by Lung Tak-chung, Ng Chau-leung. / Abstract also in Chinese / Bibliography : leaves 48-49 / Thesis (M.B.A.)--Chinese University of Hong Kong, 1982

by Pun Kam Wai, Peter. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1990. / Bibliography: leaves 45-47. / ABSTRACT --- p.ii / TABLE OF CONTENTS --- p.iv / LIST OF TABLES --- p.v / ACKNOWLEDGEMENT --- p.vi / Chapter I. --- INTRODUCTION --- p.1 / Chapter II. --- LITERATURE REVIEW --- p.3 / Chapter III. --- RESEARCH METHODOLOGY --- p.9 / Selection of Target Companies --- p.9 / Selection of Control Companies --- p.10 / Time Span of Study and Data Collection --- p.10 / Computation of Financial Ratios --- p.12 / Empirical Methods --- p.12 / Multiple Discriminant Analysis --- p.16 / Factor Analysis --- p.18 / Splitting Data by Year --- p.19 / Chapter IV. --- RESULTS OF EMPIRICAL STUDY --- p.21 / Discriminant Analysis on Whole Data Set --- p.21 / Factorization and Further Analysis on Whole Data Set --- p.23 / Discriminant Analysis on Split Data Set --- p.27 / Chapter V. --- ANALYSIS AND DISCUSSION --- p.36 / Chapter VI. --- CONCLUSION --- p.40 / Conclusion of Study --- p.40 / Limitations of Study and Recommendations for Further Study --- p.40 / APPENDIX --- p.44 / BIBLIOGRAPHY --- p.45

違規給企業帶來的主要後果是企業名譽的損失。然而，我們對以下問題卻知之甚少：企業在違規事件中是怎樣損失名譽的？為什麼同樣程度的違規給不同企業帶來的名譽損失卻不同？等等。本文綜合了來自犯罪學、財務學和社會心理學方面的文獻，把企業名譽定義為利益相關者對企業的情感，同時把違規事件看成是導致這種情感變化的誘因。 / 本文構建了一個綜合的理論模型，研究企業股東和企業自身的情感和情感變化。首先，本文提出，企業違規違反了股東對企業的道德期望和基本情感，使股東的情感發生偏移，並最終導致企業名譽的損失。在情感偏移的形成過程中，股東傾向于根據違規線索的診斷性特徵，把他們的基本情感用作透視鏡或者參照點來評價違規企業。第二，本文認為，違規企業通過在致歉公告中列出恢復性行動或語言，可以恢復股東對企業的基本情感並且減少企業名譽的損失。然而在情感恢復過程中，股東傾向于將恢復性行動或語言的心理距離與違規線索的心理距離進行比較，並據此調整他們對企業的評價和情感。第三，與其他違規企業相比，那些表達了愧疚感的違規企業在未來會約束自己的行為，降低了反復違規的傾向。但是隨著本次懲罰強度的不同，以及企業直接或間接地被懲罰經歷的不同，違規企業對本次懲罰的目的和道德意義的評價也會不同，並由此影響企業表達愧疚感的傾向。 / 本文的貢獻主要集中在以下四個方面。首先，通過強調情感在企業和股東關係中的重要性，豐富了關於公司治理的研究。第二，本文從情感視角去探討存在于股東和企業在資訊評價中各種的偏見，而這些偏見會影響他們對違規事件的情感和行為反應，以此拓展了集中於經濟視角的企業違規研究。第三，本文通過借鑒解釋層次理論中的觀點來研究企業恢復性行動和語言的特徵以及他們在股東情感恢復和企業榮譽恢復過程中的作用，這豐富了關於企業層的影像管理和危機管理研究。第四，本文通過強調企業內化懲罰在約束企業違規行為方面的作用，這對補充了關於懲罰的研究，並具有現實意義。 / A consequence of corporate fraud studied in the literature is reputational penalty on the fraud firm. However, little is known about how a fraud firm loses its reputation after the fraud incident and why firms receive different levels of reputational penalty given the same level of fraud severity. Integrating literatures from criminology, finance, and social psychology, this dissertation conceptualizes firm reputation as stakeholders’ (mainly shareholders here) sentiment toward the firm and a fraud incident as a trigger of shareholders’ sentiment changes. / In this dissertation, I develop an integrated model that examines the sentiment changes of shareholders and sentiment restoration efforts made by the fraud firms. In the first study, I propose that corporate fraud violates shareholders’ normative expectations and fundamental sentiments toward the fraud firm, which leads to shareholders’ sentiment deflection and subsequently propels them to implement behavioral penalty on the fraud firm, that is, reputational penalty. During the process of sentiment deflection, shareholders tend to use the fundamental sentiment that they have adapted to as reference points to evaluate the fraud firm, depending on the salience of the fraud incident and the salience of the fraud firm. In the second study, I argue that the fraud firm can restore shareholders’ sentiment and minimize its reputation loss by expressing restorative actions in public apology announcement. However, during the process of sentiment restoration, shareholders tend to adjust their evaluation of the firm based on the relative psychological distance of the restorative actions compared with that of the fraud cues and sentiment cues. The third study focuses on guilt sentiments of the fraud firm, which have been found to have long-term impact on the fraud firm by transforming their future behaviors. I propose that fraud firms that express guilt sentiments after fraud punishment are more likely to restrain from repeated fraudulent behaviors in the future. However, variations in punishment intensity, together with the fraud firms’ direct and indirect punishment experiences, will influence their tendency to express guilt sentiments. / This dissertation aims to offer several contributions. First, by underscoring the importance of sentiment in the firm-shareholder relationship, it contributes to the corporate governance literature that mainly uses cognitive frameworks in the analysis. Second, it takes a sentiment approach to explore various biases embedded in shareholders’ and the firm’s evaluation of the informational cues that could influence their sentimental and behavioral reactions to the fraud incident, thus extending the corporate fraud literature that predominantly focuses on economics perspectives. Third, by examining the characteristics of firms’ restorative actions and languages and their effects on shareholders’ sentiment restoration and firm reputational repair, this dissertation contributes to the literatures of corporate turnaround and organizational-level impression management. Finally, it also contributes to the punishment literature by highlighting the internal transformation of the fraud firms, thus providing implications to stock exchange regulator and policy-makers in emerging economies. / Detailed summary in vernacular field only. / Detailed summary in vernacular field only. / Detailed summary in vernacular field only. / Xu, Yuehua. / Thesis (Ph.D.)--Chinese University of Hong Kong, 2012. / Includes bibliographical references (leaves 117-137). / Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Abstract also in Chinese. / ABSTRACT --- p.I / CHINESE ABSTRACT --- p.III / ACKNOWLEDGEMENTS --- p.V / LIST OF TABLES --- p.IX / LIST OF FIGURES --- p.X / Chapter CHAPTER 1 --- INTRODUCTION --- p.1 / Chapter 1.1 --- Motivation and Research Questions --- p.1 / Chapter 1.2 --- Theoretical Framework and Premise --- p.4 / Chapter 1.3 --- Contributions --- p.9 / Chapter 1.4 --- Organization of the Dissertation --- p.11 / Chapter CHAPTER 2 --- STUDY ONE: A SENTIMENT MODEL OF FIRM REPUTATIONAL PENALTY FOLLOWING CORPORATE FRAUD --- p.13 / Chapter 2.1 --- Introduction --- p.13 / Chapter 2.2 --- Theoretical Background --- p.15 / Chapter 2.2.1 --- Corporate Fraud and Reputational Penalty --- p.15 / Chapter 2.2.2 --- Sentiment --- p.19 / Chapter 2.3 --- Theoretical Framework and Hypotheses --- p.21 / Chapter 2.3.1 --- Re-conceptualization of Firm Reputation and Theoretical Framework --- p.21 / Chapter 2.3.2 --- Stimuli - Sentimental Reaction - Behavior: The Process from Fraud Detection to Reputational Penalty --- p.26 / Chapter 2.3.3 --- Adaptive Levels of Moral Sentiment and Sentiment Rigidity --- p.28 / Chapter 2.3.4 --- The Moderating Effects of Cue Diagnosticity and Firm Visibility --- p.30 / Chapter 2.4 --- Methods --- p.34 / Chapter 2.4.1 --- Empirical Setting --- p.34 / Chapter 2.4.2 --- Sample and Data Collection --- p.35 / Chapter 2.4.3 --- Measurement --- p.37 / Chapter 2.5 --- Results --- p.45 / Chapter 2.6 --- Discussion --- p.56 / Chapter CHAPTER 3 --- STUDY TWO: FIRM RESTORATIVE EFFORTS AND REPUTATIONAL REPAIR AFTER CORPORATE FRAUD --- p.59 / Chapter 3.1 --- Introduction --- p.59 / Chapter 3.2 --- Theoretical Background --- p.61 / Chapter 3.2.1 --- Firm Efforts to Turn Around from Fraud Incidents --- p.61 / Chapter 3.2.2 --- Apology --- p.63 / Chapter 3.3 --- Theoretical Framework and Hypotheses --- p.65 / Chapter 3.3.1 --- Sentiment Restoration and Pragmatic Attitudes toward Restorative Efforts --- p.65 / Chapter 3.3.2 --- The Construal Level of Restorative Cues --- p.68 / Chapter 3.3.3 --- The Distance of Problem Cues: The Delay of Punishment --- p.70 / Chapter 3.3.4 --- Shareholders’ Negative Sentimental Reaction: Media Negative Comments --- p.72 / Chapter 3.4 --- Methods --- p.74 / Chapter 3.4.1 --- Sample and Data Collection --- p.74 / Chapter 3.4.2 --- Measurement --- p.75 / Chapter 3.5 --- Results --- p.79 / Chapter 3.6 --- Discussion --- p.84 / Chapter CHAPTER 4 --- STUDY THREE: THE EFFECTS OF PUNISHMENT ON FRAUD FIRMS’ GUILT SENTIMENT EXPRESSION --- p.86 / Chapter 4.1 --- Introduction --- p.86 / Chapter 4.2 --- Theoretical Background: Punishment --- p.88 / Chapter 4.3 --- Theoretical Framework and Hypotheses --- p.90 / Chapter 4.3.1 --- The Expression of Guilt Sentiment and Repeated Fraud --- p.91 / Chapter 4.3.2 --- Punishment Intensity and Guilt Sentiment --- p.93 / Chapter 4.3.3 --- Normalization: The Moderating Effects of Direct and Indirect Punishment Experience --- p.95 / Chapter 4.4 --- Methods --- p.98 / Chapter 4.4.1 --- Sample and Data Collection --- p.98 / Chapter 4.4.2 --- Measurement --- p.99 / Chapter 4.5 --- Results --- p.102 / Chapter 4.6 --- Discussion --- p.110 / Chapter CHAPTER 5 --- DISCUSSION AND CONCLUSION --- p.111 / Chapter 5.1 --- Conclusion --- p.111 / Chapter 5.2 --- Contributions to Theory and Practice --- p.112 / Chapter 5.3 --- Limitations and Implications for Future Research --- p.115 / REFERENCES --- p.117

Né en 1521 à Beauvais et mort en 1599 à Paris, Antoine Caron fit une brillante carrière de peintre entre la cour et la capitale du royaume de France sous les règnes de François Ier, Henri II, François II, Charles IX, Henri III et Henri IV. Redécouvert en 1850 par Anatole de Montaiglon et étudié par Gustave Lebel puis Jean Ehrmann, le profil du peintre restait cependant mal défini. Son parcours n'était pas établi avec certitude et le corpus d’œuvres qui lui étaient attribuées demeurait hétérogène. Le présent travail s'est proposé de reprendre, poursuivre et affiner la recherche sur la vie et l'œuvre de cet artiste de premier plan. Il s'articule autour de deux axes. Le premier cherche à reconstituer la carrière du peintre. À la lumière des textes d'archives, dont certains sont connus depuis le XIXe siècle tandis que d'autres, inédits, ont été récemment découverts aux Archives nationales, il est non seulement possible de mieux comprendre le parcours d'Antoine Caron mais également d'en saisir les principales étapes qui le portèrent de Beauvais à Paris, en passant par Fontainebleau et Anet. Le second axe concerne l'œuvre. En partant du seul tableau signé par l’artiste, les Massacres du Triumvirat, et de quelques autres œuvres sûres, on a procédé par cercles concentriques pour reconstituer son œuvre. C'est avec cette double approche, basée sur l'étude des documents d'une part et, d'autre part, sur l'examen des œuvres et la prise en compte des réalités sociales du métier de peintre en France dans la seconde moitié du XVIe siècle, que l'on a cherché à proposer une nouvelle vision de la vie et de l'œuvre de cet important artiste de la Renaissance française que fut Antoine Caron. / Antoine Caron, who was born in 1521 in Beauvais and died in 1599 in Paris, had a brilliant career as painter at both the court and the capital of the Kingdom of France under the reign of François Ist, Henri II, François II, Charles IX, Henri III and Henri IV. Rediscovered in 1850 by Anatole de Montaiglon and studied by Gustave Lebel and Jean Ehrmann, the painter’s profile remained however understudied. His career had not been laid out with certainty, and the corpus of works was heterogeneous. The present work proposes to reconsider, resume and continue the research on the life and work of this important artist. It is developed around two axes. The first tries to reconstruct the painter’s career. Based on archival texts, it proposes to clarify the trajectory of Antoine Caron, from Beauvais to Paris, via Fontainebleau and Anet. The second axe concerns his work. Based on the only painting signed by the artist, the Massacres of the Triumvirat, it tries to reconstruct the catalogue of the painter. It is with this double approach, based both on the study of surviving documents on the one hand and, on the other, on the works, coupled with the socials realities of the profession of a painter in France in the second half of the sixteenth century, that the present research tries to offer a new vision of the life and work of this important Renaissance artist that was Antoine Caron.

Zheng Ying. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2003. / Includes bibliographical references (leaves 43-45). / Abstracts in English and Chinese. / Chapter CHAPTER 1 --- INTRODUCTION --- p.1 / Chapter CHAPTER 2 --- LITERATURE REVIEW --- p.6 / Chapter 2.1 --- Ownership structure in East Asia --- p.6 / Chapter 2.2 --- Price-leading-earnings effect --- p.9 / Chapter 2.3 --- Cross-sectional variation in price-leading-earnings effect --- p.12 / Chapter 2.4 --- informativeness of accounting earnings in east asia --- p.15 / Chapter 2.5 --- Corporate governance structure and informativeness of accounting earnings --- p.17 / Chapter CHAPTER 3 --- DEVELOPMENT OF HYPOTHESIS --- p.22 / Chapter CHAPTER 4 --- "SAMPLE, DATA, AND THE DEFINITIONS OF VARIABLES" --- p.25 / Chapter 4.1 --- Financial statement and stock price data --- p.25 / Chapter 4.2 --- Ownership structure data --- p.26 / Chapter 4.3 --- Descriptive statistics --- p.27 / Chapter CHAPTER 5 --- RESEARCH DESIGN --- p.30 / Chapter CHAPTER 6 --- EMPIRICAL RESULTS --- p.34 / Chapter 6.1 --- Main results --- p.34 / Chapter 6.2 --- Sensitivity Tests --- p.36 / Chapter 6.2.1 --- Controlling for firm-specific factors --- p.36 / Chapter 6.2.2 --- Year-by-year tests --- p.39 / Chapter 6.2.3 --- Exclusion of observations from Japan --- p.40 / Chapter CHAPTER 7 --- CONCLUSION --- p.41 / REFERENCES --- p.43 / TABLES --- p.46 / TABLE 1 Sample Selection --- p.46 / "TABLE 2 Descriptive Statistics (5,519 Observations for Nine East Asian economies)" --- p.47 / TABLE 3 Mean (Median) of the Variables by Economy --- p.48 / TABLE 4 Pearson Correlation (lower) and Spearman Correlation (upper) (p-value) --- p.50 / TABLE 5 Regression of Current Returns on Current Earnings and Interaction with Ownership Structure (5519 observations for Nine East Asian economies) --- p.52 / TABLE 6 Regression of Current Returns on Aggregated Current and Future Earnings and Interaction with Ownership Structure (5519 observations for Nine East Asian economies) --- p.54 / TABLE 7 Regression of Current Returns on Aggregated Current and Future Earnings and Interaction with Ownership Structure for the Determinants of Earnings Response Coefficients and the Sign of the Dependent Variable............. --- p.56 / TABLE 8 Regression of Current Returns on Aggregated Current and Future Earnings and Interaction with Ownership Structure by year For Nine East Asian Economies --- p.59 / TABLE 9 Regression of Current Returns on Aggregated Current and Future Earnings and Interaction with Ownership Structure (1787 observations for Eight Asian economies-exclude Japan) --- p.61

The purpose of this thesis is to explore what corporations in Brazil, whether with Brazilian headquarters or not, are doing in regards to communicating their diversity practices and initiatives to the public. Understanding these companies' positions on diversity can paint a better picture of how much Brazil has advanced on diversity in the workplace matters, since the topic started coming about in discussions in the 1990s (Fleury, 2000). A sample of 15 companies was selected from Exame magazine "Melhores e Maiores Ranking 2014" (2015), and a content analysis of each company's website was performed during the summer of 2016, based on three diversity assessment models that were suggested by Mazzei and Ravazzani (2008): assimilating minorities, managing diversity, and leveraging differences. One of the corporations that was part of the sample, JBS, could not have its content analyzed because, even though there was a website listed, there was no content displayed about the company. A rubric was developed to code the data and assign a certain score to each corporation. Those companies were then placed under each of the three diversity assessment models based on how many points each of them scored on the rubric. The study found out that all companies headquartered in Brazil with an international presence fell under the third diversity assessment model, leveraging differences, which is the most proactive and diversity-oriented of the three. In addition, some international corporations that are present in Brazil mostly fell under the diversity management approach, but did not show the amount of diversity information initially expected before the study was conducted. Brazilian corporations with a domestic presence were scattered around the three models, with one company under assimilating minorities, three under diversity management, and one under leveraging differences. Despite the researcher's initial expectations, the results show that Brazilian companies with an international presence seem to be in tune with international diversity standards, and international companies with a presence in Brazil seem to be lacking some diversity related information, at least on their Brazilian websites. There are also suggestions for further research on the topic, this time based on diversity strategy guidelines suggested by Conklin (2006) and by the Instituto Ethos (2000).

Thesis (M. Phil.)--University of Hong Kong, 2007. / Title proper from title frame. Also available in printed format.

Thesis (Ph. D.)--University of Oregon, 2006. / Typescript. Includes vita and abstract. Includes bibliographical references (leaves 104-109). Also available for download via the World Wide Web; free to University of Oregon users.

Thesis (Ph. D.)--University of Oregon, 2001. / Typescript. Includes vita and abstract. Includes bibliographical references (leaves 73-75). Also available for download via the World Wide Web; free to University of Oregon users.

Thesis (M.B.A.)--University of Hong Kong, 1982.