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Description
This study investigates the relation between credit supply competition among banks and their clients’ conditional accounting conservatism (i.e., asymmetric timely loss recognition). The Interstate Banking and Branching Efficiency Act (IBBEA) of 1994 permits banks and bank holding companies to expand their business across state lines, introducing a positive shock to

This study investigates the relation between credit supply competition among banks and their clients’ conditional accounting conservatism (i.e., asymmetric timely loss recognition). The Interstate Banking and Branching Efficiency Act (IBBEA) of 1994 permits banks and bank holding companies to expand their business across state lines, introducing a positive shock to credit supply competition in the banking industry. The increase in credit supply competition weakens banks’ bargaining power in the negotiation process, which in turn may weaken their ability to demand conservative financial reporting from borrowers. Consistent with this prediction, results show that firms report less conservatively after the IBBEA is passed in their headquartered states. The effect of the IBBEA on conditional conservatism is particularly stronger for firms in states with a greater increase in competition among banks, firms whose operations are more concentrated in their headquarter states, firms with greater financial constraints, and firms subject to less external monitoring. Robustness tests confirm that the observed decline in conditional conservatism is causally related to the passage of IBBEA. Overall, this study highlights the impact of credit supply competition on financial reporting practices.
ContributorsHuang, Wei (Author) / Li, Yinghua (Thesis advisor) / Huang, Xiaochuan (Committee member) / Kaplan, Steve (Committee member) / Arizona State University (Publisher)
Created2018
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Description当前,上市公司的盈余管理问题已是我国资本市场中普遍存在的突出问题。一般来说,一些企业为了满足资本市场对于上市、增发等条件的要求,以及为有效推动企业的并购、重组等行为的顺利实现,甚至为了谋求公司管理层的个别利益,往往运用盈余管理等举措实施公司财报及关键指标的粉饰修正,让不知情的股民蒙受一定的损失。普遍分析显示,我国股市中民营企业比其他企业遭遇的问题和压力更多、更大、更突出,因此民营企业从客观上来说拥有更强的盈余管理动机。而从当前我国资本市场的实际情况来看,我国相关专家学者对盈余管理的系统性深入研究,一般都瞄准了上市企业群体或持续亏损企业,对盈余管理的研究不系统、不全面、不深入,这将对我国进一步提升盈余管理监管水平构成一定不利影响。当前,由于我国民企在自身管理及发展动力方面的特殊性,我国民企的管理、盈余管理特点和国外上市公司还存在着很大的不同,进一步深入研究我国民企上市公司自身管理方面的突出特点,以及其对企业盈余管理等方面的深层次影响,有助于监管层对症下药,更有针对性地研究出台全新的监管措施,进一步提升管理水平。这还可以为公司发展的决策层及相关会计信息使用人员提供一定的决策参考, 因此其拥有十分重要的意义。

本文首先认真总结分析了有关上市企业治理结构和盈余管理等方面的历史文献资料,依托当前资本市场上普遍运用的委托代理、内部人控制和契约等理论,系统研究了我国民企上市公司在自身治理结构方面的突出特征以及其对盈余管理方面所构成影响的深层次原理。在此基础上,本文通过2015-2017年我国上市企业数据,基于截面Jones模型对民营企业和非民营企业盈余管理程度进行测算和比较分析,发现民营企业盈余管理程度更高;从四个层面系统研究民企公司自身的治理结构突出特点,设立回归模型论证了民营企业独特的公司治理结构特征对盈余管理程度确实会产生影响;最后,本文进一步利用修正的费尔萨姆一奥尔森估价模型对民营上市公司盈余管理有公司价值的关系进行了验证,发现两者具有显著相关性。
ContributorsChen, Hui (Author) / Shen, Wei (Thesis advisor) / Chang, Chun (Thesis advisor) / Huang, Xiaochuan (Committee member) / Arizona State University (Publisher)
Created2019
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Description
This research compares shifts in a SuperSpec titanium nitride (TiN) kinetic inductance detector's (KID's) resonant frequency with accepted models for other KIDs. SuperSpec, which is being developed at the University of Colorado Boulder, is an on-chip spectrometer designed with a multiplexed readout with multiple KIDs that is set up for

This research compares shifts in a SuperSpec titanium nitride (TiN) kinetic inductance detector's (KID's) resonant frequency with accepted models for other KIDs. SuperSpec, which is being developed at the University of Colorado Boulder, is an on-chip spectrometer designed with a multiplexed readout with multiple KIDs that is set up for a broadband transmission of these measurements. It is useful for detecting radiation in the mm and sub mm wavelengths which is significant since absorption and reemission of photons by dust causes radiation from distant objects to reach us in infrared and far-infrared bands. In preparation for testing, our team installed stages designed previously by Paul Abers and his group into our cryostat and designed and installed other parts necessary for the cryostat to be able to test devices on the 250 mK stage. This work included the design and construction of additional parts, a new setup for the wiring in the cryostat, the assembly, testing, and installation of several stainless steel coaxial cables for the measurements through the devices, and other cryogenic and low pressure considerations. The SuperSpec KID was successfully tested on this 250 mK stage thus confirming that the new setup is functional. Our results are in agreement with existing models which suggest that the breaking of cooper pairs in the detector's superconductor which occurs in response to temperature, optical load, and readout power will decrease the resonant frequencies. A negative linear relationship in our results appears, as expected, since the parameters are varied only slightly so that a linear approximation is appropriate. We compared the rate at which the resonant frequency responded to temperature and found it to be close to the expected value.
ContributorsDiaz, Heriberto Chacon (Author) / Mauskopf, Philip (Thesis director) / McCartney, Martha (Committee member) / Department of Physics (Contributor) / School of Mathematical and Statistical Sciences (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
Description
This paper considers what factors influence student interest, motivation, and continued engagement. Studies show anticipated extrinsic rewards for activity participation have been shown to reduce intrinsic value for that activity. This might suggest that grade point average (GPA) has a similar effect on academic interests. Further, when incentives such as

This paper considers what factors influence student interest, motivation, and continued engagement. Studies show anticipated extrinsic rewards for activity participation have been shown to reduce intrinsic value for that activity. This might suggest that grade point average (GPA) has a similar effect on academic interests. Further, when incentives such as scholarships, internships, and careers are GPA-oriented, students must adopt performance goals in courses to guarantee success. However, performance goals have not been shown to correlated with continued interest in a topic. Current literature proposes that student involvement in extracurricular activities, focused study groups, and mentored research are crucial to student success. Further, students may express either a fixed or growth mindset, which influences their approach to challenges and opportunities for growth. The purpose of this study was to collect individual cases of students' experiences in college. The interview method was chosen to collect complex information that could not be gathered from standard surveys. To accomplish this, questions were developed based on content areas related to education and motivation theory. The content areas included activities and meaning, motivation, vision, and personal development. The developed interview method relied on broad questions that would be followed by specific "probing" questions. We hypothesize that this would result in participant-led discussions and unique narratives from the participant. Initial findings suggest that some of the questions were effective in eliciting detailed responses, though results were dependent on the interviewer. From the interviews we find that students value their group involvements, leadership opportunities, and relationships with mentors, which parallels results found in other studies.
ContributorsAbrams, Sara (Author) / Hartwell, Lee (Thesis director) / Correa, Kevin (Committee member) / Department of Psychology (Contributor) / School of Mathematical and Statistical Sciences (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
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Description
This study estimates the capitalization effect of golf courses in Maricopa County using the hedonic pricing method. It draws upon a dataset of 574,989 residential transactions from 2000 to 2006 to examine how the aesthetic, non-golf benefits of golf courses capitalize across a gradient of proximity measures. The measures for

This study estimates the capitalization effect of golf courses in Maricopa County using the hedonic pricing method. It draws upon a dataset of 574,989 residential transactions from 2000 to 2006 to examine how the aesthetic, non-golf benefits of golf courses capitalize across a gradient of proximity measures. The measures for amenity value extend beyond home adjacency and include considerations for homes within a range of discrete walkability buffers of golf courses. The models also distinguish between public and private golf courses as a proxy for the level of golf course access perceived by non-golfers. Unobserved spatial characteristics of the neighborhoods around golf courses are controlled for by increasing the extent of spatial fixed effects from city, to census tract, and finally to 2000 meter golf course ‘neighborhoods.’ The estimation results support two primary conclusions. First, golf course proximity is found to be highly valued for adjacent homes and homes up to 50 meters way from a course, still evident but minimal between 50 and 150 meters, and insignificant at all other distance ranges. Second, private golf courses do not command a higher proximity premia compared to public courses with the exception of homes within 25 to 50 meters of a course, indicating that the non-golf benefits of courses capitalize similarly, regardless of course type. The results of this study motivate further investigation into golf course features that signal access or add value to homes in the range of capitalization, particularly for near-adjacent homes between 50 and 150 meters thought previously not to capitalize.
ContributorsJoiner, Emily (Author) / Abbott, Joshua (Thesis director) / Smith, Kerry (Committee member) / Economics Program in CLAS (Contributor) / School of Sustainability (Contributor) / School of Mathematical and Statistical Sciences (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
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Description
The objective of this paper is to provide an educational diagnostic into the technology of blockchain and its application for the supply chain. Education on the topic is important to prevent misinformation on the capabilities of blockchain. Blockchain as a new technology can be confusing to grasp given the wide

The objective of this paper is to provide an educational diagnostic into the technology of blockchain and its application for the supply chain. Education on the topic is important to prevent misinformation on the capabilities of blockchain. Blockchain as a new technology can be confusing to grasp given the wide possibilities it can provide. This can convolute the topic by being too broad when defined. Instead, the focus will be maintained on explaining the technical details about how and why this technology works in improving the supply chain. The scope of explanation will not be limited to the solutions, but will also detail current problems. Both public and private blockchain networks will be explained and solutions they provide in supply chains. In addition, other non-blockchain systems will be described that provide important pieces in supply chain operations that blockchain cannot provide. Blockchain when applied to the supply chain provides improved consumer transparency, management of resources, logistics, trade finance, and liquidity.
ContributorsKrukar, Joel Michael (Author) / Oke, Adegoke (Thesis director) / Duarte, Brett (Committee member) / Hahn, Richard (Committee member) / School of Mathematical and Statistical Sciences (Contributor) / Department of Economics (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
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Description
The Super Catalan numbers are a known set of numbers which have so far eluded a combinatorial interpretation. Several weighted interpretations have appeared since their discovery, one of which was discovered by William Kuszmaul in 2017. In this paper, we connect the weighted Super Catalan structure created previously by Kuszmaul

The Super Catalan numbers are a known set of numbers which have so far eluded a combinatorial interpretation. Several weighted interpretations have appeared since their discovery, one of which was discovered by William Kuszmaul in 2017. In this paper, we connect the weighted Super Catalan structure created previously by Kuszmaul and a natural $q$-analogue of the Super Catalan numbers. We do this by creating a statistic $\sigma$ for which the $q$ Super Catalan numbers, $S_q(m,n)=\sum_X (-1)^{\mu(X)} q^{\sigma(X)}$. In doing so, we take a step towards finding a strict combinatorial interpretation for the Super Catalan numbers.
ContributorsHouse, John Douglas (Author) / Fishel, Susanna (Thesis director) / Childress, Nancy (Committee member) / School of Mathematical and Statistical Sciences (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
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Description
Construction is a defining characteristic of geometry classes. In a traditional classroom, teachers and students use physical tools (i.e. a compass and straight-edge) in their constructions. However, with modern technology, construction is possible through the use of digital applications such as GeoGebra and Geometer’s SketchPad.
Many other studies have

Construction is a defining characteristic of geometry classes. In a traditional classroom, teachers and students use physical tools (i.e. a compass and straight-edge) in their constructions. However, with modern technology, construction is possible through the use of digital applications such as GeoGebra and Geometer’s SketchPad.
Many other studies have researched the benefits of digital manipulatives and digital environments through student completion of tasks and testing. This study intends to research students’ use of the digital tools and manipulatives, along with the students’ interactions with the digital environment. To this end, I conducted exploratory teaching experiments with two calculus I students.
In the exploratory teaching experiments, students were introduced to a GeoGebra application developed by Fischer (2019), which includes instructional videos and corresponding quizzes, as well as exercises and interactive notepads, where students could use digital tools to construct line segments and circles (corresponding to the physical straight-edge and compass). The application built up the students’ foundational knowledge, culminating in the construction and verbal proof of Euclid’s Elements, Proposition 1 (Euclid, 1733).
The central findings of this thesis are the students’ interactions with the digital environment, with observed changes in their conceptions of radii and circles, and in their use of tools. The students were observed to have conceptions of radii as a process, a geometric shape, and a geometric object. I observed the students’ conceptions of a circle change from a geometric shape to a geometric object, and with that change, observed the students’ use of tools change from a measuring focus to a property focus.
I report a summary of the students’ work and classify their reasoning and actions into the above categories, and an analysis of how the digital environment impacts the students’ conceptions. I also briefly discuss the impact of the findings on pedagogy and future research.
ContributorsSakauye, Noelle Marie (Author) / Roh, Kyeong Hah (Thesis director) / Zandieh, Michelle (Committee member) / School of Mathematical and Statistical Sciences (Contributor) / School of International Letters and Cultures (Contributor) / Barrett, The Honors College (Contributor)
Created2020-05
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Description
The original version of Helix, the one I pitched when first deciding to make a video game
for my thesis, is an action-platformer, with the intent of metroidvania-style progression
and an interconnected world map.

The current version of Helix is a turn based role-playing game, with the intent of roguelike
gameplay and a dark

The original version of Helix, the one I pitched when first deciding to make a video game
for my thesis, is an action-platformer, with the intent of metroidvania-style progression
and an interconnected world map.

The current version of Helix is a turn based role-playing game, with the intent of roguelike
gameplay and a dark fantasy theme. We will first be exploring the challenges that came
with programming my own game - not quite from scratch, but also without a prebuilt
engine - then transition into game design and how Helix has evolved from its original form
to what we see today.
ContributorsDiscipulo, Isaiah K (Author) / Meuth, Ryan (Thesis director) / Kobayashi, Yoshihiro (Committee member) / School of Mathematical and Statistical Sciences (Contributor) / Computer Science and Engineering Program (Contributor) / Barrett, The Honors College (Contributor)
Created2020-05
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Description
This thesis evaluates the viability of an original design for a cost-effective wheel-mounted dynamometer for road vehicles. The goal is to show whether or not a device that generates torque and horsepower curves by processing accelerometer data collected at the edge of a wheel can yield results that are comparable

This thesis evaluates the viability of an original design for a cost-effective wheel-mounted dynamometer for road vehicles. The goal is to show whether or not a device that generates torque and horsepower curves by processing accelerometer data collected at the edge of a wheel can yield results that are comparable to results obtained using a conventional chassis dynamometer. Torque curves were generated via the experimental method under a variety of circumstances and also obtained professionally by a precision engine testing company. Metrics were created to measure the precision of the experimental device's ability to consistently generate torque curves and also to compare the similarity of these curves to the professionally obtained torque curves. The results revealed that although the test device does not quite provide the same level of precision as the professional chassis dynamometer, it does create torque curves that closely resemble the chassis dynamometer torque curves and exhibit a consistency between trials comparable to the professional results, even on rough road surfaces. The results suggest that the test device provides enough accuracy and precision to satisfy the needs of most consumers interested in measuring their vehicle's engine performance but probably lacks the level of accuracy and precision needed to appeal to professionals.
ContributorsKing, Michael (Author) / Ren, Yi (Thesis director) / Spanias, Andreas (Committee member) / School of Mathematical and Statistical Sciences (Contributor) / Mechanical and Aerospace Engineering Program (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05