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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
Description近年来，金融领域各行业采用和移动互联网技术相结合的方式，发展异常迅猛。金融科技率先催生了近4万家P2P网络借贷平台，这些平台在利用移动金融技术与主流传统银行竞争的过程中，占据了大量技术和市场优势。结合我国农村商业银行发展现状，如果农商行能够有效利用移动金融技术优势，则其运营成本或会降低，获客效率、服务多样性等或将得以有效提升，从而使其竞争力得以提高, 更好地服务农民、农村和农业经济。本文旨在系统地探究以手机银行APP为代表的移动金融科技对农商行行间竞争力影响。
本文搜集了全国84家农商行APP数据，定量地从业务覆盖范围、增值服务全面性、易用性、安全性、系统稳定性等五个维度对APP给出综合质量评分，并采用层次分析法给出各农商行竞争力排名。在系统地分析银行竞争力与其APP质量、发布时间、更新次数等相关关系后，总体发现APP质量对银行竞争力至关重要。具体地，排名下降的农商行的年均更新次数与排名变化正相关，也即年均更新次数越多的银行，排名上升越多；而对排名上升的农商行，年均更新次数与排名变化则呈现负相关。竞争力排名上升的农商行，其APP平均发布时间与排名变化呈正相关，而竞争力排名下降的农商行的平均发布时间与排名变化则呈负相关。
进一步地，基于《中国商业银行竞争力报告》中对农商行的排名，本文进一步分析了移动金融科技对不同规模的农商行竞争力排名影响。研究发现：对于资产规模较大（>1000亿元）的农商行，APP年平均更新次数较多的银行，往往竞争力排名有所提高。而对于中等及小资产规模的农商行而言，APP年平均更新次数较多的银行，往往竞争力排名有所下降。对于较大和较小规模的农商行，APP平均发布时间长反而会降低银行竞争力，而对于中等规模的农商行，较长的平均发布时间下，其竞争力会有所提高。
最后，针对本文定量的研究模型和实证数据，本文给出了具体研究结论及展望，并就如何提高农村商业银行竞争力，给出了建议方法以及相关政策性建议。
本文搜集了全国84家农商行APP数据，定量地从业务覆盖范围、增值服务全面性、易用性、安全性、系统稳定性等五个维度对APP给出综合质量评分，并采用层次分析法给出各农商行竞争力排名。在系统地分析银行竞争力与其APP质量、发布时间、更新次数等相关关系后，总体发现APP质量对银行竞争力至关重要。具体地，排名下降的农商行的年均更新次数与排名变化正相关，也即年均更新次数越多的银行，排名上升越多；而对排名上升的农商行，年均更新次数与排名变化则呈现负相关。竞争力排名上升的农商行，其APP平均发布时间与排名变化呈正相关，而竞争力排名下降的农商行的平均发布时间与排名变化则呈负相关。
进一步地，基于《中国商业银行竞争力报告》中对农商行的排名，本文进一步分析了移动金融科技对不同规模的农商行竞争力排名影响。研究发现：对于资产规模较大（>1000亿元）的农商行，APP年平均更新次数较多的银行，往往竞争力排名有所提高。而对于中等及小资产规模的农商行而言，APP年平均更新次数较多的银行，往往竞争力排名有所下降。对于较大和较小规模的农商行，APP平均发布时间长反而会降低银行竞争力，而对于中等规模的农商行，较长的平均发布时间下，其竞争力会有所提高。
最后，针对本文定量的研究模型和实证数据，本文给出了具体研究结论及展望，并就如何提高农村商业银行竞争力，给出了建议方法以及相关政策性建议。
ContributorsHuang, Darong (Author) / Gu, Bin (Thesis advisor) / Chen, Son-Nan (Thesis advisor) / Li, Xiaoyang (Committee member) / Arizona State University (Publisher)
Created2019
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。
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
Description
This study asks the question: does gender-based discrimination exists within Arizona State University's Army Reserve Officer Training Corps (ROTC), and if so, what are the effects of such discrimination? Within this study, discrimination is defined as: the treatment or consideration of, or making a distinction in favor of or against, a person or thing based on the group, class, or category to which that person or thing belongs, rather than on individual merit. The researcher predicted that this study would show that gender-based discrimination operates within the masculine military culture of Army ROTC at ASU, resulting from women's hyper-visibility and evidenced by their lack of positive recognition and disbelief in having a voice in the program. These expectations were based on background research claiming that the token status of women in military roles causes them to be more heavily scrutinized, and they consequentially try to attain success by adapting to the masculine military culture by which they are constantly measured. For the purposes of this study, success is defined as: the attainment of wealth, favor, or eminence . This study relies on exploratory interviews and an online survey conducted with male and female Army ROTC cadets of all grade levels at Arizona State University. The interviews and survey collected demographic information and perspectives on individual experiences to establish an understanding of privilege and marginalization within the program. These results do support the prediction that women in Army ROTC at ASU face discrimination based on their unique visibility and lack of positive recognition and voice in the program. Likewise, the survey results indicate that race also has a significant impact on one's experience in Army ROTC, which is discussed later in this study in regard to needs for future research. ASU Army ROTC includes approximately 100 cadets, and approximately 30-40 of those cadets participated in this study. Additionally, the University of Arizona and the Northern Arizona University Army ROTC programs were invited to participate in this study and declined to do so, which would have offered a greater sample population. Nonetheless, the results of this research will be useful for analysis and further discussion of gender-equality in Army ROTC at Arizona State University.
ContributorsAllemang, Lindsey Ann (Author) / Wood, Reed (Thesis director) / Switzer, Heather (Committee member) / School of Politics and Global Studies (Contributor) / School of Social Transformation (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
Description
Genocide studies have traditionally focused on the perpetrator’s intent to eradicate a particular identity-based group, using the Holocaust as their model and point of comparison. Although some aspects of the Holocaust were undoubtedly unique, recent scholars have sought to challenge the notion that it was a singular phenomenon. Instead, they draw attention to a recurring pattern of genocidal events throughout history by shifting the focus from intent to structure. One particular branch of scholars seeks to connect the ideology and tactics of imperialism with certain genocidal events. These anti-imperialist genocide scholars concede that their model cannot account for all genocides, but still claim that it creates meaningful connections between genocides committed by Western colonialist powers and those that have occurred in a neoimperialist world order shaped according to Western interests. The latter includes genocides in postcolonial states, which these scholars believe were shaped by the scars of their colonial past, as well as genocides in which imperial hegemons assisted local perpetrators. Imperialist and former colonial powers have contributed meaningfully to all of these kinds of genocides, yet their contributions have largely been ignored due to their own influence on the creation of the current international order. Incorporating the anti-imperialist perspective into the core doctrine of genocide studies may lead to breakthroughs in areas of related policy and practice, such as prevention and accountability.
ContributorsParker, Ashleigh Mae (Author) / Thies, Cameron (Thesis director) / Sivak, Henry (Committee member) / School of Politics and Global Studies (Contributor) / School of Social Transformation (Contributor) / Department of English (Contributor) / Barrett, The Honors College (Contributor)
Created2020-05
Description
Political polarization is the coalescence of political parties -- and the individuals of which parties are composed -- around opposing ends of the ideological spectrum. Political parties in the United States have always been divided, however, in recent years this division has only intensified. Recently, polarization has also wound its way to the Supreme Court and the nomination processes of justices to the Court. This paper examines how prevalent polarization in the Supreme Court nomination process has become by looking specifically at the failed nomination of Judge Merrick Garland and the confirmations of now-Justices Neil Gorsuch and Brett Kavanaugh. This is accomplished by comparing the ideologies and qualifications of the three most recent nominees to those of previous nominees, as well as analysing the ideological composition of the Senate at the times of the individual nominations.
ContributorsJoss, Jacob (Author) / Hoekstra, Valerie (Thesis director) / Critchlow, Donald (Committee member) / Computer Science and Engineering Program (Contributor) / School of Politics and Global Studies (Contributor) / Barrett, The Honors College (Contributor)
Created2020-05
Description
As the U.S. reckons with the reality of sexual assault and harassment in the wake of the #MeToo movement, it is particularly important to consider sexual assault in the military, an institution that is a massive employer and the face of the U.S. abroad. Media coverage is a catalyst for change, and the nature and scope of coverage is indicative of public and political attitudes. This thesis uses both quantitative and qualitative data to analyze characteristics of military sexual assault cases that complicate media coverage and to identify strengths and weaknesses of the media's approach to such stories. On the quantitative side, it takes advantage of nearly 600 case reports of sexual assault from U.S. military bases in Japan that were categorized to identify themes such as disposition outcomes, alcohol involvement and victim participation in investigations. Qualitatively, this thesis includes interviews with military officials, victims' advocates, journalists and other stakeholders that help to create a more holistic understanding of how media cover military sexual assault. Notably, this thesis finds that a lack of public interest in the military, a lack of congruency between military and civilian systems, and a highly complex hierarchy that limits journalists' access to military sources and data all complicate coverage. Drawing from these conclusions, it recommends that the media avoid episodic reporting, focus on personalizing stories in an institutional context, embrace accountability journalism and dedicate resources to pursuing complex investigations. It also acknowledges the important role of non-traditional media in the future of information sharing on the topic of military sexual assault.
ContributorsArmstrong, Mia Anne (Author) / Warner, Carolyn (Thesis director) / Gilger, Kristin (Committee member) / Walter Cronkite School of Journalism and Mass Communication (Contributor) / School of Politics and Global Studies (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
Description
This paper addresses policy solutions for the continuing medical education of providers treating LGBTQ patients. As a population subject to significant health disparities, LGBTQ individuals are at risk of discrimination and harm when entering the medical context and, as such, require particular provider competence in approaches to care. This population is also vulnerable to distinctive medical needs which often position individuals as patients, making clinical interactions a key component of equality in social contexts. Through literature review and policy analysis, this paper addresses how systemic inequality has been propagated in the medical community and suggests an intervention in developing critical CME materials and requirements which seek to promote provider knowledge of best practices for the treatment of LGBTQ individuals. The ultimate policy suggestion incorporates existing policy promulgated at the state and professional organization level to fully respond to the challenges of informing providers of best practice in a meaningful, practicable manner. This policy specifies the importance of mandatory content-based learning hour requirements, in order to ensure that all providers meet a minimum level of competency in providing care to minority and at-risk populations, particularly the LGBTQ population. Moreover, it encompasses an understanding of the role and importance of outside organizations with subject-area expertise and endows such organizations with the power to interact with the policy and curriculum formation process. In so doing, it addresses many of the underlying gaps in provider education on this critical issue and promotes equity in health outcomes for all patients. Keywords: LGBTQ health, continuing medical education, health policy
ContributorsBlessinger, Kayla Nicole (Author) / White, Adrienne (Thesis director) / Coplan, Bettie (Committee member) / School of Politics and Global Studies (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
Description
This thesis takes the form of a market research report with the goal of analyzing the implications of the United Kingdom (UK) leaving the European Union (EU) (known as “Brexit”) on London’s office commercial real estate market. The ultimate goal of this report is to make a prediction, firmly grounded in quantitative and qualitative research conducted over the past several months, as to the direction of London’s commercial real estate market going forward (post-Brexit). Within the commercial real estate sector, this paper narrows its focus to the office segment of the London market.
Understanding the political landscape is crucial to formulating a reasonable prediction as to the future of the London market. Aside from research reports and articles, our main insights into the political direction of Brexit come from our recordings from meetings in March of 2017 with two high-ranking members of Parliament and one member of the House of Lords—all of whom are members of the Tory Party (the meetings being held under the condition of anonymity). The below analysis will be followed by a discussion of the economics of Brexit, primarily focusing on the economic risks and uncertainties which have emerged after the vote, and which currently exist today. Such risks include the UK losing its financial passporting rights, weakening GDP and currency value, the potential for a reduction in foreign direct investment (FDI), and the potential loss of the service sector in the city of London due to not being able to access the European Single Market.
The report will shift focus to analyzing three competing viewpoints of the direction of the London market based on recordings from interviews of stakeholders in the London real estate market. One being an executive of one of the largest REITs in the UK, another being the Global Head of Real Estate at a top asset management firm, and another being a director at a large property consulting firm. The report includes these differing “sub-theses” in order to try to make sense of the vast market uncertainties post-Brexit as well as to contrast their viewpoints with where the market is currently and with the report’s investment recommendation.
The remainder of the report will consist of the methods used for analyzing market trends including how the data was modeled in order to make the investment recommendation. The report will analyze real estate and market metrics pre-Brexit, immediately after the vote, post-Brexit, and will conclude with future projections encapsulating the investment recommendation.
Understanding the political landscape is crucial to formulating a reasonable prediction as to the future of the London market. Aside from research reports and articles, our main insights into the political direction of Brexit come from our recordings from meetings in March of 2017 with two high-ranking members of Parliament and one member of the House of Lords—all of whom are members of the Tory Party (the meetings being held under the condition of anonymity). The below analysis will be followed by a discussion of the economics of Brexit, primarily focusing on the economic risks and uncertainties which have emerged after the vote, and which currently exist today. Such risks include the UK losing its financial passporting rights, weakening GDP and currency value, the potential for a reduction in foreign direct investment (FDI), and the potential loss of the service sector in the city of London due to not being able to access the European Single Market.
The report will shift focus to analyzing three competing viewpoints of the direction of the London market based on recordings from interviews of stakeholders in the London real estate market. One being an executive of one of the largest REITs in the UK, another being the Global Head of Real Estate at a top asset management firm, and another being a director at a large property consulting firm. The report includes these differing “sub-theses” in order to try to make sense of the vast market uncertainties post-Brexit as well as to contrast their viewpoints with where the market is currently and with the report’s investment recommendation.
The remainder of the report will consist of the methods used for analyzing market trends including how the data was modeled in order to make the investment recommendation. The report will analyze real estate and market metrics pre-Brexit, immediately after the vote, post-Brexit, and will conclude with future projections encapsulating the investment recommendation.
ContributorsHorn, Jonathan (Co-author) / Sidi, Adam (Co-author) / Bonadurer, Werner (Thesis director) / McDaniel, Cara (Committee member) / Department of Finance (Contributor) / School of Politics and Global Studies (Contributor) / Economics Program in CLAS (Contributor) / Barrett, The Honors College (Contributor)
Created2017-12
Description
My name is Adriana Becerra and I am a student at the Walter Cronkite School of Journalism and Mass Communication at Arizona State University. In hoping to combine my two passions of journalism and film, for my Honors Undergraduate Thesis project I created my own film review website. My website is a complete review of the films that were nominated for the 2015 Oscars in the following categories: Best Picture, Animated Feature, Documentary Feature, Foreign Language, and Short Film Live Action. In all, I watched and reviewed a total of twenty-eight films based on acting, lighting, music, cinematography, costume/makeup/set design, writing, and visual effects. Over the course of nine months, I have watched, reviewed, and talked extensively about each film that I have reviewed. Though tedious at times, I thoroughly enjoyed completing my Undergraduate Thesis Project. I hope to continue critically looking at films, and possibly even incorporating film in my journalistic career.
ContributorsBecerra, Adriana Justina (Author) / Dodge, Nancie (Thesis director) / Russell, Dennis (Committee member) / School of Politics and Global Studies (Contributor) / Walter Cronkite School of Journalism and Mass Communication (Contributor) / Department of English (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05