Choice Androgyny

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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.
Date: August 2019
Creator: Jones, Niusha
System: The UNT Digital Library
Consequences of Coworker Bullying: A Bystander Perspective (open access)

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 …
Date: May 2017
Creator: Medina, Michele N.
System: The UNT Digital Library
Creating Supply Chain Resilience with Information Communication Technology (open access)

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.
Date: May 2018
Creator: Glassburner, Aaron
System: The UNT Digital Library

Decision Making in Alternative Modes of Transportation: Two Essays on Ridesharing and Self-Driving Vehicles

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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.
Date: May 2019
Creator: Amirkiaee, Seyede Yasaman
System: The UNT Digital Library
Determinants of Corporate Governance Choices: Evidence from Listed Foreign Firms on U.S. Stock Exchanges (open access)

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.
Date: May 2017
Creator: Attachot, Weerapat
System: The UNT Digital Library
Do Banks' Dividends Signal Their Financial Health? (open access)

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 …
Date: August 2018
Creator: Zheng, Yi
System: The UNT Digital Library
Does the Method of Financing Stock Repurchases Matter? Examining the Financing of Share Buybacks and Its Effect on Future Firm Investments and Value (open access)

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 …
Date: December 2018
Creator: Peabody, Stephen Drew
System: The UNT Digital Library
An Empirical Investigation into the Value of Credit Lines (open access)

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 …
Date: December 2019
Creator: Al-Ghamdi, Saleh A.
System: The UNT Digital Library
Enhancing the Efficacy of Predictive Analytical Modeling in Operational Management Decision Making (open access)

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 …
Date: August 2019
Creator: Najmizadehbaghini, Hossein
System: The UNT Digital Library
The Evolution of Brand Co-Creation: Models and Exploration of Stakeholders' Motivations (open access)

The Evolution of Brand Co-Creation: Models and Exploration of Stakeholders' Motivations

Co-creation is an emerging phenomenon that occurs when two or more parties work together to create value. Co-creation, which is a key component to service dominant logic, is present in business to business, business to consumer, and consumer to consumer processes. This dissertation will focus on the business to consumer (and consumer to business) co-creation relationship. Much of the current business to consumer co-creation literature is qualitative in nature, with quantitative work just now beginning to emerge. As such, there is still much about the phenomenon of co-creation that is not understood. When looking at co-creation in the context of brand management, even less is known. In today's age of digital interaction where consumers are gaining more power on a daily basis, practitioners and academics should understand the motivations for consumers to engage brands in co-creation and what the outcomes of these co-creation partnerships are. Because of this, the dissertation contains three essays with the purpose of (1) identifying the motivations for co-creation from consumer and brand perspectives, (2) exploring each of these motivators on their individual relationship to the outcome of co-creation, and (3) understanding how the perceived ability to influence a brand impacts the outcomes of co-creation. Essay …
Date: August 2017
Creator: Kennedy, Eric (Marketing professor)
System: The UNT Digital Library

Exploring EHR Adoption and Implementation: The Impact of Resource Advantage Theory on Healthcare Organization's Competitive Position

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The hospitals and their healthcare providers need to optimize simultaneously three outcomes: healthcare costs, healthcare options offered to customers, and information utilization efficiency. The adoption of electronic healthcare record (EHR) technologies is a potential managerial mechanism for balancing these outcomes. EHR offers patient management and decision support capabilities that can ameliorate health delivery outcomes for patients, doctors, and hospitals through better-informed business and care decisions. The analysis of data collected in an EHR system may lower costs and improve health care delivery (or both). In sum, it could be argued that EHR is a source of competitive advantage. Despite this prima facie appeal, many hospitals remain reluctant to adopt and implement EHR due to lack of insights into return on investment, unavailability of tested systems and data entry obstacles. To address this gap between the potential of EHR system and lack of its adoption, the purpose of this research is to investigate the role of EHR as a resource of competitive advantage for hospital. Essay 1, titled "Implementation and Adoption of EHR: A Conceptual Model based on Resource Advantage Theory", describes the antecedents and consequences of EHR adoption and implementation. Essay 2, titled "Exploring the Relationship Between Electronic Healthcare Record …
Date: August 2019
Creator: Malhan, Amit Sundeep
System: The UNT Digital Library
Exploring the Conceptualization, Operationalization, and Application of Relational Mindfulness (open access)

Exploring the Conceptualization, Operationalization, and Application of Relational Mindfulness

Individuals vary in the level of their mental presence during interactions; some individuals are mentally present with others, while others are mired in their thoughts and emotions. Scholarly work on this area is limited, and we know very little about why some individuals display mental presence better than others. In this dissertation, I explore the concept through a series of three essays. In the first essay, I define relational mindfulness as the ability to be mentally present with others. Further, I propose that relational mindfulness has three essential features: others' focus, thought-switching, and emotional acceptance. I operationalize the scale to measure relational mindfulness and investigate its nomological network by correlating it with different constructs. Data from four different samples provide support for the three-factor structure of relational mindfulness and provide support for the relationship of relational mindfulness with related constructs. In the second essay, I explore the relevance of relational mindfulness for front-line employees by investigating the two pathways through which relational mindfulness can reduce fatigue of front-line employees. In the first pathway, I posited that relational mindfulness would decrease the intensity of surface acting of employees when their customers mistreat them, and thus reduce fatigue of employees. In the …
Date: December 2018
Creator: Sigdyal, Pratigya
System: The UNT Digital Library
Exploring the Relationship between Strategic Thinking and Absorptive Capacity: A Proposed Typology (open access)

Exploring the Relationship between Strategic Thinking and Absorptive Capacity: A Proposed Typology

Absorptive capacity plays an important role in the organizational adaptation process. Prior research on absorptive capacity focuses on its role in organizational outcomes such as financial performance, innovation, new product development, etc. Recently, scholars have called for research on factors that influence absorptive capacity. Because absorptive capacity plays a vital role in achieving organizational outcomes, it behooves us to improve our understanding of absorptive capacity and its antecedents to serve both researchers and practitioners. In this investigation, strategic thinking is posited to be a key antecedent of absorptive capacity. Capability theory suggests that strategic thinking is a metaphysical (higher order) capability that influences an organization's absorptive capacity. Combining this argument with Miles and Snow's typology of organizational adaptation process, it is posited that the relationship between strategic thinking and absorptive capacity can be clustered into different "groups." Prospectors, defenders, and analyzers, characterized in Miles and Snow's typology of firms are viewed as distinctive groups that exhibit different relationships between strategic thinking and absorptive capacity. Results from an empirical examination suggest that strategic thinking is positively related to absorptive capacity. The results also suggest that the relationship between these two constructs is different between these groups and that the strategic thinking …
Date: December 2017
Creator: Srivastava, Saurabh
System: The UNT Digital Library
Factors that Drive New Technology Product and Service Use and Continuance (open access)

Factors that Drive New Technology Product and Service Use and Continuance

Understanding information technology and its related products and services is increasingly important because the everyday use of technology continues to expand and broaden. Despite this need for greater understanding, the extant theories that explore the dominant factors that drive intention to use a new technology are limited. The Technology Acceptancy Model (TAM) is the most popular model in explaining traditional technology adoption. The limitations of the TAM in grasping the overall evaluation of technology or service are one of motivations for developing new models in this dissertation. The two antecedents of the TAM- perceived usefulness and perceived ease of use- only capture partial utility of a service (or product). In addition, some researchers argued that key factors used in an initial acceptance model such as perceived usefulness and perceived ease of use are not strong predictors of future continuance intention of the service because they do not consider future switching intention in the later stage. Hence, one goal of this dissertation is to develop and test new models to predict factors that drive intention and continuance intention decisions of new technology related products or services. This research involves three studies that examine different aspects of adoption and continuance intention decisions …
Date: May 2018
Creator: Liu, Xiaotong
System: The UNT Digital Library
Firm Performance and Analyst Forecast Accuracy Following Discontinued Operations: Evidence from the Pre-SFAS 144 and SFAS 144 Eras (open access)

Firm Performance and Analyst Forecast Accuracy Following Discontinued Operations: Evidence from the Pre-SFAS 144 and SFAS 144 Eras

Because of the non-recurring and transitory nature of discontinued operations, accounting standards require that the results of discontinued operations be separately reported on the income statement. Prior accounting literature supports the view that discontinued operations are non-recurring or transitory in nature, and also suggests that income classified as transitory has minimal relevance in firm valuation. Finance and management literature, however, suggest that firms discontinue operations to strategically utilize their scarce resources. Assuming that discontinued operations are a result of managerial motives to strategically concentrate resources into remaining continued operations, this dissertation examines the informativeness of discontinued operations. In doing so, this dissertation empirically tests the financial performance, investment efficiency, valuation, and analyst forecast accuracy effects of discontinued operations. In 2001, Financial Accounting Standards Board's (FASB) Statement of Financial Accounting Standards (SFAS) 144 (hereafter SFAS 144) replaced Accounting Principles Board's Opinion 30 (hereafter APB 30) and broadened the scope of divestiture transactions to be presented in discontinued operations. Some stakeholders of financial statements argued that discontinued operations were less decision-useful in the SFAS 144 era because too many transactions that do not represent a strategic shift in operations were separately stated as discontinued operations on the income statement. With the possibility …
Date: May 2017
Creator: Guragai, Binod
System: The UNT Digital Library
A Foot in Two Worlds: Exploring Organizational and Professional Dual Identification (open access)

A Foot in Two Worlds: Exploring Organizational and Professional Dual Identification

Who am I? Who are you? Who are we? These are some of the fundamental questions that identity scholars have grappled with since the 1900s when researchers across multiple disciplines first began to theorize about the self, identity, and identification. While the benefits and consequences of singular identities has been largely studied, recent scholars have argued for the importance of multiple identity research, as multiple identities have become increasingly salient to individuals due to societal and organizational changes including globalization and technological advancements. An important phenomenon within multiple identity research is dual identification, of which I explore a specific type– identification with both one's organization and one's profession. Using a three-study, quantitative design spanning two industries, I studied the effects of dual identification and identity conflict on individual psychological outcomes, turnover intentions, and OCB engagement. Findings from these three studies, holistically, indicate that when individuals experience identity conflict between their organizational and professional identities, they experience negative outcomes. These negative outcomes – increased emotional exhaustion, psychological distress, and turnover intentions, in addition to reduced OCB engagement – have important ramifications for the individuals themselves and their organization. However, post-hoc results indicate that dual identification – through the main effects of …
Date: May 2018
Creator: Ostermeier, Kathryn
System: The UNT Digital Library
From Property to Person: Understanding the Mediating Role of Control on Ovulation in the Female Consumer Experience (open access)

From Property to Person: Understanding the Mediating Role of Control on Ovulation in the Female Consumer Experience

My aim is to design a research program that emphasizes inclusivity through empiricism rather than anecdotes and benevolent sexism. To accomplish this goal, I review and build on the work assessing the influence of fertility in the female consumer experience (FCE). Fertility, especially menstruation, has been used anecdotally for too long. This research was designed to address the gap in knowledge around the way in which women perceive advertisements. More specifically, the role fertility plays in the process women go through when assessing advertisements and offerings. Does a woman's desire to seek variety become reduced when she sees a rival endorsing the offering? If this is the case, then there is a need to find a mediating variable that can overcome this effect. Internal locus of control, the level a person feels they are in control of the outcomes in their lives, was selected as a starting point. Having a high internal LOC should buffer a person's perceptions of another as a threat. A cross-sectional design from a convenience sample of university students was used to address a series of five research questions: 1) Does fertility status influence locus of control, 2) Does fertility status influence rival assessment, 3) Does …
Date: August 2019
Creator: Njoroge, Lydia
System: The UNT Digital Library
A Grounded Theory Model of the Relationship between Big Data and an Analytics Driven Supply Chain Competitive Strategy (open access)

A Grounded Theory Model of the Relationship between Big Data and an Analytics Driven Supply Chain Competitive Strategy

The technology for storing and using big data is evolving rapidly and those that can keep pace are likely to garner additional competitive advantages. One approach to uncovering existing practice in a manner that provides insights for building theory is the use of grounded theory. The current research employs qualitative research following a grounded theory approach to explore gap in understanding the relationship between big data (BD) and the supply chain (SC). In this study eight constructs emerged: Organizational and environmental factors, big data and supply chain analytics, alignment, data governance, big data capabilities, cost of quality, risk analysis and supply chain performance. The contribution of this research resulted in a new theoretical framework that provides researchers and practitioners with an ability to visualize the relationship between collection and use of BD and the SC. This framework provides a model for future researchers to test the relationships posited and continue to extend understanding about how BD can benefit SC practice. While it is anticipated that the proposed theoretical framework will evolve as a result of future examination and enhanced understating of the relationships shown the framework presented represents a critical first step for moving the literature and practice forward.
Date: December 2018
Creator: Baitalmal, Mohammad Hamza
System: The UNT Digital Library

How the Conflict of Autonomous and Controlled Motivation Influences Sales Controls to Inside Sales Agents' Work Outcomes

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Through the use of multiple methodologies and analytical approaches, this dissertation combines (1) sales control; (2) call center service; and (3) motivational theory to extend sales control literature beyond its current state, to consider the conflicting motivational perspectives an inside sales agent has to experience. To achieve this unification, this dissertation consists of three essays intended to: (1) identify the influence of autonomous and controlled motivation on operational sales outcome controls and performance; (2) explore the influence these motivators have on sales controls and sales performance; and, (3) understand the impact of autonomous and controlled motivation on sales agent tenure.
Date: August 2019
Creator: Conde, Gonzalo R
System: The UNT Digital Library
Hybrid Models in Automobile Insurance: Technology Adoption and Customer Relations (open access)

Hybrid Models in Automobile Insurance: Technology Adoption and Customer Relations

Customer relationship management (CRM), a primary activity in the business value chain to relate to the customer, involves solicitation, analysis, and the use of the knowledge about the customer to provide goods and services through effective and efficient methods. It is a wise strategy and source of competitive advantage for customer behavior understanding and business performance management. The use of information technology (IT) in CRM allows companies to simplify their processes, to integrate product or service related decision making with the business strategies, and to optimize their operations by embracing analytical techniques. The insurance industry is facing unprecedented challenges and decisions in this data-driven business paradigm. It is a strategic necessity for customer-centric insurers to utilize emerging IT capability to support interactions between customers and business operations. The research in the dissertation seeks to provide insights into the application of early technology innovation and data-driven strategies by investigating the following two groups of CRM technology issues: technology adoption and data-driven technology application. Through three essays, the dissertation explores the use of information technology and data analytical tools to provide insight into how automobile insurance companies make decisions regarding their relationships with their customers. The results from these studies provide a …
Date: August 2019
Creator: Tian, Xiaoguang
System: The UNT Digital Library
Impact of Market State on Momentum Portfolio Risk and Performance: A Risk-Based Explanation (open access)

Impact of Market State on Momentum Portfolio Risk and Performance: A Risk-Based Explanation

The momentum puzzle, i.e., stocks that have performed better in the past tend to perform better in the future, has been a constant challenge to classic finance theory. Prior research has failed to provide valid risk-based explanations because winner portfolios do not exhibit higher risk characteristics. Without a convincing risk explanation, the persistence of momentum profit is a violation of the efficient market hypothesis. Today, the momentum puzzle remains one of the very few major anomalies that cannot be explained by Fama-French factor models. I find prior empirical efforts to measure momentum profits and its sources are contaminated by the state of the market during both formation and holding periods. By looking into different market states, classified by both traditional and non-traditional bull and bear market definition, I find the key to at least partially solve the momentum mystery. Momentum stocks are riskier when formed in bull market, and momentum profit is much higher in continuation of market than reverses of market condition, lending empirical support to a risk-based explanation. My definition of market states is essentially based on the risk premium of major risk factors. When market risk is considered a risk factor, if realized market risk premium is …
Date: December 2019
Creator: Ren, He
System: The UNT Digital Library
Impact of Relational Incongruity on Customer Ownership and Sales Outcome Performance: A Resource-Advantage Theory Approach (open access)

Impact of Relational Incongruity on Customer Ownership and Sales Outcome Performance: A Resource-Advantage Theory Approach

There exists heightened research attention afforded to the pivotal demands - both internal and external - that exist within the salesperson role set. Unprecedented pressures on salespersons to acquire, retain, and build enduring customer relationships to enhance the firm's bottom-line performance coincides with increasing complexities within the work environment. This relevant and timely research introduces an original construct derived from the long-standing attention afforded to relationship selling, relational incongruity that exists within the buyer-seller exchange. Relational incongruity, defined, is the relational tension spawned between the salesperson, the customer, and the firm when situational psychological incongruity exists within the buyer-seller exchange itself. Framed in resource-advantage theory, this research investigates divergent demands and the increasing complexity of sales relationships through the lens of relational incongruity. A research program based on minimizing relational incongruity will augment the sales management and B2B literature by looking at how he salesperson and the customer build strong relationships as well as the antecedents that can undermine these relationships by generating realtional incongruity.
Date: December 2017
Creator: Fergurson, Ricky
System: The UNT Digital Library
The Importance of Construct Definition and Specification in Operations Management Structured Model Research: The Case for Quality and Sustainability Constructs in a Decision-Making Model (open access)

The Importance of Construct Definition and Specification in Operations Management Structured Model Research: The Case for Quality and Sustainability Constructs in a Decision-Making Model

In the operations management research, the inconsistent use of the same term for different concepts and the use of the similar concepts for different constructs potentially causes theoretical and statistical problems. This research addresses the importance of construct definitions and specification methodologically within the context of quality and sustainability management. It involves three essays using multiple quantitative methods such as partial least squares structural equation modeling and multiple regression in different consumer decision-making models in the automobile industry. In the first two essays, a comprehensive literature review results in definition and contextualization of the quality and sustainability constructs as applied to operations management and marketing research. The relationships of these constructs with consumer behavior are empirically tested. Building upon the first two essays, the third essay addresses the methodological issues on formative and reflective measurements by summarizing a procedure of validating formative measurements. The quality construct was used to illustrate the methodology. This research contributes to the literature, theory, and practices in the area of quality and sustainability management.
Date: August 2018
Creator: Xu, Lu
System: The UNT Digital Library
Information Content of Non-GAAP Earnings of Cross-Listed Companies (open access)

Information Content of Non-GAAP Earnings of Cross-Listed Companies

To supplement earnings reported under generally accepted accounting principles (GAAP), public companies often voluntarily report alternative measures of earnings called non-GAAP earnings (NGE). These companies assert that NGE exclude the effect of non-recurring transactions, thereby helping users of financial information to better assess the company's past performance and prospects. Because NGE measures are not well defined, managers can exploit the inherent discretion in calculating NGE to mislead users. Prior studies provide arguments and evidence on the informative as well as opportunistic use of NGE. However, the studies have examined the characteristics and informativeness of NGE with a focus on U.S. companies. The results of studies that consider the NGE disclosure by U.S. companies may not be generalizable to the cross-listed companies because foreign financial reporting standards are different from the U.S. GAAP. Further, prior studies report a difference in earnings quality of U.S. firms and cross-listed firms, which can also result in a difference in the informativeness of their NGE. To fill this gap in literature, I examine whether the informativeness of NGE of cross-listed companies is different from that of U.S. companies. This study contributes to the debate on the informativeness of NGE. It provides evidence that in general, …
Date: May 2018
Creator: Adhikari, Subash
System: The UNT Digital Library