review usefulness. We examine the differences in reviews for a given hotel between two sites: Expedia.com (only a customer can post a review) and TripAdvisor.com (anyone can post). We argue that the net gains from promotional reviewing are highest for independent hotels with single-unit owners and lowest for branded chain hotels with multi-unit owners. We demonstrate that the hotel neighbors of hotels with a high incentive to fake have more negative reviews on TripAdvisor relative to Expedia; hotels with a high incentive to fake have more positive reviews on TripAdvisor relative to …

Mispricing, Speculation And Real Activities Manipulation, Cristhian R. Mellado-Cid

Theses and Dissertations - UTB/UTPA

Real activities manipulation involves changes made by firm’s managers to the normal business operations of the firm and consequently should affect the firm cash flows. Real activities manipulation can reduce firm value because actions taken in the current period to increase earnings can have a negative effect on cash flows in future periods. As such, real activities manipulation should deserve more attention from researchers. First, I attempt to explore the causality relationship between real activities manipulation and firm equity mispricing. Results show that firms with high real activities manipulation have lower level of equity mispricing while firms with high levels …

The Relationship Between Institutional Ownership And Firm Performance, Javeria Farooqi

Theses and Dissertations - UTB/UTPA

In the past three decades, the presence of institutional investors has increased 33% in the equity market. The main goal of this dissertation is to study the relationship between institutional ownership and firm performance. I examine how the level institutional investors' involvement in composing their own portfolio, as oppose to replicating their portfolio, impacts their level of monitoring and disciplining their portfolio firms. Specifically, I investigate the relationship between institutional ownership and firms' operating efficiency, earnings management and cost of debt.

In Chapter II, I explore the relationship between institutional ownership and firms' operating efficiency. I use the data envelopment …

Life And Health Insurance Entities, August 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Collaboration. Community. Creativity: A Look At The National Performance Network, Carrie Knopf

Arts Administration Master's Reports (1984-2016)

This comprehensive report was written upon the culmination of an internship with the National Performance Network (NPN) in which the author worked 40-­‐hours per week for 16 weeks. This report describes NPN, including its mission, structure, and operations. It also includes a SWOT analysis, review of best-­‐ case practices, and recommendations on how NPN can improve its current operations and programs in order to grow and prepare for the future.

Thriving Or Surviving: The Current State Of Marcia. P. Hoffman School Of The Arts, Emily Fredrickson

Arts Administration Master's Reports (1984-2016)

This report discusses an internship with the Marcia P. Hoffman School of the Arts at Ruth Eckerd Hall in Clearwater, Florida. Included in the report is an overview of the organization, a description of internship related tasks, an analysis of its current state, research on contemporary nonprofit practices, and recommendations for the organization. The internship took place between December of 2013 and March of 2014.

An Arts Administration Internship: Kid Smart, Katherine Drinkwater

Arts Administration Master's Reports (1984-2016)

The purpose of this internship report is to review and provide recommendations to KID smART based primarily from my work with the organization from March through July of 2009. During this time, I worked directly with the Executive Director and the Program Director. The following report provides a detailed analysis of the organization, including organizational structure, funding, programs, and marketing as they stood at the time of my internship: summer of 2009. Due to the amount of time that has passed since the time of my internship, I will also include updates as to where the organization stands as of …

A Process Framework For Managing Quality Of Service In Private Cloud, Arvind Maskara

Walden Dissertations and Doctoral Studies

As information systems leaders tap into the global market of cloud computing-based services, they struggle to maintain consistent application performance due to lack of a process framework for managing quality of service (QoS) in the cloud. Guided by the disruptive innovation theory, the purpose of this case study was to identify a process framework for meeting the QoS requirements of private cloud service users. Private cloud implementation was explored by selecting an organization in California through purposeful sampling. Information was gathered by interviewing 23 information technology (IT) professionals, a mix of frontline engineers, managers, and leaders involved in the implementation …

Audit Adjustments Matter: Upholding Financial Reporting Quality, Themin Suwardy, Jean Lin Seow, Chu Yeong Lim

Research Collection School Of Accountancy

This study investigates the characteristics, nature and extent of proposed audit adjustments to the financial statements of companies listed in Singapore. Data were gathered from the 2013 audits of 257 listed companies in Singapore, with aggregate market capitalisation of $288.3 billion.

Economic Consequences Of Apb 14-1: Convertible Debt Accounting, Na Li

Research Collection School Of Accountancy

Using a set of hand-collected data, I study the economic consequences of APB 14-1, adopted in 2008, which requires that issuers of cash-settled convertible debt divide the total proceeds from the issuances into liability and equity components (“bifurcation”). First, I find that issuers are more likely to reduce the outstanding amount of cash-settled convertible debt when the increase (decrease) in interest expense (leverage ratio) resulting from the bifurcation process is higher (lower). The probability of early repurchase is higher when mandatory accounting changes are included in the calculation of debt covenant compliance. This finding is consistent with the debt contracting …

Entrepreneurial Decision-Making Under Risk : Prospect Theory And Dual-Process Theory., Dalong Ma

Electronic Theses and Dissertations

This research addresses the question of why some people become entrepreneurs whereas others do not. The debate has been going on for decades in entrepreneurship. In this dissertation, I address this question by decomposing it into two related questions. The first question is whether entrepreneurs make different decisions compared to non-entrepreneurs when they are facing the same opportunities under risk. The second question is whether these differences in decision-making (if any) are due to the natural proclivity of entrepreneurs themselves. To identify the differences of entrepreneurial decision-making between entrepreneurs and non-entrepreneurs, this study investigates the nexus between entrepreneurs and opportunities …

Is That An Opportunity? : A Multilevel Investigation Of The Individual-Opportunity Nexus And Opportunity Beliefs., Eric Shaunn Mattingly

Electronic Theses and Dissertations

Early entrepreneurial action focuses on opportunities and involves two distinct evaluative phases: (1) recognizing that something is an opportunity for somebody and (2) deciding whether or not one wants to pursue exploitation of a particular opportunity. Scholars primarily explain the first of these phases using individual differences. However, entrepreneurial action involves the nexus of opportunities and individuals. In my dissertation, I examine the independent effects of opportunity differences on opportunity recognition as well as the degree to which they are contingent on individual-level constructs. Specifically, I examine this phenomenon in the context of technology commercialization. I use analogical problem solving …

How Do Individual Factors Influence Moral Decision Making In Entrepreneurship? : The Role Of Self-Construal, Temporal Construal And Moral Identity., Shanshan Qian

Electronic Theses and Dissertations

Some entrepreneurs are often perceived to do almost anything to succeed and pursue self-interests while breaking moral and ethical standards. This is particularly severe when the ventures are at the early stage because entrepreneurs face scarce resources, high uncertainty and a competitive environment. It is noted that entrepreneurs' behavior of conforming business ethics and morality is profound for entrepreneurs’ firms viability. Thus, this dissertation employs self-construal theory and construal level theory and identifies how entrepreneurs’ cognitive development influences entrepreneurs to make moral decisions. In addition, I address the role of entrepreneurs’ moral identity in the focal relationships. Data were collected …

A Social Cognitive Perspective On Opportunity Evaluation., Trayan Kushev

Electronic Theses and Dissertations

Very few topics in entrepreneurship have received as much attention as the entrepreneurial process. It consists of the discovery, evaluation and exploitation of opportunities to create future goods and services. Evaluation is at the center of this process because it follows discovery and is the main precursor of the decision to exploit an opportunity. However, we know very little of the factors informing evaluation decisions. Furthermore, research on the topic is limited in that it mostly examines either opportunity-based or individual-based factors in simple models of evaluation. Of course, evaluation decisions are more sophisticated and include a plethora of other …

Can Gaming Be Used In The Nonprofit Sector For More Than Fundraising?, Brian Beaton

Occasional Papers

This paper explores new, game-based volunteering platforms in the sciences and discusses their viability for nonprofit organizations, which have long used gaming for fundraising but not typically in other aspects of their operations. The paper unfolds in two parts. Examples of game-based volunteering platforms in the sciences are examined in Part 1, and their broader significance discussed in regard to the history of science and the history of gaming. The games in question enable volunteers to work remotely with scientific research data and assist with data processing and information management. In Part 2, the paper outlines information management challenges in …

Pressure Kicks: The Effects Of Distracting Variables On The Outcome Of A Pressure Kick In Division-I College Football, Karen Moede

All Theses

A field goal kicker in NCAA Division-I college football experiences high amounts of pressure when placed in a game-winning situation. A pressure kick may result in optimal or less than optimal performance due the influence of various distracting factors, such as the evaluative nature of an audience or the pressure of being iced by the opposing team. Pressure kicks are classified as a field goal kick, during the last minute of game time (or during overtime), which will result in a lead or a tie game for the kicking team (Goldschmied, Nankin, & Cafri, 2010). Conflicting literature surrounding social facilitation, …

The Influence Of Collaboration In The New Product Development Process, Laurel Aynne Cook

Graduate Theses and Dissertations

Consumers expect greater involvement in the product and service offerings of firms. In response, the integration of collaboration in the new product development (NPD) process has become of interest to researchers across disciplines. Collaboration can be viewed as a "looking glass" technique, which fosters an enhanced sense of shared identity by promoting a "we" versus an "us-them" orientation. Drawing from social identity and exchange theories, the central purpose of this dissertation is understanding ways that collaboration influences perceptions during the NPD process to help shape consumers' identity with the firm.

Essay 1 employs a mixed-method approach across three studies to …

Explaining The Effects Of Pay Variation On Individual Outcomes, Samantha A. Conroy

Graduate Theses and Dissertations

Compensation is an area of research rife with debate among experts. These debates are primarily concerned with the effectiveness of pay-for-performance. The pay variation and performance relationship is a subset of this research where disagreement and inconclusive findings are common. Is pay variation conducive to higher performance or is pay compression ideal? This study contributes to the pay variation and performance debate by focusing on performance-based pay variation and addressing fundamental assumptions of prior work. Past research has treated pay variation as a proxy for allocation rules and incentive intensity. Separating these two constructs rather than confounding them provides a …