A widely held belief is that the pre-2018 U.S. repatriation tax has led to stockpiles of cash of multinational corporations being trapped overseas, but there is evidence showing that firms are issuing debt to access cash. Standard and Poor has documented this phenomenon as “synthetic cash repatriation.” This study examines...
Research strongly suggests non-articulation is an effective indication of the reporting quality of both the cash flow statement (Gong et al. 2014) and income statement (Collins et al. 2015). I complete the financial reporting circle by examining the association between non-articulation and the reporting quality of the balance sheet, captured...
In this study I explore the relationship between firm value and conforming tax avoidance (tax avoidance that does not create a book-tax difference). Tax avoidance provides firms more cash, creating value for the firm. However, conforming tax avoidance has costs, such as lower book income, and these costs potentially lower...
In this three-essay dissertation I explore how CEOs’ self-serving motivation, specifically driven by their relative pay standing and celebrity status, is useful for advancing the understanding of executive behavior and strategic decision-making. In the first essay, focusing on CEOs’ motivation to reduce the dissonance caused by pay inequity, I examine...
Innovation is critical for firm growth and survival. Thus, how much value firms create and capture from their innovative activities has been an interest of scholars. This dissertation explores three important questions on this topic to which extant literature has paid little attention. First, I examine how the external threat...
The researcher investigated Chinese older adults’ (defined here as 50 and over) housing needs and evaluated their perceptions on senior cohousing. The main purposes of the project were to understand the basic and long term housing and elderly care demands of older adults; to identify desirable amenities and services in...
This study presents a comparison of differences in cognitive mapping as a result of navigating an unfamiliar space with GPS or with Google Glass. Using the Yerkes-Dodson law and attenuation theory, the study attempts to uncover how attention is diverted or focused through each of these wayfinding platforms. In addition...
Watching how Oregon State is working to combat some of the complex social issues that plague the world today by placing student success at the top of their strategic priority list, the Oregon State Investment Group (OSIG) believes that by leveraging capital markets we can play our part in helping...
An inventor seeks to leverage his unique means in order to create and commercially exploit new technologies. Until new technologies are sufficiently developed, they have the theoretical potential for commercial exploitation in a wide range of markets. Those opportunities are limited by physical bounds that are often only discovered through...
To explore the possible causes of abusive supervision and rudeness, I used an interactive approach to test whether one domain of implicit personality (implicit aggression) and self-control resource depletion are interactive predictors. By using a sample of 83 students in a large public university in the North Western United States,...