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  Partner: UNT Libraries
 Language: English
 Collection: UNT Theses and Dissertations
Accounting Measurement Bias and Executive Compensation Systems

Accounting Measurement Bias and Executive Compensation Systems

Date: December 1994
Creator: Boone, Jeffery Paul
Description: This dissertation presents empirical evidence intended to help answer two research questions. The first question asks whether executive compensation systems appear to exploit the bias in accounting-based performance measures in order to reduce the volatility in executive compensation and to allocate incentives more effectively across the range of activities performed by the executive. The second question asks whether compensation systems systematically differ between firms that use alternative accounting methods and whether any such systematic difference helps explain accounting choice. Parameters estimated in fixed-effects endogenous switching regression models were used to test the risk-shielding and incentive-allocation hypotheses. The models were estimated across a dataset consisting of 1151 executive-year observations of annual compensation paid to 222 top-level executives in 40 oil and gas firms. The dataset was partitioned by accounting method and separate models estimated for the full cost and successful efforts partitions. The tests provided modest support for the risk-shielding and incentive-allocation hypotheses, revealing that accounting measurement bias is used to focus incentives for effort in the exploration activity and to reduce executives' exposure to production risk. The design also allowed an estimate of the proportional change in compensation that was realized from the accounting choice actually made.
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Accounting Regulation and Information Asymmetry in the Capital Markets: An Empirical Study of Accounting Standard SFAS no 87

Accounting Regulation and Information Asymmetry in the Capital Markets: An Empirical Study of Accounting Standard SFAS no 87

Date: August 1994
Creator: Lin, Wen-shan
Description: This study uses both basic and self-selection regression models to test three hypotheses about the effect of SFAS 87 disclosures on information asymmetry during 1985- 1987. Both types of models test the hypotheses after controlling for changes in the inventory holding and order processing costs of the spread, while the self-selection models also control for potential self-selection bias.
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Accounting Releases of the United States Securities and Exchange Commision

Accounting Releases of the United States Securities and Exchange Commision

Date: 1948
Creator: Duke, Charles Marcus
Description: The purpose of this study is to examine the technical accounting statements of the Securities and Exchange Commission to determine the extent of agreement between them and the opinions of the leading authorities in the field of accounting and the extent to which the advanced accounting students at North Texas State Teachers College have mastered the principles expressed in the statements.
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Accreditation Facilitation Projects:  Supporting High Quality Early Childhood Education and Care

Accreditation Facilitation Projects: Supporting High Quality Early Childhood Education and Care

Date: May 2013
Creator: Reinke, Stephanie L.
Description: High-quality early childhood education and care (ECEC) are linked to positive developmental outcomes for children. Systems have been created to define, measure and promote high-quality ECEC. National accreditation status is deemed the gold standard of a high-quality program, yet many centers are unable to achieve this without assistance. With the help of Accreditation Facilitation Projects (AFPs), many low-income centers are able to achieve accreditation. Centers collaborating with an AFP reap many benefits including financial support, ongoing training and mentoring, and guidance through the accreditation process. AFPs invest greatly in the centers they collaborate with and the longer the center takes to achieve accreditation, the more resources an AFP must expend. The purposes of this study were to understand if the educational level of center director, the total enrollment of a center, or the percentage of children receiving government subsidies could predict the time it takes for a center to complete the accreditation process while receiving assistance from an AFP, and to determine if there are differences in attitudes about program accreditation between center directors and early learning specialists who serve as accreditation mentors to the directors. Findings revealed that a) the higher educational level of program directors is associated with ...
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Acculturation, Acculturative Stress, and Anxiety Among Hispanic Undergraduates

Acculturation, Acculturative Stress, and Anxiety Among Hispanic Undergraduates

Date: May 2011
Creator: Durón, Kelly M.
Description: First generation college students face some unique challenges in the pursuit of higher education. Aside from academic stressors, there are stressors related to social and cultural transitions which may exacerbate pre-existing emotional or psychological distress. Research suggests that acculturation influences psychological well-being and development. The current study examined the relationships between acculturation, acculturative stress, socio-economic status, and symptoms of anxiety among first-generation college students of Hispanic origin. Participants (N = 125) included those who were first in their family to attend college and were primarily female, of traditional college age, and of Mexican heritage. All measures were self-report and were completed online. Overall, this study was inconclusive as most analyses were underpowered. The present study failed to support a relationship between style of acculturation and symptoms of anxiety, although, experiencing Anglo marginality was related to high levels of acculturative stress and anxiety. Finally, regression analysis revealed that acculturative stress, age, and Anglo marginalization were significant predictors of anxiety and accounted for 31% of variance in anxiety. Implications of the present study were discussed. Further study with adequate power is highly recommended.
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Acculturation and Depression in Older Mexican American Adults: the Role of Social Support

Acculturation and Depression in Older Mexican American Adults: the Role of Social Support

Date: August 2012
Creator: Caballero, Daniela
Description: Despite socioeconomic disadvantages, less acculturated Mexican Americans tend to exhibit better mental health than their more acculturated counterparts. However, in the case of older Mexican American adults, research has demonstrated the opposite to be true (Gonzalez, Haan, & Hinton, 2001). A variable of interest potentially responsible for this difference is social support. Thus, the current study proposed to investigate the mediation and moderation effects that social support has on the relationship between acculturation and depression in older Mexican American adults age 60 or older. Data from the Health and Retirement Study (HRS) was analyzed. Results showed that the mediating effect of contact with one’s children (-.109*) and the moderating effect of total social support and contact with one’s children (-.127*; -.103*) were statistically significant in the relationship between acculturation and depression. Although these effects are small they may still hold important implications for better understanding this population.
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Acculturation and Sociocultural Influences as Predictors of Family Relationships and Body Image Dissatisfaction in African American, Hispanic American, and European American Women

Acculturation and Sociocultural Influences as Predictors of Family Relationships and Body Image Dissatisfaction in African American, Hispanic American, and European American Women

Date: December 2006
Creator: Garcia-Rea, Elizabeth Ann
Description: Ethnic differences in etiological factors linked to body image dissatisfaction and eating disorders were examined. In addition, the interaction of acculturation and body image dissatisfaction in influencing minority women's relationships with their parents was investigated. Participants consisted of 302 undergraduates from three ethnic groups: Caucasian, Hispanic American, and African American women who were administered self-report measures. Differences were not found between the groups in body image dissatisfaction. Low self-esteem, internalization of the thin ideal, and family emphasis on weight and appearance were all related to more body image dissatisfaction for each of these groups; however, differences in degree of endorsement were also noted between the ethnic groups on these factors. Based on the interaction findings (body image x acculturation) separation from one's mother was found in the area of attitudes and emotions for the Hispanic sample but not for the African American sample on any of the parent scales. Areas for future research and implications for diagnosis and treatment of minority populations are also discussed.
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Acculturation Level, Generational Status and Gender: Their Role in Acculturative Stress in Young Adolescent Mexican Americans

Acculturation Level, Generational Status and Gender: Their Role in Acculturative Stress in Young Adolescent Mexican Americans

Date: August 2004
Creator: Manning, Suzanne C.
Description: The purpose of this study was to determine relationships between acculturation level, generational status, and gender with acculturative stress. Acculturation level was determined by the Acculturation Rating Scale for Mexican Americans-II (ARSMA-II) and acculturative stress was determined by the Societal, Attitudinal, Familial and Environmental Acculturative Stress Scale-Children's Version (SAFE-C). Subjects included 1268 Hispanic children ages 11-15. In order to validate the usefulness of the ARSMA-II with this sample, analyses were conducted between acculturation level and generational status. The Pearson product moment correlation (r=.44) and the ANOVA between the mean acculturation score and generational status were significant. However, the mean acculturation score from this study was considerably lower than the ARSMA-II score; therefore, new acculturation levels were developed to establish local adolescent norms for the ARSMA-II. All analyses involving acculturation levels were conducted using both the ARSMA-II and new acculturation levels because 300 subjects were reclassified with the new norms. Significant results were similar using both acculturation levels; however, there were more between group differences using the new acculturation levels. It was hypothesized that as acculturation level increased toward the Anglo culture, acculturative stress would decrease. The one-way ANOVA confirmed this relationship. It was also hypothesized that as generational status increased, ...
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Acculturation, Parental Control, and Adjustment among Asian Indian Women

Acculturation, Parental Control, and Adjustment among Asian Indian Women

Date: May 2007
Creator: Varghese, Anitha
Description: The present study examines the relationship between acculturation, parental control, and psychological adjustment among adult first and second-generation Asian Indian women who have immigrated, or whose parents have immigrated to the United States, from the Indian state of Kerala. Data from 73 participants indicate second-generation immigrants report poorer psychological adjustment than do their counterparts. Additionally, regression analyses reveal discomfort towards Kerala culture significantly predicts depressive symptoms, while high maternal control predicts self-esteem. Qualitative data were collected to provide richer understanding of immigrants' adaptation to the U.S. Implications of this research may impact mental health practitioners' ability to improve quality of life with Asian Indian women from Kerala.
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Acculturative Processes and Their Impact on Self-Reports of Psychological Distress in Mexican-American Adolescents

Acculturative Processes and Their Impact on Self-Reports of Psychological Distress in Mexican-American Adolescents

Date: May 2003
Creator: Garrison, Lance A.
Description: The current study examined the effects of acculturative processes on the self-report of behavioral problems in Hispanic children ages 11-14. Acculturation was measured by the Acculturation Rating Scale for Mexican Americans-II (ARSMA-II) (ã Sage Publications, Thousand Oaks, CA, www.sagepub.com) (Cuellar, Arnold, and Maldonado, 1995) and the self-report of behavioral symptoms was assessed using the Youth Self-Report (ã T.M. Achenbach, Burlington, VT, www.aseba.com) (Achenbach, 1991). It was hypothesized that while both the linear and orthogonal categories of acculturation would account for a significant proportion of the variance in behavior problems in this age group, the orthogonal model would account for a larger proportion of variance due to its multidimensional nature. As well, it was hypothesized that the experimental Marginalization scales of the ARSMA-II would be predictive of behavioral problems. Multivariate analysis of variance was used to test these hypotheses and results were non-significant for the linear, orthogonal, and marginalization categories. The effects of the ethnic/cultural homogeneity of the region from which the sample was drawn, the buffering of social support, and the developmental aspects of ethnic identity are discussed as factors which may have influenced the potential impact of acculturative stress on psychological and behavioral functioning.
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