Outsourcing has become a significant factor in the U.S. economy over the past two decades. Annual report disclosures made by a firm related to outsourcing are voluntary disclosures. Understanding the determinants and firm performance implications of initial outsourcing annual report disclosures is important to capital market providers, standards developers, and to the firms themselves. I identify and study firms making initial voluntary disclosures of outsourcing in their annual reports on Form 10-K between 1993 and 2003 after they make non-annual report related public disclosures. Specifically, I investigate if determinants of the initial annual report disclosure decision and subsequent performance are associated with the initial disclosure. This study contends managers disclose information related to outsourcing in their annual reports to reduce information asymmetry and to minimize agency costs. I hypothesize and develop a firm-related variable commonly used in agency theory to test this assertion. Signaling theory and voluntary disclosure theory also explain the determinants for firm voluntary outsourcing annual report disclosures. I develop several hypotheses defining determinants potentially associated with the likelihood of initial annual report outsourcing disclosure decisions, and test these determinants using a conditional logistic regression model and a matched-pair group of firms making public outsourcing disclosures but not making annual report disclosure. Using signaling theory, I also develop hypotheses testing if the initial outsourcing annual report disclosure sends a signal regarding future firm performance--specifically testing firm performance measures related to profitability and cash flow. I test these hypotheses using OLS models and the same matched-pair group of firms. I find firms with high levels of debt, high total cost ratios, and high returns on assets are more likely to make initial annual report outsourcing disclosure. / I also find firms may signal improvements in future levels of profitability when making the initial annual report outsourcing disclosure. / by Ronald F. Premuroso. / Thesis (Ph.D.)--Florida Atlantic University, 2008. / Includes bibliography. / Electronic reproduction. Boca Raton, FL : 2008 Mode of access: World Wide Web.

In view of the competition many organizations seek to survive by producing more, with fewer resources, in a shorter period of time (Pintelon and Parodi- Herz, 2008:21). Outsourcing maintenance of production assets over the years has become a popular solution of making the business efficient (Pintelon and Parodi-Herz, 2008:25). Though simple in concept, maintenance outsourcing is difficult in execution, especially in a cost-sensitive environment. There are many cases of failed maintenance outsourcing due to different reasons (Partners in Performance, 2007:1). In such cases, most companies revert to maintenance insourcing to regain control of maintenance activities. / Thesis (MBA)-University of KwaZulu-Natal, Westville, 2010.