Business Administration, Management, and Operations Commons^™

Essays On The Performance And Earnings Management Of Cross-Listing Firms, Klaus S. Beckmann

Theses and Dissertations

I investigate the performance and earnings management of firms that cross-list in foreign markets. In the first essay, I analyze and compare the underpricing and buy-and-hold abnormal returns of depositary receipt equity offerings with preceding Initial Public Offerings (IPOs) and Seasoned Equity Offerings (SEOs) of the same firms to identify differences and motivations of equity offerings free of any matching bias. I find that domestic equity offerings entail significantly larger underpricing than subsequent foreign equity offerings. The average buy-and-hold abnormal returns of depositary receipt equity offerings are significantly lower than the underlying firm’s performance at preceding domestic equity issuances over …

Two Essays On The Effects Of Emphasizing Social Consequences In Warning Messages, Mitchel Richard Murdock

Theses and Dissertations

This dissertation examines the effects of warning messages that emphasize the social consequences of negative health outcomes and demonstrates that highlighting social (versus health) consequences leads to greater perceived temporal proximity of the outcome, increased perceived vulnerability to the outcome, and less favorable consumption experiences. Oftentimes health messages are ineffective at altering risk perceptions and eliciting long-term behavior change because the health consequence seems very distant and unlikely to happen (e.g. mouth cancer from smoking). However, when a negative health outcome is seen through a social lens (e.g. mouth cancer makes a person unattractive) versus a health lens (e.g. mouth …

Organizational Value Capture, Embeddedness, And Status Notification Among Star Employees, Matthew Call

Theses and Dissertations

Despite increasing scholarly interest in star employees, there remains confusion as to (1) what a star is, (2) how organizations can share in the value they create, and (3) whether notifying them of their star status within organizations increases or decreases a star’s turnover intentions and value capture. In light of these knowledge gaps, I seek to make the following contributions in this dissertation. First, I review recent multidisciplinary conceptual development that has led to a unified definition of stars: individuals that exhibit prolonged and disproportionately high performance, visibility, and social capital. Second, while prior work suggests that, to capture …

The Influence Of Wait Time Units On Patience In Intertemporal Choice, Rafay A. Siddiqui

Theses and Dissertations

Patience is important for consumers. It allows consumers to forgo immediate desires and instead reap greater benefits in the future. We can see a conflict between immediate and future benefits in our everyday decisions, such as when we decide whether to spend money on frivolous products while shopping at the mall, or to set money aside for the future.

In this dissertation I study patience through the context of intertemporal choice. These choices are commonplace in the marketplace, and involve choosing between a smaller-sooner (SS) and a larger-later (LL) reward. SS and LL are separated by a wait time period. …

Customizable User Interfaces: Does Giving Individuals The Ability To Customize Information Organization Improve Decision Making ?, Charles Robert Boster

Theses and Dissertations

Recent technological innovations permit individuals to customize the way information they view is organized by incorporating personal themes, personal menu structures, personal reports, and custom dashboards. Relying on the theory of cognitive fit, I investigate the effects of one aspect of customization on decision making, information order. Through use of an online experiment with Amazon Mechanical Turk workers, I test the hypothesis that decision accuracy will increase for participants who use custom displays. However, I do not find support for the hypothesis using either the originally proposed measure of decision accuracy or two additional measures of decision accuracy. Furthermore, supplemental …

A‌ ‌Study‌ ‌Of‌ ‌The‌ ‌Factors‌ ‌That‌ ‌Lead‌ ‌To‌ Burnout‌ ‌In‌ ‌The‌ ‌Accounting‌ ‌Profession‌, Stephen N. Kervin

Theses and Dissertations

This applied dissertation was designed to provide information on the causes of burnout to employees in the accounting profession. A review of the literature revealed research on many different industries, but a lack on research within the accounting profession. The purpose of this research study was to examine what demographic variables increase the likelihood of an employee suffering from burnout.

In order to identify the causes of burnout for accountants, this study used a descriptive research design. The research utilized the Maslach Burnout Inventory-General Survey and a demographic questionnaire.

Quantitative analysis was applied to the interpretation of the descriptive data …

Profitability And Financial Characteristics Of U.S. Publicly Traded Health Services Companies, Alessandra Rios

Theses and Dissertations

The health industry is affected by economic factors like income and prices. From 2007 to 2013, two turning points affected the healthcare industry, the financial crisis and the Affordable Care Act. This study is an attempt to measure the effects these turning points had on profitability of health services firms. To examine the potential changes the two events had on profitability, quarterly financial data was used to create a basic model that measures the Return on Assets, Return on Equity, Total Margin and Operating Margin of the firms. OLS regressions were run and results indicate that both ROA and ROE …

Articulating The Balance Of Power: Comparing The Relative Weights Of Human Capital Resources And Organizational Capabilities, Michael D. Ulrich

Theses and Dissertations

Researchers have argued the importance of human capital to organizations for many years. Recent theoretical developments have distinguished between human capital, which is owned by individuals, and human capital resources, which are available to units for performance and competitive advantage. This distinction calls attention to different types of human capital, generic or specific. Studies have found positive unit-level effects emanating from both human capital resource types yet few studies have considered multiple types simultaneously, making it challenging to know which has greater explanatory power. Additionally, studies have also not considered the impact of organizational capabilities in conjunction with human capital …

The Unwritten Rules About Breaking The Rules: Collective Frames And The Legitimation Of Contested Practices Within Consumption Communities, Nicholas J. Pendarvis

Theses and Dissertations

This research explores the legitimation of contested consumption practices in the context of a highly competitive online gaming community. Building on prior research, which has relied on an institutional perspective to shed light on how perceptions of legitimacy form and evolve in the marketplace, this research explores the role of legitimacy at the level of consumption communities to highlight the ways in which consumers socially construct “collective frames” which give meaning to action and organize these communities. In the empirical context studied here, online gamers have incorporated user-created modifications (e.g., modified game accessories, or "mods") into game play over the …

Life-Cycle Analysis Of A Cement Manufacturing Plant Co-Firing Hazardous Waste In The Usa, Stephen P. Holt

Theses and Dissertations

The purpose of this work was to determine the overall environmental impacts associated with the co-firing hazardous waste by burning in a cement kiln to replace the use of coal in the cement manufacturing process. This environmental assessment was conducted using LCA methodology. Understanding the environmental impacts associated with burning hazardous waste in a cement factory could help shape national environmental policy, regulations and the need for site specific human health risk assessments in the environmental regulatory permitting processes. Accordingly, the primary objective of this study was to evaluate the environmental impacts from the hazardous waste burning for energy recovery …

Improving Cooling Tower Chemistry Control And Cost Savings Through Automation, Ryan Matthew Maxwell

Theses and Dissertations

Proper chemistry control of cooling towers reduces corrosion, biological growth, and precipitation of solids. Therefore, improving control can lead to increased equipment life, operating efficiency, and safety. Chemistry of cooling towers is highly dependent on loading, weather, and time. As such, cooling tower chemistry varies day to day and even hour to hour, requiring either continuous controls or large operating bands. Through automation, 24/7 monitoring and control can be achieved, allowing for deliberate operation within tight operating bands. As a direct result of automation water consumption has been reduced by 9.1 million gallons per year, CL-49 use has been reduced …

Business And Security In The Age Of Terrorism: The Long-Term Effects Of The September 11 Terrorist Attacks On Seaport Governance And Control, Daniel J. Ostergaard

Theses and Dissertations

The primary research goal of this dissertation is to improve our theoretical understanding of the longterm effects of major transnational terrorist events on securityrelated institutional changes for business. To accomplish this goal, the September, 11, 2001, terror attack was chosen as the starting point for this research. The research context is the governance of seaport security. Using grounded theory to develop comparative case studies of several major security initiatives in the maritime industry after 9/11, this dissertation shows that a terrorist event initiates a process of institutional change that emerges over time as initial securityrelated ideas cascade into concrete actions. …

Implementation Of Agile Project Management In The Classroom, Michael Jerrod Myers

Theses and Dissertations

The world of engineering and engineering practices is advancing rapidly. In response to this rapid change, engineering education practices have to advance to ensure students are properly trained for the workforce. The purpose of this report is to address and substantiate the hypothesis that if engineering instruction incorporated Agile project management methods, then students will be challenged by professors to accomplish course objectives with a systematic and timely approach that will improve assessment performance metrics and present the framework of how agile methods of project management can be integrated into the classroom. The agile methods incorporated will also encourage the …

Three Essays On Institutional Sensemaking Of Political Connectedness, Tolga Ulusemre

Theses and Dissertations

Through a collection of three integrated essays, this dissertation investigates how institutional logics shape the way firms and their decision makers perceive, interpret, and respond to political connectedness. More specifically, it elaborates on the cognitive mechanisms through which institutional logics affect responses to political connectedness. Essay 1 provides a fresh perspective to studying political connectedness by showing how the differences in the interplay between multiple institutional logics generate opposing logics – bureaucratic logic in developed countries vs. patrimonial logic in emerging countries –, which lead to two dissimilar forms of firm-government interaction across countries. Essay 2 proposes a new conceptual …

Investigating The Role Of Internal Hospital Factors And The External Environment On Healthcare Quality Outcomes And Patient Choice, Deepa Wani

Theses and Dissertations

The healthcare landscape has been changing rapidly with changes in the reimbursement system, financial incentives for using information technologies, pay for performance programs for quality improvements and increased demand for hospital services from millions of newly insured patients. Understanding the impact of these policy changes in an operations management context has been an understudied area. We contribute to the literature by incorporating research streams from healthcare, economics, marketing and quality management. This dissertation consists of three studies. The first study examines the impact of the mandated use of electronic health records, and finds that such records not only improve the …

The Structural Choice Of A Senior Marketing Executive In The Top Management Teams In Mncs In Usa, Uk And Germany: Antecedents And Impact On Firm Performance, Kurt John Gleichauf

Theses and Dissertations

The role of the Chief Marketing Officer (senior marketing executive) has received minimal attention in the literature. Only recently has academic research investigated the position of the senior marketing executive. This dissertation uses neo-institutional and contingency lenses to extend prior theory and add cross-national perspectives on marketing management structural choices. An analysis of secondary data sources is used to clarify the key antecedents involved in the organizational choice of a senior marketing executive as a structural response in both one-tier and two-tier board governance systems. Possible mechanisms for the hypothesized effects are presented. Further, gaps in the prior literature on …

Three Essays On Corporate Governance And Corporate Social Responsibility, He Wang

Theses and Dissertations

In recent years, corporate social responsibility (CSR) activities, which are firms actions that go above and beyond the interests of the firm to further the social good, have become common practice. While extant literature on CSR largely investigates the consequences of CSR activities, only a few studies identify the determinants of CSR. This dissertation extends a growing literature on the determinants of CSR by exploring the impact of corporate governance on CSR activities in three related essays. The first essay investigates the impact of family control on CSR performance. Using newly collected data on the ultimate ownership structure of publicly …

The Competitive Environment Of Community Banking And The Potential Impact On Microenterprise Entrepreneurs' Access To Bank Financing, Robert D. Morrison

Theses and Dissertations

Over the past 35 years, Great Depression era regulatory restrictions on the geographic area of operation and the scope of financial services banks can offer have change significantly. These changes fueled a surge of merger activity and resulted in a 70% decrease in the number of bank charters by 2015. Currently, community banks hold only 14% of bank assets in the US; nonetheless, they play an important role in the US economy because they continue to provide the majority of funding to small businesses. This study finds that over 83% of bank failures occurred in metropolitan areas despite the distribution …

Identifying Elements Of A Climate For Sustainability, Rosemond A. Moore

Theses and Dissertations

Sustainability as an area of research is growing in importance not only among academicians, but practitioners as well. A 2010 Accenture study of 700 CEOs found that 93% identified sustainability as important to the long term future success of their organizations. Utilizing CEO sustainability statements Content Analysis was conducted to understand and identify those key elements necessary for a climate for sustainability. A climate for sustainability is one in which sustainability policies, practices, and procedures drive behaviors that are rewarded, supported, and expected within an organization.

Content analysis of CEO statements from organizations recognized for both their sustainability practices as …

Feasibility Study Of An Alternative Approach To Recycle Shipping Containers, Tofig Mammadov

Theses and Dissertations

In this research, the author proposes to study the feasibility of applying ISO shipping containers as alternative construction materials. Using retired shipping containers for dwellings, offices or other construction purposes is an environmentally friendly idea. The "green generation" constitutes a battle against harmful effects of industrial developments. Motivated by the green movement, this research addressed the recycling of shipping containers in the construction market. Particularly, this research studied the recycling of shipping containers for the purpose of student housing construction.

The design and justification of the implementation of the innovative construction materials was achieved through the application of Building Information …

A Process Improvement Study On A Military System Of Clinics To Manage Patient Demand And Resource Utilization Using Discrete-Event Simulation, Sensitivity Analysis, And Cost-Benefit Analysis, Michael Q. Corpuz

Theses and Dissertations

Inefficiencies in the healthcare system are a growing concern. Long wait-times are a concern at military clinics because it takes servicemembers away from performing their duties. Managing wait-times are particularly challenging due to frequent relocations of servicemembers and variable patient demands that are less likely to be experienced by civilian clinics. Military clinics must be capable to meet increasing demand when servicemembers require a Deployment Health Assessment; it also needs to be capable of handling an instantaneous surge of walk-ins when a medical incident occurs in the local area. It must be able to meet these demands in a fiscally …

Modeling And Simulation Of Evacuation Plan For Hancock Stadium, Nirmal Neranjan Weerasekara

Theses and Dissertations

The goal of this study is to use Modeling and Simulation of Evacuation Plan (MSEP) to support management to execute proper evacuation plan in case of emergency at Hancock Stadium in Illinois State University. Analyses of the research literature and evacuation scenarios are used to build a simulation system that will connect a description of emergency and evacuation situation with its context. It shows how an evacuation plan actually functions. The results of the study will help safety managers to understand the current situations of evacuation according to the specific simulation scenarios. The evacuation simulation is categorized according to the …

Examining The Impact Of Offshoring And Level Of Preparer Judgment On The Audit Review Process, Kristen Kelli Saunders

Theses and Dissertations

Offshoring audit tasks is becoming common among international accounting firms. Although tasks currently performed offshore require preparers to exercise little or no professional judgment, firms are poised to expand the volume and scope of procedures performed offshore. While critics argue that offshoring results in reduced audit quality, advocates maintain that offshored procedures are reviewed and supervised by U.S. auditors, and that offshoring may actually improve audit quality. However, little is known about how offshoring impacts reviewers and the review process. This study explores how offshoring interacts with varying levels of preparer judgment to influence reviewers’ judgments. Because firms plan to …

Three Essays In Banking: Corporate Governance, Internationalization, And Government Bailouts, Raluca A. Roman

Theses and Dissertations

This dissertation extends a growing literature on banking and finance by investigating bank corporate governance, internationalization, and bailouts. The first essay conducts the first assessment of shareholder activism in banking and its effects on risk and performance. Activism can create value and be an effective monitoring mechanism for banks, but it may also be a destabilizing mechanism, as maximizing shareholder value may cause financial instability. We focus on the conflicts among bank shareholders, managers, and creditors (e.g., regulators, deposit insurers, taxpayers, depositors). We find activism may generally be a destabilizing force, increasing bank risk-taking, but creating market value for shareholders, …

Three Essays In Finance, Liying Wang

Theses and Dissertations

This dissertation is composed of three essays on corporate credit markets and corpo- rate finance. The first essay examines the impact of unconventional monetary policies (UMPs), including Quantitative Easing (QE), Operation Twist (OT), and Forward Guidance (FG), on corporate credit markets. These policies were expected to reduce credit spreads by decreasing credit risk premium and/or liquidity premium, and to further lengthen borrowing maturity. During the crisis, Quantitative Easing (QE) 1 reduced these risk premia as expected. However, after the crisis, QE 2 and Oper- ation Twist announcements increased fears of a weaker economy and, consequently, widened credit spreads. In contrast, …

Ceo Characteristics And The Choice Of Using Non-Financial Performance Measures In Compensation Contracts, Melloney C. Simerly Ph.D.

Theses and Dissertations

This study examines how CEO characteristics influence the decision to use non-financial performance measures (NFPM) in compensation contracts. Specifically, I examine the CEO characteristics: gender, age, tenure, risk-aversion, overconfidence, and sensitivity of wealth. Using trait theory and the extant literature examining NFPM, females, age, tenure, and risk-aversion are expected to be positively associated with the use of NFPM while competing hypotheses are presented for overconfidence and sensitivity of wealth. Employing a two-way fixed effects method, controlling for fixed effects at the firm and year level, I find that female CEOs are positively associated with the use of NFPM because of …

Individual Traits And Entrepreneurial Intentions: The Mediating Role Of Entrepreneurial Self-Efficacy And Need For Cognition, Chao Miao

Theses and Dissertations

The field of entrepreneurship is rapidly advancing and matures as a discipline that receives substantial amount of attention. One popular area of research in the discipline of entrepreneurship is to investigate one’s intent to start a business, which is entrepreneurial intention. This is an important construct that warrants ongoing research because entrepreneurial intention is not only a great predictor of entrepreneurial behavior but also an important step in the process of becoming an entrepreneur. The present study, based on a sample of 321 subjects along with 264 observers, makes five contributions to the entrepreneurship literature. First, I examined the psychometric …

Applying The Transtheoretical Model Of Change To Ergonomic Intervention, Charmaine A. Beckford

Theses and Dissertations

This applied dissertation identified a more effective method of preventing workplace injuries for the employees in a large, private not-for-profit university, in southern Florida. The study lasted over the course of two months, allowing employees’ ample time for effective participation in a structured study design and interviewing the employee participants.

The study evaluated the effects of the transtheoretical model of change (TTM) on ergonomic intervention. The model established the relationship of individual decision making self-efficacy and characterized (a) the relationship between tailoring interventions to match a person’s readiness (stage of change) and ergonomic intervention; (b) the TTM in symptoms occurrence; …

When Do Political Ideologies Affect Brand Extension Evaluation? The Role Of Analytic Versus Holistic Mindsets, Cristobal Barra

Theses and Dissertations

Political ideologies are becoming an important focus of attention in the marketing literature. This research examines the impact of political ideologies on consumers’ evaluation of brand extensions. In a series of six studies, this work shows how, and under what conditions, liberals evaluate brand extensions differently than conservatives. Because liberals are more open to new experiences, and tend to seek novelty, while conservatives show stronger preferences for order, structure, and conventional things, liberals are expected to react more favorably to new stimuli, as in the case of dissimilar brand extensions. However, the effects of political ideologies are dependent on some …

Product And Consumer Characteristics As Moderators Of Consumer Response To Sustainable Products, Kealy Carter

Theses and Dissertations

This dissertation consists of two essays. In both, product sustainability is broadly focused on the environmental and social performance (Luchs et al. 2010) of a product. The first essay explores the role of firm sustainability reputation in behavioral intentions for sustainable products. Additionally, this essay applies construal level theory (Liberman and Trope 1998; Vallacher and Wegner 1985, 1987) and addresses the situation that exists wherein sales of sustainable products produced by firms founded under sustainability principles are more stable than those produced by traditional firms (Clifford and Martin 2011). The second essay introduces a measure of consumer perceived product sustainability …