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Full-Text Articles in Business

Realizing The Good Despite Customer Mistreatment, Carissa Kim May 2023

Realizing The Good Despite Customer Mistreatment, Carissa Kim

College of Business: Dissertations, Theses, and Student Research

Unruly and rude customer behavior is on the rise. Estimates indicate that frontline employees experience ten episodes of customer mistreatment daily. Not only is customer mistreatment detrimental for the frontline employee (e.g., higher turnover, lower job satisfaction, lower well-being, and more), but also for customers that witness (e.g., emotional contagion) or engage (e.g., loss of morals) in these deviant interpersonal behaviors. Extending the body of research on customer mistreatment, my dissertation seeks to investigate silver linings or possible functional consequences of customer mistreatment. My dissertation draws from Emotions as Social Information (EASI) theory to investigate the outcomes of mistreatment in …


Do Ceo Gratification Preferences Influence Accounting Choices Near Retirement?, Nicholas Wilson Mar 2023

Do Ceo Gratification Preferences Influence Accounting Choices Near Retirement?, Nicholas Wilson

College of Business: Dissertations, Theses, and Student Research

CEOs near retirement are less motivated to act in shareholders' best interests than those planning to remain indefinitely; this is the horizon problem. Financial reporting that personifies the horizon problem includes an abrupt reduction in discretionary spending and an increase in current accounting earnings; this abrupt change in reporting is potentially detrimental to long-term gains. Gratification preference, defined by observable tendencies, is a personal characteristic reflecting one's prior life experiences and environments. This study offers an archival measure of these gratification preferences and examines whether these preferences mitigate or exacerbate the CEO horizon problem. The results suggest that discretionary accounting …