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Rules versus principles, accountants' cognitive styles and professional penalties.
(2006)
While 40.2% of the general U.S. population are Thinkers (T), 70.5% of accounting professionals are Thinkers (T). While 20.3% of the general U.S. population are STJs, 39.1% of accounting professionals are STJs and the STJ ...
Essays in Corporate Governance and Executive Compensation
(2015-05)
This dissertation is a collection of three essays that investigate the issues related to corporate governance and executive compensation. In Chapter 1 I employ a sample of U.S. public firms to investigate the effect of ...
Measurement alternatives for earnings, total assets, and total liabilities: The value-relevance of adjusting financial statement summary measures by a comprehensive financial reporting analysis.
(1997)
A secondary research question of interest to this thesis is that of differential valuation by investors between recognized versus alternatively disclosed financial data. These results offer inconsistent evidence on this ...
The impact of flexible working hours :
(1982)
The results were analyzed by utilizing Pearson correlation coefficients, the Student's t test and Multiple regression analysis at P < .05. There was a significant reduction in sick leave usage following the implementation ...
An empirical evaluation of two joint cost allocation schemes :
(1983)
This study provides empirical evidence on the relative usefulness of two joint cost allocation methods: the net realizable value and the Shapley value allocation schemes, in the context of a decision-making situation. The ...
Non-GAAP Disclosure and Classification Shifting
(2021-05-14)
I investigate two discretionary reporting strategies used by managers to highlight core performance – non-GAAP disclosure and classification shifting. Non-GAAP disclosures represent managers’ voluntary disclosure of GAAP ...
Trust in virtual teams: The role of task, technology and time.
(2004)
Virtual teams face major impediments to developing trust given their relative inability to evaluate other members' abilities, motivations and work patterns. However, trust is the foundation on which virtual teams can build ...
ENTREPRENEURIAL RESOURCE ACQUISITION AT THE INTERSECTION OF SOCIAL INVESTING AND CROWDFUNDING
(2016)
Crowdfunding – an open call on an internet platform for money – is becoming an important source of financial capital for entrepreneurs. Compared to traditional sources of financial capital, the phenomenon of crowdfunding ...
Three Essays on Perceived Overqualification
(2020-05-08)
Perceived overqualification (POQ), which refers to a situation wherein individuals possess more qualifications than those required by the job, has been commonplace in the world. Previous research on the effects of POQ on ...