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...