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Accounting Releases of the United States Securities and Exchange Commision
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.
The Advancement of the Negro within Business and Professional Enterprise in Texas Since 1900
"This research study shall be the advancement of the Negro within business and professional enterprises in Texas since 1900. The objective is to discover if and where the colored people have made progress. If progress has been made, it must be due to some prevailing influence, and if no progress has been made, there has evidently been some hindering cause. This research shall try to discover these factors and record the results as they affected the progress of these people. It is the intention of this writer to race the educational, economic, and social advancement of these people and to show in what fields of endeavor they have advanced and in which fields they have failed. This advancement shall be traced from the year 1900 to the year 1950, showing the progress in ten year intervals."-- leaf 1.
After-Sales Service Contracting for Excellence in Life-Cycle Cost Management: Numerical Experiments and Systematic Review of Analytical Models
This research adds to the literature and provides insight to practice via three essays that increase understanding about the applications and consequences of the two new approaches to the after-sales service governance: warranty contract and performance-based contracts. First, we attempted to enhance our knowledge of the modeling of the after-sales service process. In the first essay, the research papers with analytical models of after-sales services to present current trends, issues, and future research directions in the literature are classified. In the second essay, the effect of the warranty contract on the supplier's product quality improvement efforts in the context of capital goods is examined. Three sets of optimization models reveal that the existence of a warranty improves product quality. In the third essay, the performance-based contract is examined in the context of the warranty contract. The numerical experimentations conducted demonstrate that the performance-based contract is superior to the warranty contract in terms of the supplier's product quality efforts and the customer's total cost of after-sales services. The alignment of incentives based on the product performance tackles the issues presented in the traditional after-sales service contracting. Collectively, the three studies presented in this research expand our understanding of after-sales service contracts. Thus, the research presents managerial implications and adds to the existing body of knowledge in after-sales service research.
The Airline Industry of the United States, 1940-1946
The writer purposes in this study to make a survey of the airline industry in the United States from 1940 through 1946. Various phases of the development and present status of air commerce are to be dealt with, including historical growth of the airline industry, the present significance of air transportation in the nation, the federal regulation of airplanes, problems and services involved in commercial air transportation, the operation of airlines, and the future of air transportation.
All for the Greater Good: A Strategic, Tactical, and Operational Level Analysis of Supply Chain Goal and Incentive Alignment
Goal and incentive alignment are a means of establishing collaborative behavior in supply chains. Essay 1 examines goal and incentive alignment at the strategic level in the purchasing process. It employs survey research in conjunction with structural equation modelling to examine the source selection strategy as a means of aligning the goals of the offeror with those of the buyer. Essay 2 examines goal and incentive alignment at the tactical level. It uses discrete event simulation to explore how the pursuit of localized profit objectives affects the global profitability of a supply chain. Lastly, Essay 3 examines goal and incentive alignment at the operational level. By employing a hybrid simulation approach to model a complex product refurbishment process, this research demonstrates that evaluating subprocesses based solely on their throughput does not equate to greater cost savings for the company at the focal point of this case study. These essays contribute to the body of knowledge in several ways. To the best of the author's knowledge, Essay 1 demonstrates the first empirical linkage, in the realm of public procurement, between the fear of a bid protest and the appropriateness of the sourcing strategy. Similarly, Essay 2 represents the first adaptation of Sterman's Beer Game to a format in which the value of products increases while they travel downstream. It also stands as the first research to quantitively explore the value of supply chain cooperation as a function of relative position in a supply chain. Lastly, the methodology employed in Essay 3 answers calls for research as they pertain to the need for case studies from industry, as well as the need to preserve the ‘real-world' context in complex, industry-based problems.
Ambient Darkness and Consumer Behavior
Ambient lighting has emerged as a key atmospheric factor influencing how consumers process environmental cues and their behaviors. However, surprisingly little research has examined how people think and feel in the dark (lower than 15 lux). This is particularly relevant given that consumers routinely work, pay bills, relax, consume and make purchases in settings with little or no light. My dissertation addresses this gap by examining how consumers regulate their goals and process information when the light is off, and how that impacts their decision making in three substantive domains: risk-taking behavior, decision quality, and persuasion. In Essay 1, I propose darkness enables risk-taking behavior, and this effect happens through the calmness and relaxation induced in the dark. One caveat is that the decisions have to be made in a familiar setting. The effect was reflected in participants' decisions to invest in riskier yet lucrative stocks, to gamble with the riskier choice, to eat at a foreign restaurant, and to choose a supplement that has potential side effects in a field experiment and three lab experiments (pre-registered). In Essay 2, I propose that when the light is off, consumers are indeed induced to adopt an effortful processing mode. Across four experiments (one field experiment, two lab experiments, and one online experiment), darkness promotes higher quality decisions across consumption contexts (financial, food, and product choices) compared to higher luminous levels. Together, this dissertation explores the intriguing phenomenon of ambient darkness and extends current understandings on ambient lighting and consumer behavior. The essays also offer robust findings through field and lab experiments with tendency and incentive-compatible outcomes.
American Export Trade with Mexico
The purpose of the study is to make a survey and analysis of the export trade of the United States with Mexico. Attention is given to the kinds and types of goods exported to Mexico and imported from it, to the value of the trade, to some ways of carrying it on, and to aspects of Mexican life that influence trade relations.
An Analysis of Bargaining Unit Determinations at Three Government Installations
It was the purpose of this thesis (1) to examine and analyze criteria to be considered in appropriate unit determination; (2) to observe and analyze the unit determination experience, under Executive Order 10988, of three Government installations in the Supply and Maintenance Command, Department of the Army; and (3) to draw inferences, conclusions, and recommendations from the unit determination experience of these three installations.
An Analysis of Commercial Courses Offered in District Eight by Thirty-One Texas Public High Schools, Members of the Southern Association of Colleges and Secondary Schools
The purpose of the study is to show the similarity and dissimilarity of the business curricula in the thirty-one Texas public high schools of District Eight, members of the Southern Association of Colleges and Secondary Schools.
An Analysis of Information Technology (IT) Post-Adoption Behavior
The primary focus of this research is explicating the role of emotion in IT post-adoption behavior. Studied in the context of intelligent personal assistants (IPA), a class of conversational artificial intelligence (AI), the first study integrates elements from computer science, communications, and IS disciplines. The research identifies two constructs vital for speech-based technologies, natural language understanding, and feedback, and examines their role in use decisions. This work provides guidance to practice on how best to allocate R&D investments in conversational AI. The second essay examines the IT continuance through the theoretical lens of the expectation-confirmation model (ECM), incorportating cognitive and emotional satisfaction into the ECM framework. Empirical testing of the model suggests that it offers additional clarity on IT continuance phenomena and provides a significant improvement to the explanatory power of ECM in the context of an emerging technology. The third essay is one of the earliest efforts to conceptualize and test a theoretical model that considers emotional attachment in IT continuance behavior. This essay develops a novel model to investigate this phenomenon based on emotional attachment theory, and empirically validates the proposed model in the context of conversational artificial intelligence systems. While the existing theories of IT continuance focus on purely rational, goal-oriented factors, this study incorporates non-cognitive aspects by including the emotional consequences of IT continuance and offers evidence that attachment can exist even in the absence of cognitive factors.
An Analysis of the Philosophy and Trends of the High School Commercial Curriculum
This study is designed to set forth the philosophy and indicate trends in the teaching of commercial education in the high schools of the United States.
Attaining Team Psychological Safety to Unlock the Potential of Diverse Teams
Team psychological safety fosters interpersonal risk-taking and constructive debate. Yet, how psychological safety develops in diverse teams needs to be explained. I apply collective regulatory lenses to shed light on how collective prevention focus (status quo) and collective promotion focus (growth) uniquely affect team psychological safety. I believe promotion focus makes it easier to attain psychological safety, while prevention focus makes it harder. Under a collective promotion lens, teams seek growth. Under a collective prevention lens, teams desire protection and not making things any worse. A pilot study of 76 students in 17 student project teams provided initial support for individual relationships in my model. In Study 2, an experiment, I manipulated team regulatory foci in three tasks (building towers, selling a house, negotiating a salary). I did not find significant mean group differences in psychological safety between promotion (n = 17) and prevention (n = 15) teams; yet, promotion teams experienced greater team viability in the final activity. In Study 3, I employed an experimental vignette method that suggested leadership conditions (e.g., leader humility vs transactional leadership) created differences in regulatory foci and subsequent differences in psychological safety with 343 working professionals in 7 scenarios.
Attracting the Right Partner: Signaling in Business-to-Business Relationships
In the pre-relationship exploration stage of a business-to-business (B2B) relationship, firms find it difficult to evaluate other parties because of the prevalence of information asymmetry. Firms must make informed decisions, otherwise, they end up in a contentious long-term relationship, which adversely affects the performance of both sides. While majority research on B2B relationships is focused in the post-relationship phase, very little has been done to identify strategies that firms can adopt to signal their firm characteristics in the pre-relationship phase. This is important, as such signals can help firms make informed purchase decisions by cutting through the information asymmetry. Also, sending the right signals can help firms extract a price premium from their prospective partners, contributing positively to their bottom line. Therefore, this dissertation consists of three essays with the objective to (i) identify positioning strategies that sellers can use to signal firm characteristics and test which elements of firm characteristics enable them to extract a price premium (ii) identify branding strategies that sellers can use to signal firm characteristics and test which elements of firm characteristics enable them to extract a price premium (iii) investigate signals that affect firm performance.
Augmented Reality Intentions in Social Networking and Retail Apps
This dissertation contributes to IS research by explaining user intentions while using AR features in mobile social networking and retail app contexts. It consists of three essays, which use partial least squares modeling to analyze different consumer behavior models. The first essay examines the influence of quality, human, and environmental factors on AR reuse intention in a mobile social networking context. The second essay introduces position relevance, a new construct essential to AR research in e-commerce, and it looks at the influence of this construct and app involvement on user purchase intention, while using view-in-room features on mobile retail apps. The third essay examines the influence of service quality and visual quality on recommendation intention of mobile retail apps while using view-in-room features compared to shopping without using these AR features.
Behavioral Transportation: The Role of Psychological, Cognitive, and Social Factors in Distracted Driving Behavior
Logistics 4.0 suggests that increased automation can enhance performance, while Logistics 5.0 emphasizes the advantages of a modern workforce that combines humans and emerging technologies. However, the logistics industry needs a deeper understanding of human factors, an area that has been overlooked so far. To bridge this research gap, this dissertation investigated distracted driving behavior among individuals involved in transportation and logistics-based applications. This investigation employed both qualitative and quantitative research methods. Essay 1 focuses on a systematic literature review (SLR) that comprehensively analyzes published research on self-response studies regarding distracted driving behavior. The study identifies five overarching categories of distractions: (a) cell phone-related, (b) technology-related, (c) nontechnology-related, (d) psychological, and (e) personality. The findings underscore the substantial research conducted on self-reported distractions associated with cell phones and technology. Essay 2 employs the protection motivation theory (PMT) to develop hypotheses that predict the engagement of young drivers in texting while driving (TWD). In addition to TWD, the survey also included cognitive failure to examine the indirect effects of PMT on TWD within a mediation framework. The results, obtained through structural equation modeling with 674 respondents aged 18-25, indicate that several factors including response cost, threat vulnerability, cognitive failure, self-efficacy, and threat severity influence TWD behavior. Essay 3 investigates the influence of young drivers' respect for safety, neutralization techniques, and polychronicity on distracted driving behavior (DDB), based on the cognitive dissonance theory (CDT). The findings, drawn from 326 respondents aged 22-29 years, indicate that drivers who prioritize safety (respect for safety) are less likely to engage in DDB. Lastly, Essay 4 takes a survey-based approach to explore how factors such as respect for safety, polychronicity, and cognitive failure influence the likelihood of engagement in distractions among industrial operators, specifically forklift drivers, in warehouse and distribution centers (WDCs). The study's results indicate …
Brand Rivalries and Their Effect on Consumer Choices
This dissertation extends our understanding of how rivalries are formed, what their antecedents are, and how and why they influence consumer choices. Furthermore, the psychological processes underlying the rivalry effects and the moderating effects of temporal focus are uncovered.
Choice Androgyny
This work provides an alternative theory of gendered consumption that explains chronic and situational shifts in consumers' preferences for masculine, feminine, and androgynous choices, beyond the effects of gender identities.
Client Narcissism and the Decision to Switch Tax Professionals
Contentious interactions may arise between a tax professional and client upon a disagreement over a tax position. In an increasingly competitive tax return preparation market, these contentious interactions represent a significant threat to tax practitioners' client satisfaction and retention objectives. I conduct an experiment in which I examine the effect of three factors on tax clients' (1) likelihood to accept the advice of the tax accountant and (2) likelihood to switch tax accountants upon receiving professional advice counter to their preferred tax position. The three factors are: (1) clients' antagonistic narcissism; (2) clients' relationship with the accountant; and (3) how the advice is framed by the tax accountant. The results are based on a sample of 93 taxpayers. First, this study examines how clients' measured levels of narcissistic antagonism (hereafter, antagonism) impacts their reaction to "being told no" by their tax professional. Results indicate that upon the receipt of advice contrary to their preferences, highly antagonistic clients are more likely to (1) engage in a contentious interaction with their professional and (2) switch to a new tax professional. Supplemental path analyses document that individuals with high levels of antagonism cognitively react to instances of "being told no" by simultaneously devaluing their professionals' credibility and role as a client advocate, leading to these aggressive behaviors. This study also examines how the social closeness of the professional-client relationship influences the argue and switch decisions. Multivariate analysis indicates that social closeness is significantly related to the argue and switch decision. However, univariate results do not show significant relationship between social closeness and each of the decisions individually. That is, I find partial support for the professional publications and AICPA recommendations that tax practitioners should develop personal relationships with their clients to improve client satisfaction and likelihood of retention. Clients are marginally more likely …
A Comparison of Methods in Teaching Gregg Shorthand
The purpose of this problem is to make a comparative study of methods in teaching Gregg shorthand. The problem is to compare the methods of approach, procedures, and techniques used, and to determine what has been accomplished in the way of experiments which have been performed by the different writers.
A Comparison of Student and Teacher Objectives at Brantley-Draughon College, Fort Worth, Texas
This study involves three things: first, a comparison of the general objectives of students and teachers; second, a comparison of jobs wanted by students with jobs for which the teachers think they are training their students; and third, a comparison of student and teacher objectives in the individual subjects.
Consequences of Coworker Bullying: A Bystander Perspective
Previous research on workplace bullying primarily focuses on two main actors – the bully and the victim – while neglecting a third actor: the bystander of the bullying. The prevalence of workplace bullying is increasing across organizations, resulting in more employees becoming subjected to the effects of workplace bullying. Furthermore, witnessing coworker-on-coworker bullying is likely to influence the relationships that the bystander has with the two coworkers involved in the bullying episode. Two areas are proposed to investigate their effect on the coworker bystander: coworker interpersonal justice and personal identification with coworkers. Coworker interpersonal justice involves the perceived fairness between coworkers, while personal identification refers to how these bystanders identify with the specific actors of the bullying event. In addition to work-related outcomes, bystanders are affected at a personal level. That is, being exposed to bullying situations causes these bystanders to alter their anxiety levels and their core affect, with core affect being a precursor to moods and emotions. In addition to the aforementioned outcomes of witnessing a coworker bullying incident, there are also contextual aspects which may influence these relationships. Personal-level factors, such as a bystander's empathy and sense of coherence (i.e., coping mechanisms), may influence the effect of witnessing a coworker being bullied. Similarly, the gender of the victim in relation to the gender of the bystander may also play a role. Using affective events theory, I investigate how witnessing coworker bullying in the workplace effects bystanders. This research employs a 2 x 2 experimental design with multi-wave data collection and an in-person lab session to test the proposed hypotheses. AET is operationalized by creating a fictional coworker bullying situation in which observers are either exposed to the bullying situation or not. This research offers several contributions to the management literature as well as to practitioners. First, it …
A Cooperative Part-Time Training Program in the Public Schools of Tulsa, Oklahoma
The purpose of this study is to present the basic facts and principles involved in the organization and administration of the cooperative part-time training program in the public schools of Tulsa, Oklahoma.
Corporate Environmental Litigations: Peer Effects and Its Relationship to Firm Environmental, Social and Governance (ESG) Performance
The dissertation analyzes three issues related to corporate environmental performance. In the first essay, I analyze the stock price reactions of the defendant firms and their peer firms to environmental lawsuits. Empirical evidence finds that the defendant and their peer firms experience negative and significant cumulative abnormal returns to the announcement of environmental lawsuits. Additionally, cross-sectional analyses find certain firm characteristics, such as profitability, growth opportunities and leverage can influence the market reaction. Furthermore, if the plaintiffs are government agencies or corporations instead of individual citizens, the defendant and peer firms experience higher negative market reactions. The second essay examines if a firm's environmental, social, and governance (ESG) performance can moderate the negative market response to environmental lawsuits. The results are mixed. The overall sample of the defendant and their peer firms show that ESG performance is not a significant factor in mitigating the negative market response. However, an interesting finding shows, for defendant and peer firms in the environmentally sensitive industries, better ESG ratings help reduce the adverse market reactions. The final essay investigates whether the defendant and peer firms improve their ESG performance in the next two years following the lawsuits. The results indicates that firms generally experience a drop in their ESG ratings in the year the lawsuits are filed. However, post-lawsuit filing years, there is a general trend for the defendant and peer firms in the environmentally sensitive industries to improve their environmental performance.
Corporate Social Responsibility and Brand Equity: Insights to Global, Luxury, and Co-Creation Brand Building Strategies
Given the growing number of socially conscious and ethical consumers, brands have been taking a strategic approach to corporate social responsibility (CSR) by integrating socially responsible activities into the brand's core value proposition in order to remain relevant in the marketplace and drive brand equity. Extant research on CSR has investigated its effect on various consumer behavior outcomes. However, from a brand-building perspective, there is still a lack of understanding on how to effectively leverage CSR, and not enough directions on how to overcome its challenges in order to build brand equity. Therefore, through three essays, the objective of this dissertation is to provide a deep understanding of the effect that CSR has on brand equity while revealing brand-building strategies that can be implemented to effectively leverage CSR, specifically within the (1) global, (2) luxury, and (3) co-creation contexts.
Creating Supply Chain Resilience with Information Communication Technology
Supply chain resilience refers to the capability of a supply chain to both withstand and adapt to unexpected disturbances. In today's turbulent business environment, firms are continually seeking to create more resilience within their supply chain through increased information communication technology use and enhanced business-to-business relationships. The focus of this dissertation is the investigation of how information communication technology creates resilience at the differing process levels of supply chain operations. Past research into information communication technology use within supply chains has often been conducted at the macro-level of supply chain phenomena. As such, there is still much to understand about how decision-makers interact with information communication technology at the micro-level of supply chain decision-making. A more in-depth, broad coverage of this interaction will provide both practitioners and academics a better understanding of how to leverage information communication technology in achieving supply chain resilience. To meet this aim, this dissertation contains three essays that re-orient conceptual thinking about supply chain phenomenon, explore how advances in information communication technology influence business-to-business relationships, and identify how information communication technology effects the decision-making of supply chain managers.
Curricular Offerings in Business Education in the Junior Colleges of Texas
The primary aim is to discover the number and nature of curricular offerings in the field of business education in the junior colleges of Texas. A secondary purpose is to study the growth and development of business education in the schools and colleges of the United States from the earliest days to the present period.
Cyber Risk Management in Supply Chains: Three Essays on Cyber Resilience, Business Continuity, and Information Security
This dissertation provides empirical and theoretical support for the antecedents and consequences of cyber resilience via three essays on cyber resilience. Essay 1 comprises 2 studies using a multi-method empirical research effort to determine whether emphasizing suppliers' implementation and use of business continuity management (S-BCM) is actually beneficial to buyers. In Study 1, data from 150 managers was collected via a survey-based questionnaire to determine whether buyers' adoption of monitoring supplier operational performance (MS-OP) and monitoring S-BCM (MS-BCM) enhances S-BCM implementation and use. Evidence from Study 1 suggests that MS-BCM is more effective than MS-OP. Moreover, the results suggest that while buyer power positively augments the effectiveness of MS-BCM, it actually has a diminishing effect on the effectiveness of MS-OP. Study 2 uses the data of 114 managers from a vignette-based experiment to determine whether S-BCM leads to improved buyer operational and financial performance. Study 2 offers evidence that confirms the positive link between S-BCM and buyer operational and financial performance. The results also suggest that the use of reward power further enhances the association between S-BCM and buyer performance. Using two studies, Essay 2 examines how supply chain power and learning can be related to cyber resilience capability. Study 1 indicated that powerful buyers and supply chain learning from new knowledge contribute to visibility to build cyber resilience while dominant suppliers are reluctant to share information. The results of Study-2 show that supply chain and operations managers believe that companies and their suppliers would have better operational performance if they invest in the accuracy of visibility. Moreover, supply chains properly can avoid, maintain, and recover from cyber disruption when real-time information is available. Essay 3 focuses on the role of downstream complexity along with enterprise resource planning (ERP) in building cyber resilience in supply chains. The results reveal that …
Death Awareness and Meaningful Work: Considering Mortality and How It Relates to Individual Perceptions of Work
While some individuals experience their work as meaningful, others, with the same job, do not. The purpose of this dissertation is to answer the following question: Why do different individuals, with the same job, view the meaningfulness of their work in conflicting ways? I draw on terror management theory and generativity theory to answer this question by testing the relationship between death awareness and meaningful work. The bulk of academic work concerning meaningful work focuses on its outcomes and few scholars have explained the antecedents of meaningful work. This study aims to extend empirical work of the relationship between death awareness and meaningful.
Decision Making in Alternative Modes of Transportation: Two Essays on Ridesharing and Self-Driving Vehicles
This manuscript includes an investigation of decision making in alternative modes of transportation in order to understand consumers' decision in different contexts. In essay 1 of this study, the motives for participation in situated ridesharing is investigated. The study proposes a theoretical model that includes economic benefits, time benefits, transportation anxiety, trust, and reciprocity either as direct antecedents of ridesharing participation intention, or mediated through attitude towards ridesharing. Essay 2 of this study, focuses on self-driving vehicles as one of the recent innovations in transportation industry. Using a survey approach, the study develops a conceptual model of consumers' anticipated motives. Both essays use partial least square- structural equation modeling for assessing the proposed theoretical models.
The Determinants and Consequences of Having a Chief Operating Officer
This study examines the determinant and consequences of having a chief operating officer (COO). Specifically, we investigate chief executive officer (CEO) related factors that affect the choice to employ a COO and look into the impact of having a COO on firm operational efficiency using a data envelopment analysis (DEA)-based measure. Although prior literature has extensively investigated the role of CEOs and chief finance officers (CFOs) on firm outcomes, few studies focus on the impact of COOs. Thus, this study explores characteristics associated with the likelihood that a firm will have a COO. This research also sheds light on the effect of COOs on firm operational efficiency because the core duties of COOs include optimizing operational performance and improving cost efficiency. Our results imply that CEO busyness, CEO ability, CEO demographic characteristics, and CEO network size have a significant impact on the decision to employ a COO. We also find that firms that have a COO have a lower level of operational efficiency than firms that do not. This result implies that the cost of having a COO outweighs the benefit of having one. The effects last for three years on average. Further, we find that firms with a COO have lower receivables turnover and sales to cost of goods sold ratio, lower sales to PPE expense ratio than firms without a COO. Finally, we find evidence that COOs with industry expertise are associated with higher operational efficiency than those without such expertise and outside COOs perform better than inside COOs in terms of operational efficiency.
Determinants of Corporate Governance Choices: Evidence from Listed Foreign Firms on U.S. Stock Exchanges
This study analyzes corporate governance practices of foreign (non-U.S.) issuers listed on the New York Stock Exchange (NYSE) and Nasdaq. Specifically, I examine the extent to which these foreign issuers voluntarily comply with U.S. stock exchange corporate governance requirements applicable to domestic issuers. My sample consists of 201 foreign companies primarily domiciled in Brazil, China, Israel, and the United Kingdom. I find that 151 (75 per cent) of the sample firms do not elect to comply with any of the U.S. corporate governance requirements. Logistic regression analysis generally supports the hypotheses that conformance with U.S. GAAP and percentage of managerial ownership are positively associated, and that percentage ownership by major shareholders is negatively associated with foreign firms electing to comply with U.S. corporate governance rules. This evidence is relevant for regulators and investors.
Determinants of Portfolio Manager Ownership
This paper investigates the determinants of mutual fund portfolio manager ownership and its association with fund performance. Using hand-collected data of 1,420 U.S. equity funds from 32 fund families, we find that variations in fund manager holdings are broadly consistent with optimal contracting theory instead of the result of managers' personal investment consideration. Portfolio manager ownership is positively and significantly correlated with variables that proxy for intensity of agency conflicts. Specifically, portfolio managers hold more mutual fund shares when the size of concurrently managed hedge fund increases and when the advisor is affiliated to the bank. In addition, fund managers invest more in funds with primary investment in growth stock, non-index funds, and solo-managed funds. Regarding to the alternative governance mechanism, higher threat of dismissal for outsourced funds, stronger monitoring from institutional investors, and long-term performance based bonus work as substitutes of fund manager ownership while director ownership works as a compliment. Finally, we find little evidence supporting the notion that funds with higher portfolio manager ownership perform better.
Development and Exploration of End-User Healthcare Technology Acceptance Models
This dissertation consists of three studies that collectively investigate the factors influencing the consumer adoption intention towards emerging healthcare technologies. Essay 1 systematically reviews the extent literature on healthcare technology adoption and serves as the theoretical foundation of the dissertation. It investigates different models that have been previously applied to study healthcare technology acceptance. Meta-analysis method is used to quantitatively synthesize the findings from prior empirical studies. Essay 2 posits, develops, and tests a comprehensive biotechnology acceptance model from the end-user's perspective. Two new constructs, namely, perceived risk and trust in technology, are integrated into the unified theory of acceptance and use of technology. Research hypotheses are tested using survey data and partial least square – structural equation modeling (PLS-SEM). Essay 3 extends the findings from the Essay 2 and further investigates the consumer's trust initiation and its effect on behavioral adoption intention. To achieve this purpose, Essay 3 posits and develops a trust model. Survey data allows testing the model using PLS-SEM. The models developed in this dissertation reflect significant modifications specific to the healthcare context. The findings provide value for academia, practitioners, and policymakers.
The Development of Fire Insurance Rating in Texas
This study is concerned briefly with (1) tracing the evolution of fire insurance and fire insurance rate making; (2) an explanation of the present most prominent rate making systems in the United States; and (3) a detailed analysis of fire insurance rating in Texas.
Do Banks' Dividends Signal Their Financial Health?
This paper examines the relation between banks' dividends and their future financial health. Using banks' Nonperforming Loans Ratio, Loan Loss Provision Ratio, and Z-score as proxies for their financial health, I show that there is a strong positive relation between banks' dividends lagged by one quarter and their financial health in the current quarter. This main finding continues to hold following several additional tests, including the application of an instrumental variable approach, the use of change in dividends as the key independent variable, the exclusion of banks that are subject to stress test, the addition of macroeconomic variables, the exclusion of too-big-to-fail banks, and the exclusion of non-depository banks. I also find that the positive relation between banks' dividends and their future financial health is more pronounced for banks with a higher degree of opacity, a lower Tier 1 capital ratio, and during the 2007-2009 financial crisis. This paper contributes to three strands of the finance literature, including the Risk Reduction Hypothesis of dividend signaling in corporate finance, bank dividend policies, and the determinants of banks' financial stability. First, I show that there is a positive relation between banks' dividends lagged by one quarter and their financial health in the current quarter, also meaning that banks' dividends are negatively associated with their future risk conditions. This finding is consistent with the Risk Reduction Hypothesis regarding dividend signaling. Second, Floyd, Li, and Skinner (2015) propose a new idea that banks use dividends to signal financial health, and they rely on this idea to explain why banks have a higher and more stable propensity to pay dividends vis-à-vis industrials during the past several decades. My finding that banks' dividends are positively associated with their future financial health empirically supports this idea proposed by Floyd, Li, and Skinner (2015). Last, to my knowledge, …
Does Quality Management Practice Influence Performance in the Healthcare Industry?
This research examines the relationship between quality management (QM) practices and performance in the healthcare industry via the conduct of three studies. The results of this research contribute both to advancing QM theory as well as in developing a unique text mining method that is illustrated by examining QM in the healthcare industry. Essay 1 explains the relationship between operational performance and QM practices in the healthcare industry. This study analyzed the findings from the literature using meta-analysis. We applied confirmatory semantic analysis (CSA) to examine the Baldrige winners' applications. Essay 2 examines the benefits associated with an effective QM program in the healthcare industry. This study addressed the research question about how effective QM practice results in improved hospital performance. This study compares the performance of Baldrige Award-winning hospitals with matching hospitals, state average, and national average. The results show that the Baldrige Award can lead to an increase in patient satisfaction in certain periods. Essay 3 discusses the contribution of an online clinic appointment system (OCAS) to QM practices. An enhanced trust model was built on understanding the mechanism of patients' trust formation in the OCAS. Understanding the determinants related to patients' trust and willingness to use OCAS can provide valuable guidance for medical institutions to establish health information technology-based services in the quality service improvement programs. This research has three significant contributions. First, this research analyzes the role of QM practices in the healthcare industry. Second, this research attempts to develop a unique text mining method. Third, this research provides a validated trust model and contributes to the body of research on the trust of healthcare information technology.
Does the Method of Financing Stock Repurchases Matter? Examining the Financing of Share Buybacks and Its Effect on Future Firm Investments and Value
Recent increases in stock repurchases among U.S. corporations coupled with a historically low cost of debt since the Global Financial Crisis has created media speculation that firms in recent years are paying for their expanding share buyback programs with debt. Repurchasing stock by increasing leverage, instead of using internal funds, implies that managers may speculate on current low interest rate environments at the expense of shareholders. Recent studies find that stock repurchases are associated with reductions in future firm employment and investments such as capital expenditures and research and development expenses. This study expands on prior studies by evaluating how debt-financed stock repurchases affect firm investment, investigating the likelihood of these repurchases in low interest rate environments and assessing the effects on firm value. Results confirm that, in recent years, debt-financed repurchases have increased substantially and the probability of debt-financed repurchases increases in the presence of low interest rates. This relationship is especially pronounced in the years following the Global Financial Crisis. Debt-financed repurchases are associated with small reductions in firm investment; however, these reductions are significantly less after adjusting for industry conditions. Finally, there is little evidence that the method of financing repurchases affects firm value nor does it increase a firm's operating performance.
A Dual Moderated Mediation Model of Favoritism's Effects on Employee Attitudes, Intentions, and Behavior
Although suspected to be a widespread phenomenon, workplace favoritism is an under-researched area of study. Scholars have queried the effects of perceived favoritism on employee outcomes through only a handful of studies, and the majority of those studies have been conducted at private firms in Middle Eastern countries where tribalism (i.e., loyalty to one's family or social group) is conventional. Further, differences in conceptual definitions of favoritism and subsequent subdimensions have muddied the understanding of what elements are considered essential to each phenomenon. Finally, favoritism research lacks examinations of conditional indirect effects of favoritism on employee outcomes. Therefore, the purpose of this research is three-fold. The first aim is to develop a comprehensive, multidimensional measure of favoritism that will capture essential elements of the phenomenon that are specific to its subdimensions. Additionally, this study aims to increase our understanding of favoritism by examining the its indirect effects on job satisfaction, organizational commitment, counterproductive work behavior, and turnover intention through organizational justice, as well as explore differences in these effects among the supervisor's ingroup/outgroup members and among employees who vary in their perceptions of permeability to their supervisor's ingroup.
The Effect of Online Consumer Reviews and Brand Equity on the Consumer Decision Making Process
This research aims to investigate the (1) review effects on consumer decision making process, (2) effects of negative reviews on brand equity, and (3) consumers' likely response to a brand's request for reviews. The objective of the first essay is to investigate the nature of the relationship between skepticism and consumer decision making in an online behavior context. Its second objective is to know whether people's belief on their abilities or their hedonic principle moderates the relationship between a person's skepticism toward online reviews and their reliance on online reviews. The objective of the second essay is to explore whether negative online reviews that focus on service quality specific dimensions have a different effect on a service organization's perceived brand equity. Its second objective is to analyze the role of emotional contagion in the relationship between negative reviews related to various service quality dimensions and its effect on perceived brand equity. The main objective of the third essay is to know whether consumers are more likely to write an online review for a brand when the request comes from a higher equity brand. This essay also investigates how message trust and persuasion knowledge influence the relationship between a brand's request to write online reviews and the likelihood of consumers to write reviews. These three essays altogether contribute to the online review and the brand equity literature by providing new insights about the intricate relationship between online reviews, brand equity, and consumer decision-making.
The Effect of Restructuring of Peer Firms on Investment
Firms' operational restructuring involves information relevant to strategic choices as well as future demand and cost conditions. This study examines the relationship between peer firms' restructuring and a company's responsiveness to its growth opportunities. Peer firm restructuring can increase uncertainty with respect to a company's payoffs regarding its investment projects, leading to decreased responsiveness to growth opportunities. Using a large sample of public companies during 2006–2020, I find that peer firms' restructuring is negatively associated with the responsiveness of capital expenditures (Capex) to growth opportunities. The results suggest that peer firms' restructuring activities provide information about a company's investment projects above and beyond industry shocks reflected in changes in industry sales. Furthermore, these associations are moderated by industry competition. The negative effects of peer firms' restructuring on Capex sensitivity are the strongest in high-competition industries.
The Effect of Social Norms on Client Responses to Audit Inquiries
Audit inquiry can be a valuable source of information for auditors, particularly when the client provides useful information about important issues that could affect the audit. Recent studies indicate that the way an audit inquiry is conducted can affect the level of cooperation in the client's response. In this study, I investigate the use of social norms as an intervention auditors could include in their inquiries to increase the likelihood of client cooperation. To test my hypotheses, I conducted a 2x2 between-subjects experiment with 138 MBA and senior accounting students who proxied for non-accounting and accounting managers, respectively. I manipulated the auditor's use of a positive descriptive norm, which informed participants that the desired behavior is typical among similar others. I also manipulated the auditor's use of a negative injunctive norm, which informed participants of social disapproval for not engaging in the desired behavior. The dependent variable was a scaled measure of the likelihood the participant would disclose useful information in their response to the auditor. I find evidence of a main effect for both social norms I test. I do not find evidence of an interaction between the two social norms. My findings contribute to the audit literature as well as to audit practice. First, I contribute to the audit literature by identifying factors that improve client cooperation with an audit inquiry, including the communication of a positive descriptive norm and a negative injunctive norm. Second, my findings contribute to practice by providing evidence that social norms included in an audit inquiry can persuade clients to cooperate with an inquiry.
The Effects of Generational Stereotypes and Attribute Affirmation on the Collection of Audit Evidence
As the workplace has evolved over the past few years, several studies have documented perceived differences in personalities, values, and preferences between generations in the workplace, including in public accounting. In this study, I examine whether exposure to a negative preconceived belief about a staff auditor's generation (generational stereotype) influences the affective state of staff auditors and ultimately causes them to reduce the extent to which they communicate with a client manager to gather the necessary information to perform an audit adequately. I also investigate whether attribute affirmation from a work buddy helps elicit positive affect to mitigate the effects that exposure to negative generational stereotypes may have on audit evidence collection. I conducted a 2 x 2 experiment using graduate auditing students as a proxy for staff auditors. I find that general affect (i.e., mood) rather than interpersonal affect (i.e., likability), drives the negative effect of exposure to generational stereotypes on willingness to collect more audit evidence. I also find that high levels of negative mood can negatively impact participants' self-efficacy. I, however, failed to find evidence of a moderated mediation. The presence of an attribute affirmation results in an insignificant increase in positive affect. When staff auditors are exposed to a negative generational stereotype, attribute affirmation does not evoke enough positive affect to help auditors overcome the generational stereotype threat.
Effects of Managerial Risk Propensity and Risk Perception on Contract Selection: Revisiting the Risk Neutrality Assumption of Transaction Cost Economics (TCE)
Contract selection is at the forefront of risk management and mitigation, yet it is an underrepresented area of research in supply chain management field as well as the influences of individual-level risk propensity and risk perception on supply chain decision-making processes. This dissertation explores effects of managerial risk propensity and risk perception on contract selection through the theoretical lens of Transaction Cost Economics (TCE), using a vignette-based experimental research design. This body of work introduces both a first-ever systemmigram of TCE in relation to contract selection, and a novel measurement scale for TCE contract typology. Furthermore, this dissertation tests the TCE predictions towards contract selection and explores the moderating role of financial risk propensity and risk perception (cost vs. supplier performance) on contract selection. The main theoretical contribution of this research is the opening of an old debate on the risk neutrality assumption of TCE, by providing empirical evidence that individual-level risk propensity and perception effect contract selection. The practical implications are significant and points out to the need for a better fit between individual-level and firm-level risk propensity.
The Effects of the Use of Natural Language Processing and Task Complexity on Jurors' Assessments of Auditor Negligence
The purpose of my dissertation is to examine jurors' evaluation of auditor negligence in response to auditors' use of natural language processing (NLP). To test my research objective, I conducted a 2x2 between-subjects experiment with 175 jury-eligible individuals. In the online experiment, I manipulated whether the audit team analyzes contracts with NLP software or by having human auditors read the contracts. I also manipulated task complexity as complex or simple. The dependent variables include a binary verdict variable and a scaled assessment of negligence. This dissertation makes several contributions to the accounting literature and practice. First, it contributes to the recent juror literature on emerging technologies by providing evidence that jurors attribute higher negligence assessments to auditors when auditors use NLP to examine contracts than when human auditors examine contracts. I also find that auditors' use of NLP leads to jurors' higher perceived causation, which, in turn, increases jurors' assessments of auditor liability. Second, this study answers the call of other researchers to examine the relationship between task complexity and negligence in different settings. I also find a marginally significant interaction effect of the use of NLP compared to human auditors to perform audit testing that is greater for complex tasks than for simple tasks. Third, this dissertation provides new insights for practitioners and accounting firms when using emerging algorithm-based AI technologies such as NLP. As more AI technologies are used in audit practice, the findings will provide helpful insights for audit practitioners to consider when they utilize technologies to design and implement audit procedures.
The Embarrassment Paradox: Encouraging Compensatory Consumption in Morality-Laden Contexts
This research introduces the unique context of immoral inaction—situations in which consumers have the opportunity to engage in virtuous behaviors but opt against doing so. Through five studies I demonstrate that in such contexts, embarrassment—a negatively valenced self-conscious moral emotion evoked by the perception that one's behavior is worthy of judgment by others—interacts with the use of approach-motivated coping strategies to lead consumers to engage in prosocial compensatory behaviors. Though extant literature suggests that marketers seeking to evoke prosocial behaviors should employ communications and promotions framed to elicit consumers' guilt, such studies are based in contexts whereby individuals feel guilty and/or embarrassed because of something they have done, not for something they did not do. This research suggests that that the condition of immoral inaction serves to evoke a contrasting psychological mechanism that reverses these findings, making embarrassment a more effective driver of desired outcomes when marketers seek to promote overcoming past inactions. These findings are discussed in light of their implications for research and application.
An Empirical Investigation into the Value of Credit Lines
Access to adequate liquidity to finance future investments is an essential element of financial management. The two main questions that this dissertation attempts to answer are (i) what is the net valuation effect of LoC? and (ii) if LoC create value, what are the sources of this value? To answer these questions, I constructed a sample of 85,232 firm-years spanning from 1993 to 2016, with credit line data obtained from Capital IQ and Bloomberg. I investigated the valuation effects of LoC with a methodology extensively used in the analysis of the valuation implications of cash. I used this methodology because cash and LoC are two alternatives to manage liquidity and estimated the changes in shareholders' value associated with changes in existing LoC undrawn balances and on new LoC agreements. The results from this analysis demonstrates a positive association between increases in LoC capacity and shareholder's value. These findings are also obtained in univariate and event study analyses. The results also suggest that LoC create more value for firms that are rich in cash, indicating the LoC and cash are complementary liquidity management tools. I then focused on the sources of the value created by credit lines. I examined whether information asymmetry plays a role in LoC valuation by analyzing the association between firm value and LoC for firms with high- and low-information asymmetric. I also studied whether LoCs reduce agency problems by comparing firm value and LoC capacity in both poorly and well-governed firms. Furthermore, I examined whether firms benefit from an increase in financial flexibility provided by access to credit lines. I found results consistent with LoC being more valuable for firms with higher levels of informational asymmetries. The analysis also suggests that LoCs with longer maturity create more value than those with shorter maturity. Surprisingly, I find limited …
An Empirical Investigation of the Medical Supply Chain and Its Impact on Human Solid Organ Transplantation
The objective of this dissertation is to first identify if there are any academic research gaps in our understanding of the medical supply chain and secondly to understand the role and impact of logistics on the human organ transplant process. The first essay identifies the current status of medical supply chain literature and provides future direction for improving the medical supply chain. This was accomplished by preforming a systematic literature review and a bibliometric analysis from 2,160 publications was conducted. The second essay explores how logistical aspects impact transplant logistics performance and the quality of life for the transplant recipient. Survey data was collected from medical professionals and analyzed using structural equation modeling. The third essay identifies the factors are influencing the number of donor kidneys discarded each year. A retrospective analysis of all deceased donor kidneys procured in hospitals in UNOS region 4 (Texas and Oklahoma) from January 1, 2001, to June 28, 2021, was conducted. Data was analyzed using multinomial logit regression and panel data analysis. As a result, we identified several medical and logistics factors that have influenced the number of donor kidneys discarded in the United States.
Employee Satisfaction and Performance in Managerial and Non-Managerial Levels of a State Institution for the Mentally Retarded
The present sbudy is an effort to seek information from a type of organization rarely studied along the lines of employee satisfaction's correlation to job performance—a state institution for the mentally retarded—which will shed significant light on the dynamics of this question. It is unique in that it focuses closely on the specific job duties of both managerial and non-managerial employees as a basis for understanding the relationship between employee satisfaction and performance.
Enhancing the Efficacy of Predictive Analytical Modeling in Operational Management Decision Making
In this work, we focus on enhancing the efficacy of predictive modeling in operational management decision making in two different settings: Essay 1 focuses on demand forecasting for the companies and the second study utilizes longitudinal data to analyze the illicit drug seizure and overdose deaths in the United States. In Essay 1, we utilize an operational system (newsvendor model) to evaluate the forecast method outcome and provide guidelines for forecast method (the exponential smoothing model) performance assessment and judgmental adjustments. To assess the forecast outcome, we consider not only the common forecast error minimization approach but also the profit maximization at the end of the forecast horizon. Including profit in our assessment enables us to determine if error minimization always results in maximum profit. We also look at the different levels of profit margin to analyze their impact on the forecasting method performance. Our study also investigates how different demand patterns influence maximizing the forecasting method performance. Our study shows that the exponential smoothing model family has a better performance in high-profit products, and the rate of decrease in performance versus demand uncertainty is higher in a stationary demand environment.In the second essay, we focus on illicit drug overdose death rate. Illicit drug overdose deaths are the leading cause of injury death in the United States. In 2017, overdose death reached the highest ever recorded level (70,237), and statistics show that it is a growing problem. The age adjusted rate of drug overdose deaths in 2017 (21.7 per 100,000) is 9.6% higher than the rate in 2016 (19.8 per 100,000) (U. S. Drug Enforcement Administration, 2018, p. V). Also, Marijuana consumption among youth has increased since 2009. The magnitude of the illegal drug trade and its resulting problems have led the government to produce large and comprehensive datasets on …
Enterprise Risk Management and Firm Operations: Evidence from Inventory Management
Enterprise Risk Management (ERM) is a program that manages all firm risks in an integrated framework to control and coordinate offsetting risks. In this study, I provide the first archival evidence on how ERM affects firms' day-to-day, routine operations. Using hand-collected ERM adoption data and inventory information, I examine whether firms with an ERM program experience an improvement in their inventory management. My findings suggest that ERM adoption is associated with greater inventory turnover ratios and lower inventory impairments. These results are robust to a range of models in addressing endogeneity concerns. Additionally, I find that ERM's effect on inventory management is stronger among firms with greater financial distress, with less investments in innovation, or with higher information asymmetries, and when firms' ERM program grows more mature. My study documents ERM's real economic benefits to firms' operations and highlights how ERM contributes to operating performance.
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