Accounting undergraduate Honors theses

The dissertation consists of three papers exploring the macroeconomic implications of heterogeneity of countries in financial development, economic interconnectedness via trade and financial linkages.

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The remainder of the paper is organized as follows: Part 2 provides a survey of the current literature concerning funding sources and capital market access to MFIs, including the Microcredit Collateralized Debt Obligation (MiCDO) market, and the relative strengths of the main forms of capital market funding for MFIs. Part 3 introduces a hypothetical organization called the Central Microcredit Clearinghouse (CMC), and discusses its purpose in facilitating securitization of microcredit loans, as well as its potential organization and operation.

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The better-connected countries tend to have lower technology intensity if the technology has become obsolete. Finally, the third chapter is a theoretical approach to the technology diffusion. In particular, the technology diffusion across countries can be generalized as a learning process on networks. Based on a stylized learning model, this chapter examines the impact of the network structures on the speed of the diffusion process.

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This provides fifty times the observations for each business cycle allowing for much more robust statistical results. The state-level data, along with the newly developed jobless recovery measure from chapter one, is used to test several of the existing hypotheses on the causes of jobless recoveries.

131p fugu897 03-07-2019 30 4   Download

My aim in accounting for potential nonlinearity is to get a better understanding of the policy makers’ opportunistic approach to monetary policy and evaluate the inflation globalization hypothesis, which basically predicts that global factors will eventually replace the domestic determinants of inflation.

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This dissertation examines individuals’ actions to improve social outcomes when unrecoverable investments are necessary. Situations involving non-pecuniary and pecuniary investments are considered. In the former, the prerequisite of real effort - a non-pecuniary, unrecoverable investment - is examined when said effort determines an individual’s ability to procure their preferred social outcome.

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The results provide support for policy in favor of greater reporting or release of information regarding child care characteristics, especially those associated with higher quality care, which allow child care facilities to make their quality known in a way that is easily observable.

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My results confirm theoretical and economic theories, as well as findings from existing literature. It is of upmost importance to study these relationships as they explain much of the labor force participation rates around the world.

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This paper is an analysis of an impact assessment conducted by University of Arkansas students and finalized by Abby Davidson during the 2014 Community Development in Mozambique study abroad program. The assessment was based on a developmental poultry organization in the Nampula region. In order to evaluation the assessment several theories of impact assessment were utilized. Construction of a proper counterfactual, the mitigation of selection bias, appropriateness of impact indicators, and validity were all used to consider the methodologies employed in the aforementioned assessment.

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My these contributes to audit literature that investigates the effect of audit firm portfolio characteristics on audit outcomes by 1) providing a new measure that allows researchers to proxy for nonpublic audit influence and 2) investigating the potential impact of NPAC on public client audit outcomes. My findings are important because they suggest that timely and cost-effective audits of similar quality are available from providers that do not concentrate on public client audits.

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This paper will narrow the field of school choice and will examine the impact of charter schools on National Percentile Rankings (NPR) from standardized test scores of charter and public schools in the Little Rock, Arkansas area. The study hypothesizes that charter attendance positively impacts test score NPRs for both elementary and middle school students. It will open with a brief introduction of charter schools and the literature surrounding them. Then, the data and methodology used in this study will be discussed, followed by the results.

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This study attempts to look at the freedom with which people believe they can express their views electronically. The pressing question is: is it the responsibility of the organization to protect the well being of an employed individual and his views, beliefs, and values, or is it all the responsibility of the individual to abstain from any actions that would bring about any form of workplace repercussions?

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This research suggests that executives with IT experience are more likely to utilize IT because they perceive it as easy to use. Overall, I find that CEOs with IT expertise make forecasts that are more accurate. In additional tests, I also find that CEOs with IT expertise do not manage earnings to maintain accuracy. Finally, I find that analysts are more likely to rely on information provided by CEOs with IT expertise.

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These find a negative relation between CEO cheap stock and future firm operating and stock return performance. Overall, my results illustrate the importance of corporate governance structures in IPO firms and suggest that greater levels of cheap stock are an indication of agency problems, which in turn, adversely affect shareholder value.

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In this paper, I investigate the determinants and consequences of disclosure committee adoption. I find that companies with material weaknesses in internal controls over financial reporting and less readable 10-K filings are more likely to adopt disclosure committees.

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This paper investigates whether the accuracy of models used in accounting research to predict categorical dependent variables (classification) can be improved by using a data analytics approach. This topic is important because accounting research makes extensive use of classification in many different research streams that are likely to benefit from improved accuracy.

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This study extends the discussion of potential consequences of U.S. Securities and Exchange Commission’s replacement of the quarterly reporting requirement for semi-annual reporting. This research summarizes the perspectives about quarterly and semi-annual reporting from reporters, critics, business executives and academic researchers, analyzes the influential parties from changing reporting regulation, and provides detailed explanation about potential impacts.

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This research serves to relate the accounting and information technology fields. The information in the research documents changes in the fields, future expectations in the fields, the relationship between the fields, ideal accounting candidates, expectation gap between graduates and employers, careers in accounting, careers in information systems, and similar and different basic skills of each field.

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The goal of this research is to determine the extent to which millennials’ values align with the shop local initiative and if businesses should change their methods and strategies when it comes to shopping local. With this goal in mind, my research examines three themes: (1) local stores and big box retailers, (2) retail shopping, and (3) the millennial generation and values.

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These results even led to running a second regression with a change in the independent and dependent variable to gain more insights. Although there is much information about facility spending and the rising expenses in college athletics, there is not much correlational data to date. The results from this study can help give collegiate athletic departments more information and a more holistic picture of the relationships between these important variables before they start investing in a new major facility.

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