Business Commons^™

Financial Reporting Manipulation And The Role Of Religious Ownership: Evidence From Nonprofit Hospitals, Ryan Seay

Electronic Theses and Dissertations

Empirical evidence (e.g. Eldenburg and Vines 2004; Leone and Van Horn 2005; Ballantine et al. 2007; Eldenburg et al. 2011) demonstrates that nonprofit hospital managers respond to competing institutional and regulatory pressures by engaging in various forms of financial reporting manipulation. While some recent research in accounting (e.g. Dyreng et al. 2012; McGuire et al. 2012) shows that religious social norms can deter this undesirable behavior, these studies focus on the private, for-profit sector and use a location-based measure of religiosity. This study extends this line of research by using a more direct measure of religious social norms, the ownership …

Top Management Team Attention To The Threats From Technological Disasters: Evidence From Polluters In The S&P 1500, Jaemin Kim

Electronic Theses and Dissertations

Increased public attention to environmental disasters is reducing the likelihood firms can ascribe the consequential damages of stakeholders to "acts of Nature". This phenomenon indicates that the absence of top management team (TMT) attention to natural environmental issues leads a firm to control-reducing and likely-loss threats, but less is known about whether firms engage in environmental actions in response to technological disasters and why some firms actively undertake environmental action, while others do not. Drawing on the attention-based view, I propose that technological disasters that happen in a focal firm's affiliated industry cause a TMT to increase a firm's environmental …

Mr Hyde Or Dr. Jekyll? Characteristics Of The Information Systems Security Mindset, David Pumphrey

Electronic Theses and Dissertations

Information security professionals have a unique challenge in today's connected world. They are charged with protecting digital assets from individuals, groups, and even foreign governments with little or no restrictions limiting their behavior. To be successful, security experts must have the mindset and skills of those who seek to harm their organization, but most are not alloto retaliate, in kind. Instead, they must use these skills only to predict and to prevent future attacks; thus using their technical prowess for good and not for evil. In a survey of 330 information security professionals, the data reveals six mindsets of security …

Robust Design Review Conversations, Andy Dong, Massimo Garbuio, Dan Lovallo

Design Thinking Research Symposium

Design reviews and executive conversations at the point of strategic decision-making share an important outcome: they both result in the (nearly) irrevocable allocation of resources to pursue a design concept or strategic option. Our study aims to contribute to the strategic decision-making scholarship by investigating the robustness of these conversations. We define a robust design review conversation as one in which the participants discuss evidence in favor of and against the option and at the same time propose new hypotheses to explain or resolve the evidence in favor of and against the option, hypotheses that can eventually be tested. We …

Analysis Of The Current Public Relations Practices Within The Irish Luxury Hotel Sector And The Importance Of These Practices To The Industry., Aoife Ducatta Lohse

Theses

The purpose of this study was to investigate the current knowledge, importance and application of public relations within Irish Luxury Hotels. Another aim was to find out how the public relations theories of relationship management, strategic management and communications are used in the sector.

The research methodology in this study used a mixed method approach. Quantitative research was used in the form of an online questionnaire and qualitative research was used in the form of semi-structured interviews. The online questionnaire was distributed to all luxury four star and five star properties with an online presence in Ireland with an aim …

The Proliferation Of Augmented Reality Applications: Exploring Consumer Adoption And Marketing Applications, Stephen O'Mahony

Theses

In the contemporary landscape, human behaviour is characterised by digitally mediated interactions. Computing power has simultaneously enhanced and miniaturised to the extent that contemporary consumer devices demonstrate power equivalent to or greater than that of personal computers of recent memory. At the same time, network connectivity has proliferated to ubiquitous levels. In this landscape, the concept of augmented reality (AR) has emerged as a way to visualise the pervasive virtual information woven into the physical environment as a result of ubiquitous connectivity, facilitated by ever-increasing device sophistication. However, research on the phenomenon has remained predominantly technical in nature; outside of …

The Significance Of Social Media And Website Use In The Promotion Of Regional Festivals, Áine B. Organ

Theses

The purpose of this thesis is to demonstrate the significance of social media and the use of website in the planning of an event. In any industry, communication is vital to the development process. This communication is especially important in the event planning industry. Communication with suppliers, civil servants, clients and general publics is an element of every event. Promotion falls under the communication process. This promotion can be done via: press releases; fliers; posters; word of mouth; traditional media and social media. Social media is a growing importance in relation to the promoting of events.

Those who have worked …

An Investigation Into The Importance Of Organisational Public Relations For Live Music Festivals In Ireland, Paying Particular Attention To Organisational Identity, Image And Reputation, David Mahy

Theses

This research is concerned with Image and Reputation creation and management within the entertainment sector, specifically with regard to live music festivals and how a Public Relations campaign can successfully create a favourable image with its main target demographics and maintain a positive reputation and corporate identity.

The literature on the subjects of reputation, identity and event management revealed that relationship building and image management with primary groups of stakeholders can be very significant contributors to the success of live music festivals. Successful two way engagement with customers and perspective attendees of the festival can ensure the continued existence of …

Is There Sufficient Guidance To Detect, And Obtain A Conviction For, Occupational Fraud In Ireland?, Carmel Buttimer

Masters

There has been an increased focus in the Irish media on fraud, particularly since the collapse of Anglo Irish Bank in 2007. There has however been little academic research undertaken into occupational fraud in Ireland. This study will examine whether or not the current guidance to detect and convict occupational fraud in Ireland is sufficient.

This study achieves its objective by examining the content of press articles reporting thirty-five occupational fraud cases convicted in Ireland in the period 2002 to 2013. It categorises the content of the articles using a framework developed by Cohen et al. (2010), which combines the …

Measuring Manufacturing: How The Computer And Semiconductor Industries Affect The Numbers And Perceptions, Susan N. Houseman, Timothy J. Bartik, Timothy Sturgeon

Upjohn Institute Working Papers

Growth in U.S. manufacturing’s real value-added has exceeded that of aggregate GDP, except during recessions, leading many to conclude that the sector is healthy and that the 30 percent decline in manufacturing employment since 2000 is largely the consequence of automation. The robust growth in real manufacturing GDP, however, is driven by one industry segment: computers and electronic products. In most of manufacturing, real GDP growth has been weak or negative and productivity growth modest. The extraordinary real GDP growth in computer-related industries reflects prices for computers and semiconductors that, when adjusted for product quality improvements, are falling rapidly. Productivity …

Using Tips To Discount To Present Value, Raymond Strangways, Bruce L. Rubin, Michael Zugelder

Finance Faculty Publications

The practice of forensic economics has a long history of trying to identify the correct interest rate to use when valuing economic losses in personal injury and wrongful death cases. We trace the legal history as it relates to the appropriate interest rates and adjustments for inflation. We then discuss the use of Treasury Inflation Protected Securities, TIPS, and an analysis of the combined effect of realized inflation and taxes on the effective return. We come to the unexpected conclusion that the use of TIPS does not lend itself to a simple adjustment to the rate for taxes nor eliminate …

To Outsource Web Development Or Not: A Small Automotive Company Considers Search Engine Marketing, Martine Robinson Beachboard, John C. Beachboard

All Works

No abstract provided.

Competitive Moves Over Time: The Case Of Sap, Michelle Antero, Jonas Hedman, Stefan Henningsson

All Works

This paper applies the Red Queen theory to explain how organizations utilize various sourcing arrangements in order to compete in an evolutionary arms race where only the strongest competitors will survive. This case study incorporates competition and views sourcing strategies as a means to improve its viability to survive in the marketplace. The study begins with a review of sourcing literature to position the Red Queen theory within the sourcing literature. It subsequently applies the framework to a case study of SAP AG to illustrate how sourcing strategies changed over time in response to the logic of competition. The case …

Socio-Demographic Characteristics Affecting Sport Tourism Choices: A Structural Model, Nataša Slak Valek, Mike Shaw, Jakob Bednarik

All Works

© 2014 N. Slak Valek et al. Background: Effective tourism management in the field of sports tourism requires an understanding of differences in socioeconomic characteristics both within and between different market segments. Objective: In the broad tourism market demographic characteristics have been extensively analyzed for differences in destination choices, however little is known about demographic factors affecting sport tourists’ decisions. Methods: A sample of Slovenian sports tourists was analyzed using data from a comprehensive survey of local and outbound tourist activity conducted by the Statistical Office of the Republic of Slovenia in 2008. After data weighting the information for 353,783 …

A National System Of Reciprocity In The Fire Service, Bill Hicks

Online Theses and Dissertations

This paper reviews literature from on line, research papers, dissertations, conference proceedings, and monthly periodical sources discussing firefighter certifications to identify the current status of reciprocity in the U.S. Fire Service, as well as the components that make up the necessary steps to achieve a national system of reciprocity for fire service professionals. Accreditation (NFPA, 2011), programs, and agencies (IFSAC, 2012), (ProBoard, 2012) already exists to insure the levels of training set by nationally accepted standards (NFPA, 2013) are being meet by training providers, and are possessed by fire service professional. A model system that the fire service is already …

Private Equity Firms As Gatekeepers, Elisabeth De Fontenay

Faculty Scholarship

Notwithstanding the considerable attention private equity receives, there continues to be substantial confusion about what private equity does and whether this creates value. Calls for more aggressive regulation of the industry reflect a skeptical view of private equity as—at best—a zero-sum game, in which profits are generated only at the expense of other constituencies. The standard defense of private equity points to its corporate governance advantages as a source of value. This Article identifies an overlooked and increasingly important way in which private equity creates value: private equity firms act as gatekeepers in the debt markets. As repeat players, private …

A Framework For Explaining Accounting Students’ Formal Communication Gap, Charles Harter, Robert Marley

Accountancy: Faculty Publications

This paper introduces a framework that explains how innovations in communication technology have affected students’ communication skills. Our framework suggests that new communication mediums have reduced students’ exposure to contexts requiring formal communication and increased students’ exposure to contexts utilizing informal communication. As a result, today’s accounting students have less formal communication experience, thus less developed formal communication skills than their predecessors. To mitigate this communication gap, we discuss adapting the accounting classroom to familiarize, hone, and instill formal communication skills.

Stock Options As Lotteries, Brian H. Boyer, Keith Vorkink

Faculty Publications

We investigate the relationship between ex ante total skewness and holding returns on individual equity options. Recent theoretical developments predict a negative relationship between total skewness and average returns, in contrast to the traditional view that only coskewness is priced. We find, consistent with recent theory, that total skewness exhibits a strong negative relationship with average option returns. Differences in average returns for option portfolios sorted on ex ante skewness range from 10% to 50% per week, even after controlling for risk. Our findings suggest that these large premiums compensate intermediaries for bearing unhedgeable risk when accommodating investor demand for …

Two Essays On The Low Volatility Anomaly, Timothy B. Riley

Theses and Dissertations--Finance and Quantitative Methods

I find the low volatility anomaly is present in all but the smallest of stocks. Portfolios can be formed on either total or idiosyncratic volatility to take advantage of this anomaly, but I show measures of idiosyncratic volatility are key. Standard risk-adjusted returns suggest that there is no low volatility anomaly from 1996 through 2011, but I find this result arises from model misspecification. Caution must be taken when analyzing high volatility stocks because their returns have a nonlinear relationship with momentum during market bubbles.

I then find that mutual funds with low return volatility in the prior year outperform …

Three Essays On Investments, Xin Hong

Theses and Dissertations--Finance and Quantitative Methods

This dissertation consists of three essays on investments. The first essay examines the incidence, determinants, and consequences of hedge fund share restriction changes. This paper finds that nearly one in five hedge funds change their share restrictions (e.g., lockup) over the period of 2007-2012. Share restriction changes are not random. Fund’s asset illiquidity, liquidity risk, and performance are related to share restriction changes. A hazard model indicates that funds who actively manage liquidity concerns live longer by adjusting share restrictions. The paper examines whether changes in share restrictions create an endogeneity bias in the share illiquidity premium (Aragon, 2007) and …

Two Essays On Nonbank Financial Institutions, Di Kang

Theses and Dissertations--Finance and Quantitative Methods

Evidence shows that nonbanks, which are now significant participants in the corporate loan market, exploit information gained from lending to trade in public securities. In the first essay, I examine whether these institutions use loan-based information to facilitate merger and acquisition (M&A) deals. I find that firms are more likely to become targets if they borrow from nonbanks rather than banks. Borrowing from a larger number of nonbanks or from those with a sizeable client network also enhances a firm’s acquisition prospects. When nonbanks gain more information about borrowers through loan amendments or multiple loans, the impact of nonbank lending …

Collaborative Trust: A Case Study Of Trust Evolution In A Public/Nonprofit Partnership, Maria Stella Odumodu

Walden Dissertations and Doctoral Studies

Lack of trust between nonprofit organizations and the communities in which they are located is a well-documented problem in the academic literature. The nature of this mistrust is far less understood, and little is known how community-nonprofit collaborations can overcome these gaps in trust. Guided by Simmel's theory of trust, this study examined the role of collaborative trust between public and non-profit organizations with a focus on better understanding how trust evolves. The research questions focused on how trust was defined and the factors that enhanced and inhibited trust evolution within the context of collaborations between nonprofit organizations and communities. …

Physician Well Being And Patient Satisfaction Among Employed Physicians, Deanna Santana-Cebollero

Walden Dissertations and Doctoral Studies

Understanding physician well-being may help prevent physician burnout, improve the quality of care they provide to their patients, reduce medical errors, and improve patient satisfaction. Using the biopsychosocial-spiritual theory as the conceptual framework, this quantitative study examined the relationship between: (a) physician well-being and patient satisfaction, (b) physician gender and physician well-being, (c) primary care providers' and specialists' well-being, (d) patient satisfaction based on physician specialty, and (e) the duration of practice and physician well-being. All of the 87 employed physicians in a Florida regional hospital were invited to respond to a physician well-being questionnaire; a response rate of 58.4% …

Mission Statement Clarity And Organizational Behavior At An Art-Focused High School, Michael Allen Mitchell

Walden Dissertations and Doctoral Studies

Many new institutions struggle with issues of identity and purpose, which can create instability and lack of growth. Mission statements are often used to clearly identify the characteristics that make an organization unique. This study was informed by theories of organizational management, art integration constructivism, and Bronfenbrenner's cultural ecology. The literature indicates that there is a strong connection between a clear and concise mission statement and the organization's behaviors. This study examined a small Southeast Michigan charter school devoted to integrating arts and academic curricula to determine how the stated mission was understood and implemented by its stakeholders. An applied, …

Prioritizing Offshore Vendor Selection Criteria For The North American Geospatial Industry, Simon Wolfgang Musaeus

Walden Dissertations and Doctoral Studies

The U.S. market for geospatial services totaled US $2.2 billion in 2010, representing 50% of the global market. Data-processing firms subcontract labor-intensive portions of data services to offshore providers in South and East Asia and Eastern Europe. In general, half of all offshore contracts fail within the first 5 years because one or more parties consider the relationship unsuccessful. Despite the high failure rates, no study has examined the offshore vendor selection process in the geospatial industry. The purpose of this study was to determine the list of key offshore vendor selection criteria and the efficacy of the analytic hierarchy …

A Price Forecasting Model Of Magic: The Gathering Cards, Efridge Engelhardt, Michael Jackson

Summer Community of Scholars Posters (RCEU and HCR Combined Programs)

No abstract provided.

An Economic Analysis Of Oceanic Health, Amanda Loy

Summer Community of Scholars Posters (RCEU and HCR Combined Programs)

No abstract provided.

Organizational Research In The Social Sciences, Cole Rickles

Summer Community of Scholars Posters (RCEU and HCR Combined Programs)

No abstract provided.

Mitigate, Tolerate Or Relocate? Offshoring Challenges, Strategic Imperatives And Resource Constraints, Stephan Manning

Management and Marketing Faculty Publication Series

This paper examines key firm-level factors influencing initial strategic responses to offshoring implementation challenges. Comparative case findings indicate that firms are likely to try to mitigate challenges if they perceive to have control over their cause; if strategic objectives are diverse; and if firms have abundant resources available. By comparison, firms tolerate challenges if cost is a strategic imperative, or if resource endowments are limited. Firms relocate operations temporarily or permanently in particular if challenges are externally caused, whereby temporary relocation requires investments into flexible global infrastructures. Findings reveal critical contingencies of capability development and learning in offshoring and beyond.

A Study Of Personal Cloud Computing: Compatibility, Social Influence, And Moderating Role Of Perceived Familiarity, Murad Moqbel, Valerie L. Bartelt, Mohammed Al-Suqri

Information Systems Faculty Publications

Building on a research framework based on the Theory of Reasoned Action (TRA), Innovation Diffusion Technology (IDT), and the Technology Adoption Model (TAM), we propose a model integrating compatibility, social influence, and perceived familiarity given the implicit uncertainty of personal cloud. Our model emphasizes the moderating effect of perceived familiarity on the relationships between both perceived compatibility and social influence on behavioral intention. PLS-based structural equation modeling is employed to test the related propositions empirically. Results from a survey, involving 265 university students, reveal that perceived compatibility explains a larger proportion of the variance in behavioral intention; perceived familiarity plays …