School of Business Scholarly Works: Recent submissions
Now showing items 101-120 of 216
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A Conceptual Framework and Belief-Function Approach to Assessing Overall Information Quality
(Wiley, 2003)We develop an information quality model based on a user-centric view adapted from Financial Accounting Standards Board1, Wang et al.2, and Wang and Strong3. The model consists of four essential attributes (or assertions): ... -
Alternative Form of Dempster's Rule for Binary Variables
(Wiley, 2005)This article develops an alternative form of Dempster’s rule of combination for binary variables. This alternative form does not only provide a closed form formulae for efficient computation but also enables researchers ... -
An Information Systems Security Risk Assessment Model Under Dempster- Schafer Theory of Belief Functions
(M.E. Sharpe, 2006)This study develops an alternative methodology for the risk analysis of information systems security (ISS), an evidential reasoning approach under the Dempster-Shafer theory of belief functions. The approach has the following ... -
The Framing and Evaluation of Multiple Hypotheses
(Taylor and Francis, 2008)This study provides exploratory evidence on auditors’ framing and evaluation of hypotheses, identifies implications for improving audit decision-making and facilitates the interpretation of prior research. Prior studies ... -
Bayesian and Belief-Functions Formulas for Auditor Independence Risk Assessment
(Wiley, 2009)This paper illustrates two formulas for assessing independence risk based on the Bayesian and belief-functions frameworks. These formulas can be used to assess the role of threats to auditor independence as well as the ... -
The Dempster-Schafer Theory of Belief Functions for Managing Uncertainties: An Introduction and Fraud Risk Assessment Illustration
(Wiley, 2011)The main purpose of this paper is to introduce the Dempster-Shafer theory (“DS” theory) of belief functions for managing uncertainties, specifically in the auditing and information systems domains. We illustrate the use ... -
The Effects of Firm Size, Corporate Governance Quality, and Bad News on Disclosure Compliance
(Springer, 2011)Motivated by calls for increased compliance, size-based regulation, and continued exemption of small firms from internal control reporting requirements, we assess the incremental effects of firm size, corporate governance ... -
The Effect of SFAS No. 131 on the Cross-Segment Variability of Profits Reported by Multiple Segment Firms
(Springer, 2006)Our study assesses whether SFAS No. 131 improved disclosure about the diversity of multiple segment firms’ operations. We find a post-SFAS No. 131 increase in cross-segment variability of segment profits, an increase in ... -
A Theory of Coarse Utility
(Kluwer Academic Publishers, 1995)This article presents a descriptive theory for complex choice problems. In line with the bounded rationality assumption, we hypothesize that decision makers modify a complex choice into some coarse approximations, each ... -
Electrical Analogs of Atomic Radiative Decay Processes
(American Association of Physics Teachers, 1977-03)Simple electrical circuits are analyzed, and the results show that for high frequencies they have frequency and time responses identical to the spontaneous radiative decays of atoms. As an illustration of the analogy a ... -
Paying Attention: Overnight Returns and the Hidden Cost of Buying at the Open
(Cambridge Journals, 2012)We find a strong tendency for positive returns during the overnight period followed by reversals during the trading day. This behavior is driven by an opening price that is high relative to intraday prices. It is concentrated ... -
Endogenous Policy Decentralization Testing the Central Tenet of Economic Federalism
(University of Chicago Press, 2002)The economic theory of federalism is largely built around the premise that more heterogeneous preferences result in more decentralized policy making. Despite its prominence and importance, this central tenet of economic ... -
Leverage Expectations and Bond Credit Spreads
(Cambridge University Press, 2012-08-04)In an efficient market, spreads will reflect both the issuer’s current risk and investors’ expectations about how that risk might change over time. Collin-Dufresne and Goldstein (2001) show analytically that a firm’s ... -
Author Order and Research Quality
(Southern Economic Association, 2005)We observe a great deal of heterogeneity in the manner in which author orderings are assigned both across and within academic markets. To better understand this phenomenon, we develop and analyze a stochastic model of ... -
Equity Mispricing and Leverage Adjustment Costs
(Cambridge University Press, 2012-06)We find that equity mispricing impacts the speed at which firms adjust to their target leverage (TL) and does so in predictable ways depending on whether the firm is over- or underlevered. For example, firms that are above ... -
Do Regulators Read the Literature? Bank Merger Regulation, 1963-1990
(Southern Economic Association, 1994-07) -
On the Asymmetry of Market Returns
(University of Washington School of Business Administration, 1979) -
Antitrust and Business Activity: The First Quarter Century
(Cambridge University Press, 1996-09)The modern corporation arose out of the trusts, mergers and holding companies of the late 19th century, an evolution that generated volatile political reactions. Though economists and business historians have analyzed the ... -
The Stock Market and Early Antitrust Enforcement
(The University of Chicago Press, 1983-04) -
A Model of Vertical Restriction and Equilibrium in Retailing
(The University of Chicago Press, 1983-10)This model of distribution provides a rationale for restrictions placed on retailers by manufacturers. The manufacturer's customers are located uniformly along a road, and retailing operations are subject to increasing ...
