The Northwest forest products industry has been under severe economic pressure for the past several years. Many Northwest forest products companies have gone out of business entirely and others have closed portions of their operations. This monograph describes how one company has instituted a productivity improvement program to reduce its...
These proceedings arc based upon a Conference conducted at Oregon State University on May 13 and 14, I 970.
The conference was sponsored jointly by the Schools of Forestry and Business and Technology. Co-chairmen of the Conference were Professor Ray A. Yoder of the School of Forestry and Professor Lester...
To better understand how the rise of global service-based activities affects multijurisdictional tax avoidance, we examine variation in tax-motivated income shifting among product- and service-based firms. We find that service-based firms are more responsive to income-shifting incentives, on average, than product-based firms and that the observed responsiveness among service-based firms...
This study explores how a star CEO winning a prestigious award and prior firm performance relative to competitive aspirations, defined as the performance of industry peers, influence competitor CEOs’ risk-taking. Using a difference-in-differences methodology, we find that when a star CEO wins a prominent award, competitor CEOs increase their risk-taking....
Research has identified seven characteristics—value congruence, shared interests, perceived demographic similarity, needs-supplies match, goal similarity, common workstyle, and complementary attributes—on which group members simultaneously evaluate their perceived person-group (PG) fit. Most of extant research has focused on how each characteristic or them as a composite predicts outcomes. However, these variable-centered...
The 'Investigating the Relationship Between Social and Sustainable Bonds and Homelessness: A Comprehensive Dataset' provides an in-depth collection of data examining municipal bond issuances and homelessness statistics across various states in the United States. This dataset integrates detailed information on both sustainable and social bond issuances, including issuer names, states,...
This dissertation consists of three essays that provide comprehensive insights into the complex dynamics shaping entrepreneurial and organizational outcomes. In the first essay I incorporate the Biophilia Hypothesis and the Challenge Hindrance Stressor framework to study entrepreneurial creativity. The findings emphasize the importance of more frequent nature visits for entrepreneurs...
Online teaching and learning has become an increasingly important aspect of the educational mission of universities. In person, teachers have time-tested tools for assessing student ability, including a wealth of verbal and nonverbal communication. The online format provides a wealth of data, and promises—but may not yet deliver—useful tools for...
In this study, I investigate how target value uncertainty may lead to acquirer mispricing of an acquisition target and how the mispricing may be a determinant of goodwill impairment. To the extent the mispricing leads to both high and low industry-adjusted purchase price multiples (PPMs are my proxies for overpayment...
The objective of this research is to examine capital market determinants and implications associated with voluntary sustainability disclosures and the extent to which the informativeness of disclosure innovations differs based on given attributes of the financial disclosure and overall information environment.
In determining the quantity of financial information to disclose,...
The dissertation examines the effect of two separate yet significant individual level factors—physical and cognitive traits—on entrepreneurial outcomes. The physical factor on which the dissertation focuses is the entrepreneur’s vocal cues and the cognitive traits that the dissertation investigates are the entrepreneur’s goal orientation and his/her ability to take perspectives....
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,...
This thesis objective is to examine the relationship between individuals' goal orientations (learning-prove, learning-avoid, performance-prove, and performance-avoid) and the extent to which they provide knowledge. Included in this document is a review of literature pertaining to knowledge sharing and goal orientations. The author surveyed 64 College of Pharmacy students at...
To improve energy efficiency of industrial processes, heat exchangers are used to transfer thermal energy between different process streams. The compact size and increased efficiency of microchannel based recuperators make them appealing in extreme environments where costly superalloys are mandatory. Due to the high manufacturing cost of microchannel heat exchanges...
Drawing from the concept of work-life balance, the author used the concept of the spillover effect to theorize the mediating role of work adjustment in the mechanism from homesickness to job satisfaction and turnover intentions. Using a sample of 307 migrant workers in a manufacturing firm in China, the author...
This study examines how social identities and message characteristics influence the processing of sponsorship associations and persuasive messages. Using an experimental approach we found that sponsor affiliation with a rival team results in a negative response by highly identified fans, even when message characteristics include strong, favorable arguments. Conversely, less...
It is obvious to anyone who reads about or buys anything in the United States that we have a productivity problem. Losing our share of world markets, runaway inflation, high interest and unemployment rates are just a few of the symptoms. At Boise Cascade, we are very concerned about our...
We extend the Pukthuanthong and Roll (2009) measure of integration to provide an estimate of systemic risk within international equity markets. Our measure indicates an increasing likelihood of market crashes. The conditional probability of market crashes increases substantially following increases of our risk measure. High levels of our risk measure...
We find contagion effects are present in US small size portfolios during emerging market crises due to risk and liquidity concerns. Investors display flight from risk during emerging market crises, and as a result, safer larger stocks exhibit positive abnormal returns. We find little evidence of contagion in aggregate excess...
The purpose of this study is to develop an analytical framework for identifying and evaluating conditions that precipitate currency devaluation like those experienced by Mexico in 1994. This study develops a framework of financial and macroenvironmental indicators that point to potential currency devaluation in the future. Some of these indicators...
Applying concepts from the behavioral complexity literature (Ashby, 1952; Denison, Hooijberg, and Quinn, 1995) we examine if supply managers’ multiple roles and the ability to shift among these roles is related to their interpersonal relationship with their key contact within the strategic suppliers’ organization and ultimately with the firm-to-firm relationship....
This monograph presents a methodology of allocating raw material and manufacturing costs to specific products based on those product's relative market value. The concept of allocating costs based on inventoriable asset values has been referred to as cost-to-value allocations.
This monograph provides an introduction to financing timber and timberland. It is intended to be an overview of credit underwriting for such financing. Primary users would include borrowers and their accountants, attorneys and advisors.
WTD Industries, Inc. and its subsidiaries ("WTD") employ approximately twelve hundred people in the business of manufacturing lumber and related activities.
In the mid 1980's WTD implemented a drug testing program to prevent users of illegal drugs from working for or continuing to work for the Company. The program was...
Internal controls have often been thought of as specific activities that are performed to ensure accounting transactions have been recorded properly and to ensure security over assets. This definition was supplemented in a previous monograph on internal controls, "Accounting Controls for a Forest Products Firm," published in January 1981 ....
During the last five years, interest in productivity-based group incentive plans for mill operations in the forest products industry has increased. In a 1983 monograph in this series titled "Company /Employee Gainsharing Programs," Michael B. McKay anticipated this trend. In that monograph, he defined "gainsharing" as a "group incentive plan."...
Many wonder why U.S. companies are not more oriented toward exporting. Increased exports certainly would help alleviate such contemporary problems as the national trade deficit. Business Week (Anon 1987) estimated that if U.S. companies had maintained their 1980 share of overseas markets, the domestic industrial output would be some 8...
The purpose of this monograph is to acquaint the reader with some possible uses of a microcomputer in timber management and accounting. Examples will illustrate the basic structure of an overall timber management and accounting system.
The information contained in this monograph is tailored to the needs of the small,...
Families. Forestry. Two significant topics in the history of the United States and, particularly, of the Pacific Northwest. Families and forestry have been linked since the days when 19th century Americans made their way west, clearing homesteads and setting up farms and ranches. Although the nature of the forest products...
This monograph provides information to companies in the forest products industry about the process of implementing a Just-In-Time (JIT) management system, including JIT purchasing and JIT manufacturing. In addition, this monograph illustrates the impact of JIT on organizational accounting and productivity. Many authors have suggested that today's globally competitive marketplace...
This monograph describes the concept of allocating aggregate costs of logs, wood, and manufacturing to specific products based on those products' relative market values. It includes results of a survey and a general analysis of the issues involved.
The objective of this monograph is to illustrate how the elements of an investment analysis are brought together to form a basis for sound decisions on new plant investments. These elements include financial analysis, raw material analysis, and market analysis.
The financial analysis consists of determining the initial investment required...