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You searched for +publisher:"University of North Texas" +contributor:("He, Enya"). Showing records 1 – 3 of 3 total matches.

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University of North Texas

1. Han, Feng. Tournament Incentives vs. Equity Incentives of CFOs: The Effect on Firms' Risk Taking and Earnings Management.

Degree: 2017, University of North Texas

My dissertation consists of two essays on CFOs' promotion-based tournament incentives and performance-based equity incentives. The first essay examines the joint implications of CFOs' tournament incentives and equity incentives for firms' risk-taking. With the pay gap between the CEO and the CFO as the proxy for the CFO's tournament incentives, I find that the relationship between a firm's risk taking and the CFO's tournament incentives is non-monotonic. In particular, I show that below a certain level, increase in pay gap is associated with increase in firm risk taking (e.g., higher leverage, lower cash holding balance and higher R&D intensity). However, after reaching a certain level, the CEO-CFO pay gap negatively impacts risk-taking, as increase in pay gap is associated with lower leverage, higher cash holding balance and lower R&D intensity. With the CFO's pay-performance sensitivity as the proxy for the CFO's equity incentives, I find that the CFO's equity incentives negatively impact firm's R&D intensity, but have no significant impact on broader financial decisions such as capital structure and cash policy. Collectively, my findings indicate that CFO incentives play an important role in firm's risk-taking behaviors, and the effect of the CFO's tournament incentives is more pronounced. The second essay studies the impact of tournament incentives and equity incentives for CFOs on firms' earnings management, including accrual-based earnings management (e.g., total accruals, abnormal accruals) and real activities manipulation (e.g., abnormal discretionary expenditures, abnormal production costs). Measuring the CFO's tournament incentives as the pay gap between the CEO and the CFO, I show that the CFO's tournament incentives positively influence total accruals and abnormal accruals. Meanwhile, the CFO's equity incentives, measured as the CFO's pay-performance sensitivity, are found positively related to real activities manipulation proxies and total accruals. My findings show a consistent pattern before and after the passage of SOX (Sarbanes-Oxley Act of 2002), but the incentives' effects on earnings management have become less significant in the post-SOX period. Overall, the CFOs' tournament and equity incentives both play an important role in earnings management, but their relative importance lies in different earnings management techniques. Advisors/Committee Members: He, Enya, Siddiqi, Mazhar, Feng, Guohua, Cooper, Danielle.

Subjects/Keywords: CFO tournament incentives; CFO equity incentives; risk taking; earnings management

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Han, F. (2017). Tournament Incentives vs. Equity Incentives of CFOs: The Effect on Firms' Risk Taking and Earnings Management. (Thesis). University of North Texas. Retrieved from https://digital.library.unt.edu/ark:/67531/metadc984224/

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Han, Feng. “Tournament Incentives vs. Equity Incentives of CFOs: The Effect on Firms' Risk Taking and Earnings Management.” 2017. Thesis, University of North Texas. Accessed February 16, 2019. https://digital.library.unt.edu/ark:/67531/metadc984224/.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Han, Feng. “Tournament Incentives vs. Equity Incentives of CFOs: The Effect on Firms' Risk Taking and Earnings Management.” 2017. Web. 16 Feb 2019.

Vancouver:

Han F. Tournament Incentives vs. Equity Incentives of CFOs: The Effect on Firms' Risk Taking and Earnings Management. [Internet] [Thesis]. University of North Texas; 2017. [cited 2019 Feb 16]. Available from: https://digital.library.unt.edu/ark:/67531/metadc984224/.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Han F. Tournament Incentives vs. Equity Incentives of CFOs: The Effect on Firms' Risk Taking and Earnings Management. [Thesis]. University of North Texas; 2017. Available from: https://digital.library.unt.edu/ark:/67531/metadc984224/

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of North Texas

2. Huang, Jing‐Hui. Three Essays on Insurers’ Performance and Best’s Ratings.

Degree: 2015, University of North Texas

This dissertation consists of three essays: essay 1, Underwriting Use of Credit Information and Firm Performance ‐ An Empirical Study of Texas Property‐Liability Insurers, essay 2, Prediction of Ratings in Property‐Liability Industry when The Organizational Form Is Endogenous, and essay 3, A Discussion of Parsimonious Methods Predicting Insurance Companies Ratings. The purpose of the first essay is to investigate the influence of underwriting use of credit information on variation in insurers’ underwriting performance. Specifically, this study addresses the following two research questions: first, what firm‐level characteristics are associated with the insurers’ decision to use credit information in underwriting? second, is there a relationship between the use of credit information and variation in insurers’ underwriting performance? The empirical results indicate that larger insurance companies, companies having more business in personal auto insurance, and those with greater use of reinsurance are more likely to use credit information in underwriting. More importantly, the results indicate that use of credit information is associated with lower variation in underwriting performance, consistent with the hypothesis that use of credit information enables insurers to better predict their losses. The purpose of the second essay is to resolve the inconsistent relationship between the organizational forms (i.e., stock versus mutual insurers) and insurers’ financial strength ratings. Specifically, this study takes into account the potential endogenous nature of organizational forms to investigate the influence of organizational forms on insurers’ financial strength ratings. The empirical results from the models employed indicate that the stock dummy variable is indeed a significant predictor of insurers’ ratings and that the relationship between the stock dummy and insurers’ financial strength ratings is not affected after the endogenous nature of organizational forms is considered. However, such relationship flips to be negative when additional rating predictors are included into the models. The purpose of the third essay is to investigate whether a logistic model is consistent in its predictions within one data set and compare the predictability and classificatory performance between the regression with a set of financial variables and the regression with principal components derived from this set of financial variables. The empirical results indicate that the models’ predictability is consistent within one data set which includes two different groups of observations. Also, the findings suggest that the principal components regression as a parsimonious model achieves the similar accuracy of estimation and fit while providing clearer interpretation of the role of the significant predictors. Advisors/Committee Members: Karafiath, Imre, 1955-, He, Enya, Pavur, Robert J., Liu, Ian.

Subjects/Keywords: credit; financial strength rating; underwriting performance; insurance companies; Best's key rating guide  – Property/casualty.; Property insurance  – United States.; Casualty insurance  – United States.; Insurance companies  – Ratings and rankings  – United States.; Property insurance  – Texas.; Casuality insurance  – Texas.; Credit  – Texas.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Huang, J. (2015). Three Essays on Insurers’ Performance and Best’s Ratings. (Thesis). University of North Texas. Retrieved from https://digital.library.unt.edu/ark:/67531/metadc801933/

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Huang, Jing‐Hui. “Three Essays on Insurers’ Performance and Best’s Ratings.” 2015. Thesis, University of North Texas. Accessed February 16, 2019. https://digital.library.unt.edu/ark:/67531/metadc801933/.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Huang, Jing‐Hui. “Three Essays on Insurers’ Performance and Best’s Ratings.” 2015. Web. 16 Feb 2019.

Vancouver:

Huang J. Three Essays on Insurers’ Performance and Best’s Ratings. [Internet] [Thesis]. University of North Texas; 2015. [cited 2019 Feb 16]. Available from: https://digital.library.unt.edu/ark:/67531/metadc801933/.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Huang J. Three Essays on Insurers’ Performance and Best’s Ratings. [Thesis]. University of North Texas; 2015. Available from: https://digital.library.unt.edu/ark:/67531/metadc801933/

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of North Texas

3. Negahban, Arash. Does Device Matter? Understanding How User, Device, and Usage Characteristics Influence Risky IT Behaviors of Individuals.

Degree: 2015, University of North Texas

Over the past few years, there has been a skyrocketing growth in the use of mobile devices. Mobile devices are ushering in a new era of multi-platform media and a new paradigm of “being-always-connected”. The proliferation of mobile devices, the dramatic growth of cloud computing services, the availability of high-speed mobile internet, and the increase in the functionalities and network connectivity of mobile devices, have led to creation of a phenomenon called BYOD (Bring Your Own Device), which allows employees to connect their personal devices to corporate networks. BYOD is identified as one of the top ten technology trends in 2014 that can multiply the size of mobile workforce in organizations. However, it can also serve as a vehicle that transfers cyber security threats associated with personal mobile devices to the organizations. As BYOD opens the floodgates of various device types and platforms into organizations, identifying different sources of cyber security threats becomes indispensable. So far, there are no studies that investigated how user, device and usage characteristics affect individuals’ protective and risky IT behaviors. The goal of this dissertation is to expand the current literature in IS security by accounting for the roles of user, device, and usage characteristics in protective and risky IT behaviors of individuals. In this study, we extend the protection motivation theory by conceptualizing and measuring the risky IT behaviors of individuals and investigating how user, device, and usage characteristics along with the traditional protection motivation factors, influence individuals’ protective and risky IT behaviors. We collected data using an online survey. The results of our study show that individuals tend to engage in different levels of protective and risky IT behaviors on different types of devices. We also found that certain individual characteristics as well as the variety of applications that individuals use on their computing devices, influence their protective and risky IT behaviors. Advisors/Committee Members: Windsor, John C. (John Clayton), 1946-, Sidorova, Anna, Prybutok, Victor R., He, Enya.

Subjects/Keywords: risky IT behavior; IT security; mobile devices; protective IT behavior; information systems security; Mobile computing  – Security measures.; Mobile communication systems  – Security measures.; Computer security.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Negahban, A. (2015). Does Device Matter? Understanding How User, Device, and Usage Characteristics Influence Risky IT Behaviors of Individuals. (Thesis). University of North Texas. Retrieved from https://digital.library.unt.edu/ark:/67531/metadc804895/

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Negahban, Arash. “Does Device Matter? Understanding How User, Device, and Usage Characteristics Influence Risky IT Behaviors of Individuals.” 2015. Thesis, University of North Texas. Accessed February 16, 2019. https://digital.library.unt.edu/ark:/67531/metadc804895/.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Negahban, Arash. “Does Device Matter? Understanding How User, Device, and Usage Characteristics Influence Risky IT Behaviors of Individuals.” 2015. Web. 16 Feb 2019.

Vancouver:

Negahban A. Does Device Matter? Understanding How User, Device, and Usage Characteristics Influence Risky IT Behaviors of Individuals. [Internet] [Thesis]. University of North Texas; 2015. [cited 2019 Feb 16]. Available from: https://digital.library.unt.edu/ark:/67531/metadc804895/.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Negahban A. Does Device Matter? Understanding How User, Device, and Usage Characteristics Influence Risky IT Behaviors of Individuals. [Thesis]. University of North Texas; 2015. Available from: https://digital.library.unt.edu/ark:/67531/metadc804895/

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

.