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Full-Text Articles in Business
Ceo, Cfo, And Audit Partner Gender, And Accounting Conservatism, Ceara Hintz
Ceo, Cfo, And Audit Partner Gender, And Accounting Conservatism, Ceara Hintz
Electronic Theses and Dissertations
I examine the association between CEO, CFO, and audit partner gender and accounting conservatism using a unique sample that encompasses hand-collected data. While accounting conservatism reflects less risky accounting choices, risk aversion theory indicates that females are more risk averse than males. I apply risk aversion theory to accounting conservatism and investigate two research questions: (i) Does the CEO or CFO and audit partner gender influence accounting conservatism? (ii) Does a female audit partner influence the relationship between a male CEO or CFO and accounting conservatism? Using skewness as a proxy of accounting conservatism, I test three hypotheses. The results …
Hotel Executives’ Perceptions Of Effective Promotion Processes And The Successful Transition From Single-Unit To Multi-Unit Management, Mark A. Sharkey
Hotel Executives’ Perceptions Of Effective Promotion Processes And The Successful Transition From Single-Unit To Multi-Unit Management, Mark A. Sharkey
Electronic Theses and Dissertations
The growth experienced by the hospitality industry, especially the hotel industry, has outpaced its ability to develop future leaders. Like many organizations, the hotel industry employs a management hierarchy of single-unit managers responsible for each unit (hotel) and a multi-unit manager who oversees single-unit managers and their units (hotels). The vast majority of these multi-unit managers are promoted from a successful single-unit operation. The promotion can be challenging, and first-time multi-unit managers struggle to make a successful transition. Research confirms that this struggle is partially due to the need for a newly promoted multi-unit manager to develop a new and …
Framing Of Business In China: East Vs. West, Xueyi Li
Framing Of Business In China: East Vs. West, Xueyi Li
Electronic Theses and Dissertations
China is one of the largest and most promising markets for new global business ventures. This exploratory research investigates the current news-related themes regarding business in China by comparing news originating from eastern countries to western countries. This study applied agenda-setting and framing theoretical frameworks. A mixed-method approach of both qualitative and quantitative content analyses was used to generate key themes and their related concepts. The results indicate some thematic similarities as well as differences in agenda and news framing between eastern and western news samples. This exploratory study contributes to agenda-setting and framing literature as well as by creating …