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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中国律师制度自“文化大革命”结束后恢复至今,已有近四十年。中国律师行业伴随着中国改革开放的进程,得到了飞速的发展,当然,同时也面临着诸多的问题。重要的问题之一便是,中国律师事务所采用“加盟制合伙人”模式和采用“权益制合伙人”模式之争。本文试图从回顾企业边界的三大理论出发,提出“加盟制合伙人”模式和 “权益制合伙人”模式与合伙人律师的业务专业化程度、业务复杂化程度以及大客户和律师事务所规模关系的四个假设,通过实证分析的方式,试图以企业边界三大理论解释前述四个假设中的关系,并以此期望对律师行业的发展有所启发。
ContributorsChu, Xiaoqing (Author) / Pei, Ker-Wei (Thesis advisor) / Cheng, Shijun (Thesis advisor) / Shen, Wei (Committee member) / Arizona State University (Publisher)
Created2019
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Description
For as long as humans have been working, they have been looking for ways to get that work done better, faster, and more efficient. Over the course of human history, mankind has created innumerable spectacular inventions, all with the goal of making the economy and daily life more efficient. Today,

For as long as humans have been working, they have been looking for ways to get that work done better, faster, and more efficient. Over the course of human history, mankind has created innumerable spectacular inventions, all with the goal of making the economy and daily life more efficient. Today, innovations and technological advancements are happening at a pace like never seen before, and technology like automation and artificial intelligence are poised to once again fundamentally alter the way people live and work in society. Whether society is prepared or not, robots are coming to replace human labor, and they are coming fast. In many areas artificial intelligence has disrupted entire industries of the economy. As people continue to make advancements in artificial intelligence, more industries will be disturbed, more jobs will be lost, and entirely new industries and professions will be created in their wake. The future of the economy and society will be determined by how humans adapt to the rapid innovations that are taking place every single day. In this paper I will examine the extent to which automation will take the place of human labor in the future, project the potential effect of automation to future unemployment, and what individuals and society will need to do to adapt to keep pace with rapidly advancing technology. I will also look at the history of automation in the economy. For centuries humans have been advancing technology to make their everyday work more productive and efficient, and for centuries this has forced humans to adapt to the modern technology through things like training and education. The thesis will additionally examine the ways in which the U.S. education system will have to adapt to meet the demands of the advancing economy, and how job retraining programs must be modernized to prepare workers for the changing economy.
ContributorsCunningham, Reed P. (Author) / DeSerpa, Allan (Thesis director) / Haglin, Brett (Committee member) / School of International Letters and Cultures (Contributor) / Department of Finance (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
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Description
Social-emotional learning (SEL) methods are beginning to receive global attention in primary school education, yet the dominant emphasis on implementing these curricula is in high-income, urbanized areas. Consequently, the unique features of developing and integrating such methods in middle- or low-income rural areas are unclear. Past studies suggest that students

Social-emotional learning (SEL) methods are beginning to receive global attention in primary school education, yet the dominant emphasis on implementing these curricula is in high-income, urbanized areas. Consequently, the unique features of developing and integrating such methods in middle- or low-income rural areas are unclear. Past studies suggest that students exposed to SEL programs show an increase in academic performance, improved ability to cope with stress, and better attitudes about themselves, others, and school, but these curricula are designed with an urban focus. The purpose of this study was to conduct a needs-based analysis to investigate components specific to a SEL curriculum contextualized to rural primary schools. A promising organization committed to rural educational development is Barefoot College, located in Tilonia, Rajasthan, India. In partnership with Barefoot, we designed an ethnographic study to identify and describe what teachers and school leaders consider the highest needs related to their students' social and emotional education. To do so, we interviewed 14 teachers and school leaders individually or in a focus group to explore their present understanding of “social-emotional learning” and the perception of their students’ social and emotional intelligence. Analysis of this data uncovered common themes among classroom behaviors and prevalent opportunities to address social and emotional well-being among students. These themes translated into the three overarching topics and eight sub-topics explored throughout the curriculum, and these opportunities guided the creation of the 21 modules within it. Through a design-based research methodology, we developed a 40-hour curriculum by implementing its various modules within seven Barefoot classrooms alongside continuous reiteration based on teacher feedback and participant observation. Through this process, we found that student engagement increased during contextualized SEL lessons as opposed to traditional methods. In addition, we found that teachers and students preferred and performed better with an activities-based approach. These findings suggest that rural educators must employ particular teaching strategies when addressing SEL, including localized content and an experiential-learning approach. Teachers reported that as their approach to SEL shifted, they began to unlock the potential to build self-aware, globally-minded students. This study concludes that social and emotional education cannot be treated in a generalized manner, as curriculum development is central to the teaching-learning process.
ContributorsBucker, Delaney Sue (Author) / Carrese, Susan (Thesis director) / Barab, Sasha (Committee member) / School of Life Sciences (Contributor, Contributor) / School of Civic & Economic Thought and Leadership (Contributor) / School of International Letters and Cultures (Contributor) / Barrett, The Honors College (Contributor)
Created2020-05
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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
This document is a proposal for a research project, submitted as an Honors Thesis to Barrett, The Honors College at Arizona State University. The proposal summarizes previous findings and literature about women survivors of domestic violence who are suffering from post-traumatic stress disorder as well as outlining the design and

This document is a proposal for a research project, submitted as an Honors Thesis to Barrett, The Honors College at Arizona State University. The proposal summarizes previous findings and literature about women survivors of domestic violence who are suffering from post-traumatic stress disorder as well as outlining the design and measures of the study. At this time, the study has not been completed. However, it may be completed at a future time.
ContributorsKunst, Jessica (Author) / Hernandez Ruiz, Eugenia (Thesis director) / Belgrave, Melita (Committee member) / School of Music (Contributor) / Dean, W.P. Carey School of Business (Contributor) / School of International Letters and Cultures (Contributor) / Barrett, The Honors College (Contributor)
Created2020-05
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Description
Osteoporosis is a medical condition that leads to decreased bone mineral density, resulting in increased fracture risk.1 Research regarding the relationship between sleep and bone mass is limited and has primarily been studied in elderly adults. While this population is most affected by osteoporosis, adolescents are the most proactive population

Osteoporosis is a medical condition that leads to decreased bone mineral density, resulting in increased fracture risk.1 Research regarding the relationship between sleep and bone mass is limited and has primarily been studied in elderly adults. While this population is most affected by osteoporosis, adolescents are the most proactive population in terms of prevention. The purpose of this study was to evaluate the relationship between sleep efficiency and serum osteocalcin in college-aged individuals as a means of osteoporosis prevention. Thirty participants ages 18-25 years (22 females, 8 males) at Arizona State University were involved in this cross-sectional study. Data were collected during one week via self-recorded sleep diaries, quantitative ActiWatch, DEXA imaging, and serum blood draws to measure the bone biomarker osteocalcin. Three participants were excluded from the study as outliers. The median (IQR) for osteocalcin measured by ELISA was 11.6 (9.7, 14.5) ng/mL. The average sleep efficiency measured by actigraphy was 88.3% ± 3.0%. Regression models of sleep efficiency and osteocalcin concentration were not statistically significant. While the addition of covariates helped explain more of the variation in serum osteocalcin concentration, the results remained insignificant. There was a trend between osteocalcin and age, suggesting that as age increases, osteocalcin decreases. This was a limited study, and further investigation regarding the relationship between sleep efficiency and osteocalcin is warranted.
ContributorsMarsh, Courtney Nicole (Author) / Whisner, Corrie (Thesis director) / Mahmood, Tara (Committee member) / School of International Letters and Cultures (Contributor) / School of Nutrition and Health Promotion (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
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Description
The passage of 2007's Legal Arizona Workers Act, which required all new hires to be tested for legal employment status through the federal E-Verify database, drastically changed the employment prospects for undocumented workers in the state. Using data from the 2007-2010 American Community Survey, this paper seeks to identify the

The passage of 2007's Legal Arizona Workers Act, which required all new hires to be tested for legal employment status through the federal E-Verify database, drastically changed the employment prospects for undocumented workers in the state. Using data from the 2007-2010 American Community Survey, this paper seeks to identify the impact of this law on the labor force in Arizona, specifically regarding undocumented workers and less educated native workers. Overall, the data shows that the wage bias against undocumented immigrants doubled in the four years studied, and the wages of native workers without a high school degree saw a temporary, positive increase compared to comparable workers in other states. The law did not have an effect on the wages of native workers with a high school degree.
ContributorsSantiago, Maria Christina (Author) / Pereira, Claudiney (Thesis director) / Mendez, Jose (Committee member) / School of International Letters and Cultures (Contributor) / Department of Economics (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
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Description
The main goal of this project is to discuss the evolution of women in medicine by focusing on their history and where they are today. Women have gone through a lot of obstacles to be able to work in competitive fields today. They have done tremendously and they have also

The main goal of this project is to discuss the evolution of women in medicine by focusing on their history and where they are today. Women have gone through a lot of obstacles to be able to work in competitive fields today. They have done tremendously and they have also broken several barriers to prove to world that it is possible to be a successful working female in the work field. The focus on Muslim female physicians is placed because many Muslim women are judged by their religion prior to getting to know who they truly are. Many of those Muslim women are very successful physicians who have set the bar high. Throughout this paper one on one interviews with Muslim females in medicine were conducted to show the outside world that Muslim women are just like any other working individual. They all have similar passions and the goal to heal. The mentality of women being the only caretaker and housewife has shifted over the years, in 2017, women are working in very competitive fields such as medicine, engineering, mathematics, science, research and more. This project also included an online survey which indicated how women in the medical field feel towards certain conditions. The results indicated that many women do in fact feel inferior to their male colleagues and they also felt that they had to work harder to prove their abilities. This is because there has always been the idea that no matter what a woman will not be as successful as a man and our history shows that people did believe that. However, on the bright side the interviews and survey conducted revealed that women will not let the discouragement of others put them down, instead they have worked hard and proved that they are fully capable of performing their duties as medical doctors.
ContributorsTohaibeche, Raneem (Author) / Ali, Souad T. (Thesis director) / Mousa, Neimeh (Committee member) / School of Molecular Sciences (Contributor) / School of International Letters and Cultures (Contributor) / Barrett, The Honors College (Contributor)
Created2017-12