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This paper seeks to provide a comprehensive consideration of the full implications of engaging in real earnings management through 1.) an in-depth literature review of selected studies concerning real earnings management, 2.) supplemental interviews to consider real earnings management from various perspectives including supply chain management, accounting and management, as

This paper seeks to provide a comprehensive consideration of the full implications of engaging in real earnings management through 1.) an in-depth literature review of selected studies concerning real earnings management, 2.) supplemental interviews to consider real earnings management from various perspectives including supply chain management, accounting and management, as well as 3.) a final framework of the considerations that must be made to fully understand the implications of real earnings management. Though the ethics of real earnings management will be discussed, no determination will be made to support or discredit its use. The methods of real earnings management are plentiful and would benefit most from being judged on a case-by-case basis before coming to any firm conclusions.
ContributorsWestgard, Kristy Kayan (Author) / Maltz, Arnold (Thesis director) / Leckey, Andrew (Committee member) / Walter Cronkite School of Journalism and Mass Communication (Contributor) / Department of Supply Chain Management (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
Description
Basketball has been evolving since its inception during the winter of 1891. A myriad of factors have played into its growth and evolution over time, among them being the subject of this paper: the integration of advanced statistics and analytics. Taking inspiration from baseball's analytics revolution, a sport that is

Basketball has been evolving since its inception during the winter of 1891. A myriad of factors have played into its growth and evolution over time, among them being the subject of this paper: the integration of advanced statistics and analytics. Taking inspiration from baseball's analytics revolution, a sport that is vastly different from basketball, coaches and statisticians began to innovate new ways to evaluate teams and players outside of the constraints of the traditional basketball box score. In recent decades, their work has spread throughout the basketball community, and now both fans and team front offices alike have found value in the application of empirical analysis to professional basketball. The effects of their work have emerged with the passage of time, and can be seen both on and off the court. Through advanced analytics, players and teams have shifted their focus towards efficient play, which has resulted in the exploitation of the very geometry of the basketball court itself. Recent technological innovations look to push this trend into a new era, and hint at the future of the sports fan experience. In short, basketball has not had a strong relationship with statistics. Early basketball statistics were born out of convenience, and over time the statisticians of the sport introduced new ways to quantify team and player performances. This paper looks to examine this progression over time, and show that advanced statistics and analytics have firmly planted themselves in the way basketball is viewed, evaluated, and covered.
ContributorsDiego, Jonathan Patrick Long (Author) / Kurland, Brett (Thesis director) / Reed, Sada (Committee member) / Walter Cronkite School of Journalism and Mass Communication (Contributor) / Barrett, The Honors College (Contributor)
Created2017-05
Description
The landscape of professional sporting venues within the United States is changing. From 1990-2018, within the four main American professional sports leagues, 20 new NHL arenas, 24 new NBA arenas, 22 new NFL stadiums, and 26 new MLB stadiums were built. As the industry morphs, a handful of new initiatives

The landscape of professional sporting venues within the United States is changing. From 1990-2018, within the four main American professional sports leagues, 20 new NHL arenas, 24 new NBA arenas, 22 new NFL stadiums, and 26 new MLB stadiums were built. As the industry morphs, a handful of new initiatives are being worked into the construct of these venues including increased commercial areas for shopping and restaurants and sharing of the venues between two organizations in an attempt to increase the overall utilization of the spaces. Additionally, in Detroit, San Francisco and Atlanta, where new stadiums and arenas were just recently introduced, the municipalities are using the venues to catalyze further growth and development within the city. However, these trends, while innovative, are tethered to high prices.
This thesis seeks to analyze the changes in how current stadiums are being funded, the public’s reaction to and perception of those financing plans and what the future might hold. Research showed that tax dollars are increasingly unpopular and that teams are moving away from using public money to fund sports venues. Gathered for this report, survey data of 815 Arizona State University students supported anecdotal evidence that people within a community are relatively unhappy with the idea of their money being used to partially subsidize wealthy sports organizations’ infrastructure. Altogether, recent evidence suggests that multi-use facilities funded in majority by private wealth are more popular and generate greater economic impact for the municipality than earlier in history, when heavily subsidized venues allowed teams to take advantage of local government and created fan mistrust. Additionally, sporting organizations can increase value to their consumer by incorporating additional commercial properties into the venue and by collaborating with the public regarding the financing structure of the venue.
ContributorsCwiakala, Alec (Co-author) / Kleen, Brendon (Co-author) / Eaton, John (Thesis director) / McIntosh, Daniel (Committee member) / Department of Finance (Contributor) / Department of Marketing (Contributor) / Barrett, The Honors College (Contributor)
Created2019-05
Description
The purpose of this paper is to identify if there is a relationship between the year-over-year success of a Division 1 college football team and numerous academic and financial indicators of the host university. College football has become the lifeblood of major university athletic programs as it is consistently the

The purpose of this paper is to identify if there is a relationship between the year-over-year success of a Division 1 college football team and numerous academic and financial indicators of the host university. College football has become the lifeblood of major university athletic programs as it is consistently the top revenue generator for university athletic programs across the country. The purpose of this paper is to not only identify the correlation between the success of these teams and financial indicators but to also identify if there are non-financial aspects that are affected by the football team’s success and how a university can capitalize on these.
Specifically, this paper focuses on the Arizona State University Sun Devils football team’s year-over-year results from 2006-2016 and uses this dataset as a comparison against multiple academic and financial measures from the university. This paper also attempts to define what a university's “brand” is and discuss the effect that these teams have on a student’s experience at the university. Based on these findings and results, we attempt to draw conclusions surrounding this information on if there are certain correlations between football success and university indicators and how strongly these indicators affect the university and its brand.
ContributorsRaysik, Bailey (Co-author) / Whiteley, Andrew (Co-author) / Roberton, Sean (Co-author) / Ingram-Waters, Mary (Thesis director) / Eaton, John (Committee member) / WPC Graduate Programs (Contributor) / Department of Finance (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2019-05
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Description
It's the last Friday before break, everyone is excited and rush to put on their uniform. The class eagerly lines up for morning stretches and the P.E. Instructor announces, "Today we're playing... DODGEBALL!" Half the class cheers eyeing their friends with a competitive smirk, while the other half tremble in

It's the last Friday before break, everyone is excited and rush to put on their uniform. The class eagerly lines up for morning stretches and the P.E. Instructor announces, "Today we're playing... DODGEBALL!" Half the class cheers eyeing their friends with a competitive smirk, while the other half tremble in their sneakers mentally reliving their last terrifying red rubber ball experience. Dodgeball's polarizing popularity has created an uproar in the public-school system with many claiming that the traditional sport is beneficial while others assert it's dangerous and lobby for its prohibition citing recent damages and lawsuits. Dodgeball is a sport that far most often elicits vivid memories of gym class; however, there is a rich and active history of competitive dodgeball worldwide. Dodgeball's resurgence since the popular film of the same name in 2004 has sparked a competitive flair for the game and quickly gained the attention of sports media which has highlighted the team-focused competitive aspect of the beloved sport. The sport of dodgeball was originally developed in Africa over 200 years ago and first observed by a missionary named Dr. James Carlisle (History of Dodgeball)1. The concept of the sport was exceptionally crude, as the African tribes used large rocks and putrefied matter to continuously pelt the opposing players. The defending team would gather around their downed player to deflect projectiles and allow their teammate to recover. Dr. Carlisle recognized that the tribesmen used the sport as a means to build trust and demonstrated remarkable athleticism amongst their warriors. Dr. Carlisle introduced this innovative team-based sport to his colleagues in England instead utilizing leather balls; however, the doctor quickly recognized that his colleagues didn't possess the necessary strength, agility, nor teamwork to compete in the game at its current state. The sport was updated and played on an open field with no set area restrictions. The game was similar to a large-scale chess match in which opposing teams aim to strategically trap and aggressively target players in order to remove them from play. The sport was played this way for a century until in 1884 when Phillip Ferguson from Yale University brought the competition to America with a new set of guidelines. The reformed sport included a definite number of players, dodgeballs, and predetermined space for the competition leading to widespread adoption by the American school system. Today, dodgeball has emerged as a competitive sport with multiple regional competitive leagues around the country and even two distinct professional dodgeball leagues in which teams can earn prize money, sponsorships, and for elite teams, world championship glory. Dodgeball is often recognized as a popular activity in the public school physical education system and has been a cornerstone of the course exemplifying sportsmanship, leadership, and athletic skills through coordinated team play since inception; however, in recent years, the sport has come into scrutiny as lawsuits resulting from damages and concerned parents voice against the activity.
ContributorsHorton, John Joseph (Author) / Sadusky, Brian (Thesis director) / Carter, Phillip (Committee member) / Department of Finance (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
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As the premier colligate summer league in the country, the Cape Cod Baseball League has operated since 1885 and has seen over one thousand all-time alumni step foot in professional baseball. Every season, each of the CCBL's ten teams call upon some of the nation's top aspiring sports broadcasters, writers,

As the premier colligate summer league in the country, the Cape Cod Baseball League has operated since 1885 and has seen over one thousand all-time alumni step foot in professional baseball. Every season, each of the CCBL's ten teams call upon some of the nation's top aspiring sports broadcasters, writers, and social media managers to spearhead the coverage of the league and tell the stories of the summer. However, while the season offers hours of repetition and exposure to players and journalists alike, the league's coverage capabilities fall short of its high potential due to inconsistencies and inadequacies that restrain its media content from matching the level of baseball that takes place on the field. Through the identification of specific problems within the league's broadcast equipment, its varying platforms, and its growing gap between individual coverage teams, this thesis offers both short-term and long-term solutions that aim to raise the standards and capabilities of league content while also raising awareness of the issue itself. While considering the Cape Cod League's unique non-profit business model and its most recent financial situation, this thesis also illustrates opportunities within fundraising events, the league's online audience, and its vast alumni network that can create a sustainable business plan for the near and distant future of the Cape Cod Broadcast Network.
ContributorsKercheval, Kyle Nicholas (Author) / Kurland, Brett (Thesis director) / Cesmat, Brad (Committee member) / W.P. Carey School of Business (Contributor) / Walter Cronkite School of Journalism and Mass Communication (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
Description
Battle For Arizona Avenue: The History of the Chandler-Hamilton Rivalry is an honors thesis project that aims to serve as a historical hub for the two schools involved. Chandler and Hamilton High School are two public high schools in Chandler, Ariz., who are among the most successful football programs in

Battle For Arizona Avenue: The History of the Chandler-Hamilton Rivalry is an honors thesis project that aims to serve as a historical hub for the two schools involved. Chandler and Hamilton High School are two public high schools in Chandler, Ariz., who are among the most successful football programs in the state despite sitting just 3.8 miles apart from each other. The thesis is housed on a multimedia website, which uses written pieces, photos, videos and other multimedia elements to break down the history of both programs. Chandler is one of the oldest schools in the state, opening in 1914 and often lagging athletically until large population growth led to Hamilton opening in 1998. Hamilton experienced immediate success both as a football program individually and in the rivalry, taking the first 17 match ups between the two schools and winning seven titles in the now 18 years they have been in existence. Chandler has since come and shifted the tide, winning five of the last six games in the rivalry and claiming two titles in the last three years. It's rare for two programs so close in proximity to have so much success not just on the football field but academically, so the thesis looked at the various reasons why. The thesis is about more than just the two schools, however. It dives into what a rivalry means, as well as the overall impact of high school football and the various factors that led into this meaning as much to people as it did. The website should serve as a vital historical device for each school in years to come, with there still being the ability for growth in years to come. https://medium.com/the-battle-for-arizona-avenue
ContributorsArdaya, Fabian (Author) / Kurland, Brett (Thesis director) / Jackson, Victoria (Committee member) / Hawken-Collins, Denise (Committee member) / Walter Cronkite School of Journalism and Mass Communication (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
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The research and work that allowed my thesis creative project to come to fruition were tokens of a truly enlightening experience. My thesis is entitled, ASU Olympians: Dissecting their Psyche, and delves into three main topics that blanket all eight of the subjects that I interviewed. The first topic encompasses

The research and work that allowed my thesis creative project to come to fruition were tokens of a truly enlightening experience. My thesis is entitled, ASU Olympians: Dissecting their Psyche, and delves into three main topics that blanket all eight of the subjects that I interviewed. The first topic encompasses the idea that Athletic Director Ray Anderson is constantly trying to expand the Olympic culture within ASU Athletics. The second topic is the fact that competing in the Olympics changes an athlete's trajectory whether they medal or not. The third topic focuses on the physical and mental toll the Games take on these athletes. I designed an interactive website to showcase these topics. In it, there are interactive features from up-and-coming applications such as a 360-degree photo from Bubbli, an infographic from Venngage and a timeline from Timeglider. I have written four long-form stories on marathoner Amy Hastings Cragg, swimmer Richard Bohus, high-jumper Bryan McBride and water polo defender Gao Ao. To enhance these ideas further, I created four videos: One about future ASU volunteer coach Michael Phelps, another on current ASU Swim & Dive Coach Bob Bowman, another on Ao to go along with her story and finally a one-on-one with Ray Anderson as the centerpiece to my project. Every piece of this website fits together to communicate one overarching message: The Olympics leave a massive impact on the ASU athletes that compete in them and an impact that each of these athlete's find an interesting story to tell in its wake.
ContributorsVicario, Kristina Louise (Author) / Lodato, Mark (Thesis director) / Hawken-Collins, Denise (Committee member) / Walter Cronkite School of Journalism and Mass Communication (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05
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This project dives into the journey of our entrepreneurial startup with the Founders Lab Thesis Program. In the global sports business industry, we knew that there was something missing. While conducting market research, there was little data and information about sustainability initiatives that engaged sports fans, especially in college sports.

This project dives into the journey of our entrepreneurial startup with the Founders Lab Thesis Program. In the global sports business industry, we knew that there was something missing. While conducting market research, there was little data and information about sustainability initiatives that engaged sports fans, especially in college sports. Not to mention, there was no sustainability information provided on any existing platforms that sporting teams use for ticketing and advertising. So, for our startup, we decided to create a website called SustainSports which gives fans the opportunity to inform themselves about sustainability initiatives at sports events (https://sustainsports.webflow.io/). These fans can also earn points and rewards for practicing sustainability activities at home. In short, SustainSports serves as an educational, interactive, and informative website that connects users to sustainability initiatives, community activities, and exciting rewards, while encouraging users to continue such environmentally-friendly practices in their daily lives. In chronological order, this thesis paper will examine the process we took to create SustainSports and demonstrate our efforts that properly allowed us to defend it one academic year later. From meetings with renowned sports enthusiasts and professors to interviews with ASU students and sports fans, we have listened to and taken in diverse perspectives to understand the perceptions of sustainability in the global sports industry. When we realized that there was a significant gap between sports and sustainability - both important elements of American society and culture - we knew a change needed to be made. Hence, SustainSports came to life, offering users a fresh opportunity to be more aware of their sustainability surroundings, while simultaneously enjoying the sports they know and love.

ContributorsThirunagari, Samay (Co-author) / Bruce, Daniel (Co-author) / Stanisic, Yelena (Co-author) / Byrne, Jared (Thesis director) / Lee, Christopher (Committee member) / Kunowski, Jeff (Committee member) / Department of Information Systems (Contributor) / Department of Finance (Contributor) / Dean, W.P. Carey School of Business (Contributor) / Economics Program in CLAS (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
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The sports universe has been around for over a century and yet the at home sports viewing experience has seen little change. Even though our society has seen monumental innovative, technological advances, watching sports at home has not undergone any changes and may soon find itself a thing of the

The sports universe has been around for over a century and yet the at home sports viewing experience has seen little change. Even though our society has seen monumental innovative, technological advances, watching sports at home has not undergone any changes and may soon find itself a thing of the past unless something changes. When the COVID-19 pandemic arose, a problem surfaced of revenue loss and decreasing fan retention leaving teams and leagues stumbling for solutions. RYZE offers a never before seen product that can revolutionize how sports fans watch and engage in sporting events. By taking the lucrative concept of “battle passes” from the video game industry and placing it in the sports industry, RYZE hopes to increase overall fan revenue, retention, and engagement. A clear market size and wide range of potential customers, RYZE looks to help fans stay engaged while also earning prizes. With competition ranging from fantasy sports to virtual reality, RYZE has competitive advantages that give it potential to become a sports fan’s go to product when thinking about their favorite team. RYZE has gone from a propelling question to a bright idea and then to a prototype along with a full pitch deck and hopes to engrain itself in college athletics, MLB, and other professional sports leagues.

ContributorsTimmermann, Justin Michael (Co-author) / Diaz, Daniel (Co-author) / Meyer, Sarah (Co-author) / Byrne, Jared (Thesis director) / Lee, Christopher (Committee member) / Kunowski, Jeffrey (Committee member) / Department of Marketing (Contributor) / Department of Finance (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05