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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 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
The number of undergraduate students participating in short-term experiences in global health (STEGHs) abroad has increased dramatically in recent years (Eyler 2002, Drain et al. 2007). These experiences, in tandem with classroom learning, are designed to help students master skills related to global health competencies, including cultural humility and sensitivity, collaborating with community partners, and sociocultural and political awareness. Although STEGHs offer potential benefits to both students and to sending institutions, these experiences can sometimes be problematic and raise ethical challenges. As the number of students engaged in STEGHs continues to increase, it is important to better understand the impact of these programs on student learning. Current ethical and best practice guidelines for STEGHs state that programs should establish evaluation methods to solicit feedback from students both during and on completion of the program (Crump et al. 2010). However, there is currently no established method for gathering this feedback because of the many different global health competency frameworks, types and duration of programs, and different models of student engagement in such programs. Assessing the quality of a STEGH is a profoundly important and difficult question that cannot be answered as succinctly and quantitatively as classroom performance, which has more standard and established assessment metrics. The goal of this project is to identify the most appropriate and useful assessment metric(s) for determining educational quality and impact for STEGHs at ASU by comparing a typical quantitative evaluation tool (pre-post survey with brief open-ended questions) to a more in-depth qualitative method (key informant interviews). In performing my analysis I seek to examine if the latter can produce a richer narrative of student experiences to inform ongoing program evaluations. My research questions are: 1. What are the current qualitative and quantitative evaluation methods available to assess student learning during short-term experiences in global health? 2. How can current methodology for assessing student experiences with short-term experiences in global health be adapted to collect the most information from students? 3. How do student knowledge and attitudes change before and after their short-term experience in global health? Why is understanding those changes important for adapting programs? My end goal would be to use these new, optimal assessment methods for gathering student perspectives and experiences to adapt pre-departure trainings and post-experience debriefings for study abroad programs, both of which I believe will lead to more sustainable partnerships and a healthier understanding of global health work for students.
ContributorsHale, Brittany Ann (Author) / Jehn, Megan (Thesis director) / Wutich, Amber (Committee member) / School of Human Evolution and Social Change (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
This study examines Glamour magazine to determine the messages the publication sends to its readers and to evaluate if such messages align with modern feminist goals. The articles of Glamour's 12 issues from the year of 2016 are analyzed using a framework adapted from previous research on women's magazines. Articles are coded as either positive (feminist, anti-traditional, promotes equality) or negative (anti-feminist, traditional, promotes inequality). Distinct content themes (appearance, dating, home, self-development, career development, politics/world issues, and entertainment) are also examined individually. After the presentation of data, I examine my findings through a feminist lens to determine the nature of the messages being sent to women through the magazine's editorial content, followed by an assessment of the value of women's magazines and how they could potentially shape the beliefs and roles of a 2017 woman. It is found that about half of the articles in Glamour could be considered as having feminist messages, with strong themes of personal choice, individual empowerment, and political involvement or activism in these articles and throughout the magazine. The content also has many blatantly feminist messages, including consistent use of the word itself. Another 40% of the articles are found to be neutral (no clear message to reader), and the remaining are negative. The sexism inherent in these negative articles is critically examined. Finally, the main takeaways of the findings and their ramifications are discussed from both a media consumer and a media producer perspective, with arguments for why it is important to be critical of a magazine's editorial content.
ContributorsAllnatt, Libby Paige (Author) / Pucci, Jessica (Thesis director) / Dove-Viebahn, Aviva (Committee member) / School of Social Transformation (Contributor) / Department of Psychology (Contributor) / Walter Cronkite School of Journalism and Mass Communication (Contributor) / Barrett, The Honors College (Contributor)
Created2017-12
Hiking and Hegemony: Destabilizing the nature/culture and gender binaries through outdoor recreation
Description
This paper explores the contested relationships between nature, culture, and gender. In order to analyze these relationships, we look specifically at outdoor recreation. Furthermore, we employ poststructuralist feminist theory in order to produce three frameworks; the first of which is titled Mother Nature’s Promiscuous Past. Rooted in Old World and colonial values, this framework illustrates the flawed feminization of nature by masculinity, and its subsequent extortion of anything related to femininity — including women and nature itself. This belief barred women from nature, resulting in a lack of access for women to outdoor recreation.
Our second framework, titled The Pleasurable Potential of Outdoor Recreation, cites second-wave feminism as a catalyst for women’s participation in wilderness exploration and outdoor recreation. The work of radical feminists and the women’s liberation movement in 1960s and 1970s empowered women at home, in the workplace, and eventually, in the outdoors; women reclaimed their wilderness, yet they continued to employ Framework One’s feminization of nature. Ecofeminsim brought together nature and women, seeking to bring justice to two groups wronged by the same entity: masculinity. In this context, outdoor recreation is empowering for women.
Despite the potential of Framework Two to reinscribe and better the experiences of women in outdoor recreation, we argue that both Frameworks One and Two perpetuate the gender binary and the nature/culture binary, because they are based upon the notion that women are in fact fundamentally different and separate from men, the notion that nature is an entity separate from culture, or human society, as well as the notion that nature is in fact a feminine entity.
Our third framework, Deer Pay No Mind to Your Genitals, engages poststructuralism, asserting that outdoor recreation and activities that occur in nature can serve to destabilize and deconstruct notions of the gender binary. However, we argue that care must be exercised during this process as not to perpetuate the problematic nature/culture binary, a phenomenon that is unproductive in terms of both sustainability and gender liberation. Outdoor recreation has been used by many as a tool to deconstruct numerous societal constraints, including the gender binary; this, however, continues to attribute escapist and isolationist qualities toward nature, and therefore perpetuating the nature/culture divide. Ultimately, we argue outdoor recreation can and should be used as a tool deconstruct the gender binary, however needs to account for the fact that if nature is helping to construct elements of culture, then the two cannot be separate.
Our second framework, titled The Pleasurable Potential of Outdoor Recreation, cites second-wave feminism as a catalyst for women’s participation in wilderness exploration and outdoor recreation. The work of radical feminists and the women’s liberation movement in 1960s and 1970s empowered women at home, in the workplace, and eventually, in the outdoors; women reclaimed their wilderness, yet they continued to employ Framework One’s feminization of nature. Ecofeminsim brought together nature and women, seeking to bring justice to two groups wronged by the same entity: masculinity. In this context, outdoor recreation is empowering for women.
Despite the potential of Framework Two to reinscribe and better the experiences of women in outdoor recreation, we argue that both Frameworks One and Two perpetuate the gender binary and the nature/culture binary, because they are based upon the notion that women are in fact fundamentally different and separate from men, the notion that nature is an entity separate from culture, or human society, as well as the notion that nature is in fact a feminine entity.
Our third framework, Deer Pay No Mind to Your Genitals, engages poststructuralism, asserting that outdoor recreation and activities that occur in nature can serve to destabilize and deconstruct notions of the gender binary. However, we argue that care must be exercised during this process as not to perpetuate the problematic nature/culture binary, a phenomenon that is unproductive in terms of both sustainability and gender liberation. Outdoor recreation has been used by many as a tool to deconstruct numerous societal constraints, including the gender binary; this, however, continues to attribute escapist and isolationist qualities toward nature, and therefore perpetuating the nature/culture divide. Ultimately, we argue outdoor recreation can and should be used as a tool deconstruct the gender binary, however needs to account for the fact that if nature is helping to construct elements of culture, then the two cannot be separate.
ContributorsPolick-Kirkpatrick, Kaelyn (Co-author) / Downing, Haley Marie (Co-author) / Dove-Viebahn, Aviva (Thesis director) / Schoon, Michael (Committee member) / School of Sustainability (Contributor) / School of Social Transformation (Contributor) / Economics Program in CLAS (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05
Description
Despite equal opportunity legislation, female firefighters (3.4 percent) remain underrepresented compared to their male counter parts (97 percent) in the United States (NPFA, 2012). I question why there are so few women pursuing a firefighting career and if there are any organizational, cultural, or structural barriers which affect the retention and recruitment of women. My research entails observations and interviews with staff at three firefighting stations in my community; my data spanned both individual background and organizational dynamics. Across the firefighting occupation, my analysis focuses on understanding the recruitment process and early phases of firefighting careers to understand the ways in which women might be encouraged and discouraged into the occupation. In this paper, I begin with a literature review about the history and status of women in the field, comparisons with barriers faced by women in other traditionally male fields such as policing since there is limited literature on women in firefighting, efforts undertaken to increase the percentages of women in firefighting, and the organizational dynamics of firefighting highlighted in prior research. From this review I develop an analytic framework for my analysis. After a review of my research methodology, I turn to my analysis of recruitment and probationary stages in firefighting and how these stages affect recruitment and retention of women. First, I review how social networks facilitate pre-employment socialization which enhances candidate work opportunities in firefighting. Second, I examine the recruitment process and criteria for hiring and the ways in which the same social networks facilitate success in the probationary phases of employment. Third, I highlight issues of stereotypical masculine images associated with becoming a good firefighter. By focusing on the recruitment and hiring processes, training and probationary periods, and inherent masculinities prevalent in the fire organization, I am able to identify some key issues and apply them to the fire organization.
ContributorsMoser, Sarah Elizabeth (Author) / Jurik, Nancy (Thesis director) / Cavender, Gray (Committee member) / School of Social Transformation (Contributor) / Sanford School of Social and Family Dynamics (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05
Description
The purpose of this study was to create an evaluation plan for the Preventing Abusive Conduct (PAC/Peace) program, within the community-based organization Chrysalis. PAC/Peace is a program that provides treatment for domestic abuse offenders through psycho-educational counseling groups. This study analyzed evaluation methods used by similar programs to determine which methods were successful, as well as what criteria were used to evaluate these programs. A literature review was conducted on similar studies to find which measures should be used to determine whether a treatment program met the desired goals for its participants. The literature review, along with interviews with Chrysalis staff were used as resources to create a cost-effective evaluation plan for Chrysalis to measure the effectiveness of their offender treatment program. The results indicated a two part evaluation plan would be the most beneficial for Chrysalis at this time. The first part consists of official reports of recidivism collected at one year, and three years post-graduation from the program. The second is utilization of The Revised Conflict Tactics Scale as an offender self-reporting measure, administered at program intake and exit, as well as one year post-graduation. When implemented, the results of this evaluation will give Chrysalis insight to which aspects of the treatment are working, and which aspects might be improved upon. The results acquired from the evaluation may also help PAC/Peace to become an evidence-based program.
ContributorsScouras, Natasha Elexa (Author) / Low, Sabina (Thesis director) / Dumka, Larry (Committee member) / School of Social Transformation (Contributor) / School of Molecular Sciences (Contributor) / School of Human Evolution and Social Change (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05
Description
Netflix has positioned itself at the forefront of the future of television with its original programming, which has been rolled out in greater and more frequent amounts just in the last couple of years. The streaming service has already experimented with creativity in ways most other shows and creators haven't, playing with the pacing of overall seasons as well as the length of episodes. So, too, Netflix has been at the forefront of increasing visibility for minority characters on television. Many of its shows incorporate racially diverse casts and depict lots of LGBTQ characters, a refreshingly realistic view of the world that many of its viewers have always lived in but haven't yet witnessed on television. Visibility and representation are critical concepts for analyzing minority characters on television. It is important for diverse characters to be seen, first and foremost, but also to be seen in positive or at least realistic lights. Care must be taken to avoid fulfilling stereotypes or tropes, and attention must be paid to what has happened to other characters who have come before. However, many of Netflix's portrayals of these characters, particularly bisexual characters, leave much to be desired. With the original dramas House of Cards, Hemlock Grove, Orange is the New Black, and Sense8, all of which include characters who identify as or behave bisexually, Netflix has been reluctant to use the specific word bisexual to describe characters, and many don't even identify their sexuality with a synonym for the term. Many of the bisexual characters that I identified died or were killed on the shows, and nearly all of them fulfilled stereotypes or tropes in some way. There were multiple scenes of threesomes or other distinctly kinky sexual encounters, which served to exoticize bisexuality and distance it from the more normatively viewed identities of heterosexuality and homosexuality. Ultimately, while Netflix's original programming has offered increased visibility to bisexual characters, it has yet to reflect the real community it seeks to portray. In particular, Netflix's refusal to label characters as bisexual is frustrating and limiting. It can be argued that this is a progressive move toward more ideas of sexual fluidity and a post-modern lack of sexual labels, but there are not enough depictions of identified bisexual characters on television yet for this to make sense. Until bisexual characters and their identities are not invisibilized or stigmatized, more work has to be done to ensure that bisexual people are represented fairly and accurately on television and in all media.
ContributorsKoerth, Kimberly Marie (Author) / Himberg, Julia (Thesis director) / Sturges, Robert (Committee member) / Department of English (Contributor) / College of Public Service and Community Solutions (Contributor) / Walter Cronkite School of Journalism and Mass Communication (Contributor) / School of Social Transformation (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05