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DOES RELIGIOSITY MATTER TO VALUE RELEVANCE? EVIDENCE FROM U.S. BANKING FIRMSChourou, LAMIA 28 November 2013 (has links)
I examine whether religiosity is positively associated with the valuation multiples investors assign to fair valued items that are prone to managerial bias. Using a sample of U.S. banking firms, I find that the value relevance of net assets that are hard to verify is higher for firms located in more religious areas than for those located in less religious areas. Moreover, I hypothesize and find that audit quality and firm information environment quality moderate the positive association between religiosity and value relevance. I perform several robustness checks. First, I rule out several alternative explanations to my results. Second, I address the concern that my results suffer from an omitted correlated variable problem. Third, I show that my results hold for firms located in Urban as well as Rural areas. / Thesis (Ph.D, Management) -- Queen's University, 2013-11-28 11:01:35.578
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Characterizing the Materials-Based Bias Effect: A Robust yet Mysterious Conservative Response Bias in Recognition Memory for PaintingsFallow, Kaitlyn 02 January 2015 (has links)
A series of recognition memory experiments using masterwork paintings and words are reported in which participants were reliably conservative in endorsing images of paintings as “studied”. The current paper establishes the historical context of this materials-based bias effect (MBBE) and presents two new experiments aimed at characterizing the underlying mechanisms. Nine previous experiments are reviewed to illustrate the MBBE’s robustness to various encoding and test manipulations and the insufficiency of two prior hypotheses to account for its origins. Meta-analyses of response bias and sensitivity and analysis of these measures by test quartile are presented and discussed along with receiver operating characteristics and response time data for all of these experiments.
In one new experiment, the response scale on the recognition test was modified to allow participants to choose from not only “studied” or “not studied” options, but also options indicating uncertainty due to the similarity among test items. The hypothesis that these similarity/confusability-related responses would be chosen more for paintings was not supported. A second new experiment aimed to better characterize the time course of the MBBE by implementing a 1-s respond deadline, which it was hypothesized would reduce the effect, but this hypothesis was also not supported. Results of all experiments are discussed in the context of unequal variance and dual process models of recognition memory. / Graduate / 0633 / 0623 / kmfallow@uvic.ca
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Optimal designs for cost-efficient assessment of exposure subject to measurement errorBatistatou, Evridiki January 2009 (has links)
In epidemiological studies of an exposure-response association, often only a mismeasured exposure is taken on each individual of the population under study. If ignored, exposure measurement error can bias the estimated exposure-response association in question. A reliability study may be carried out to estimate the relation between the mismeasured and true exposure, which could then be used to adjust for measurement error in the attenuated exposure-response relationship. However, taking repeated exposure measurements may be expensive. Given a fixed total study cost, a two-stage design may be a more efficient approach for regression parameter estimation compared to the traditional single-stage design since, in the second-stage, repeated measurement is restricted to a sample of first-stage subjects. Sampling the extremes of the first-stage exposure distribution has been shown to be more efficient than random sampling.
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Film deposition and microfabrication of magnetic tunnel junctions with an MgO barrierDu, Yuqing January 2012 (has links)
Magnetic tunnel junctions (MTJs), which consist of a thin insulation layer sandwiched by two ferromagnetic (FM) layers, are among the key devices of spintronics that have promising technological applications for computer hard disk drives, magnetic random access memory (MRAM) and other future spintronic devices. The work presented here is related to the development of relevant techniques for the preparation and characterization of magnetic films, exchanged biased systems and MTJs. The fabrication and characterization of PtMn/CoFe exchange biased systems and MTJs with Al-O barriers were undertaken when the new Aviza StratIon fxP ion beam deposition tool was developed by the project consortium funded by DTI MNT. After the Nordiko 9550 spintronic deposition tool was installed at Plymouth, the work focused on the development of MTJ multilayer stacks with layer structures of CoFeB/MgO/CoFe/IrMn and IrMn/CoFeB/MgO/CoFeB to achieve coherent tunneling with a crystalline MgO barrier. The film deposition, microfabrication, magnetic field annealing, microstructural and nano-scale characterization, magnetic and magneto-transport measurement for these devices have been systematically studied to achieve smooth interfaces and desired crystallographic textures and magnetic properties of layer stacks. Magnetoresistance (MR) of up to 200% was obtained from MTJs with a layer structure of Ta/CuN/Ta/CoFeB/MgO/CoFe/IrMn/Ta and a CuN bottom electrode. Enhanced exchange anisotropy from the bottom pinned IrMn/CoFeB stacks has been obtained, which demonstrated the possibility of fabricating MTJs with CoFeB as both the top and bottom FM electrodes with strong exchange bias. The origin of the enhanced exchange bias field was studied by employing high resolution transmission electron microscopy (HRTEM) and x-ray magnetic circular dichroism (XMCD) to examine the mmicrostructure properties and element specific magnetic properties of the stacks. Results demonstrate that the enhanced exchange anisotropy in the IrMn/CoFeB system is closely associated with the increased uncompensated interfacial spins. MTJs with layered structures of IrMn/CoFeB/MgO/CoFeB were prepared based on this exchange bias system. However, further work is required for the optimisation of the (001) crystallographic textures of the CoFeB/MgO/CoFeB stack to achieve coherent tunneling.
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Local Bias Among U.S.-based Hedge FundsStukalo, Mikhail 07 May 2017 (has links)
I examine local bias in hedge fund portfolio selection, using Section 13-F original and confidential holding filings. Using Coval and Moskowitz (1999) measure, I find that local bias is present among U.S.-based hedge funds. The holdings of funds are on average 20-67 km closer to hedge funds than the market. I also find that size and leverage of a company serve as determinants of local bias, with the preference of hedge funds for smaller and more levered local companies. I suggest an alternative model for assessment of local bias that yields results further supporting the hypothesis of the existence of local bias among hedge funds. I do not find a positive effect of local bias on performance. Moreover, in some periods I find a strong negative effect of local bias both on raw and risk-adjusted returns. I argue that these findings suggest that the origins of local bias should not be looked for in information asymmetry, and rather may be attributed to perceived informational advantage, flight to familiarity, and some endogenous factors of hedge fund locality.
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What Should We Do about Source Selection in Event Data? Challenges, Progress, and Possible SolutionsJenkins, J. Craig, Maher, Thomas V. 08 March 2016 (has links)
The prospect of using the Internet and other Big Data methods to construct event data promises to transform the field but is stymied by the lack of a coherent strategy for addressing the problem of selection. Past studies have shown that event data have significant selection problems. In terms of conventional standards of representativeness, all event data have some unknown level of selection no matter how many sources are included. We summarize recent studies of news selection and outline a strategy for reducing the risks of possible selection bias, including techniques for generating multisource event inventories, estimating larger populations, and controlling for nonrandomness. These build on a relativistic strategy for addressing event selection and the recognition that no event data set can ever be declared completely free of selection bias.
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Legitimate lies: The relationship between omission, commission, and cheatingPittarello, Andrea, Rubaltelli, Enrico, Motro, Daphna 06 1900 (has links)
Across four experiments, we show that when people can serve their self-interest, they are more likely to refrain from reporting the truth ( lie of omission) than actively lie ( lie of commission). We developed a novel online "Heads or Tails" task in which participants can lie to win a monetary prize. During the task, they are informed that the software is not always accurate, and it might provide incorrect feedback about their outcome. In Experiment 1, those in the omission condition received incorrect feedback informing them that they had won the game. Participants in commission condition were correctly informed that they had lost. Results indicated that when asked to report any errors in the detection of their payoff, participants in the omission condition cheated significantly more than those in the commission condition. Experiment 2 showed that this pattern of results is robust even when controlling for the perceived probability of the software error. Experiments 3 and 4 suggest that receiving incorrect feedback makes individuals feel more legitimate in withholding the truth, which, in turn, increases cheating.
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Attention Biases Associated with Vulnerability to Bipolar DisorderBain, Kathleen Marie 05 1900 (has links)
Bipolar disorder is associated with significant social and occupational impairments, as well as increased risk for substance abuse and suicide. More research is needed to identify potential mechanisms associated with vulnerability to the disorder. Previous research has identified altered processing of emotional information in bipolar and bipolar-prone individuals, including attentional biases which appear to differ based on the current affective state of the individual. The current study applied a sensitive measure of attention (i.e., eye-tracking) to assess whether vulnerability to bipolar disorder, as indexed by hypomanic personality traits, would be correlated with biases in attention to emotional facial stimuli, independent of mood state. Hypomanic personality traits were hypothesized to be associated with greater attention to happy and angry faces, as indexed by faster initial orientation, more frequent gazes, and longer gaze duration for these stimuli. Participants completed self-report measures assessing current mood symptoms, positive and negative affect, and hypomanic personality traits. They then completed two tasks assessing attention for emotional faces. The first was an eye-tracking task, which measured latency to first fixation, total gaze duration and total number of gazes for each emotional face category. The second was a spatial cueing task which assessed both attentional engagement with emotional faces, and ability to disengage attention from this material. Hypomanic personality traits were significantly negatively correlated with latency to orient attention to happy faces. A trend toward decreased latency to orient to angry faces with higher hypomanic personality traits was also demonstrated. Hypomanic traits were not correlated with attention to sad faces. Furthermore, hypomanic traits were associated only with differences in initial orientation of attention, not with continued engagement or disengagement. The results of this study suggest that individuals with higher levels of hypomanic personality traits, who are hypothesized to be at greater risk of developing bipolar disorder, are characterized by differences in their initial orientation of attention to positive emotional stimuli, independent of their current mood state. This finding is indicative of biased information processing in individuals with vulnerability to bipolar disorder. Such a bias may have important clinical implications for individuals with a vulnerability to bipolar disorder, as it may represent a mechanism by which vulnerability leads to increased, and at times problematic, engagement with rewarding stimuli.
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Courting gender bias: an examination of women’s experiences in the profession of law in KansasLueker, Suzanne J. January 1900 (has links)
Master of Arts / Department of Sociology, Anthropology, and Social Work / Gerad Middendorf / This study examines the issue of gender bias and other gendering processes within the profession of law in Kansas. Although women have made great strides toward equality within the law profession, there are still glaring disparities between men’s and women’s occupational attainment. Women enter law school at similar rates as men do; however, they are not similarly represented in the legal profession upon graduation, or throughout their careers. Utilizing a theory of gendered organizations, this study seeks to investigate what impact, if any, certain sociodemographic factors, sector of law, mentorship, and perceptions of discrimination, have on women’s levels of job satisfaction. To accomplish this goal, this study makes connections between previous research conducted by the Kansas Bar Association, and more recent survey data modeled after the original KBA research. Underlying structures and ingrained interactions are examined quantitatively, to gain a better understanding of the gendered processes that women experience within the profession of law in Kansas.
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The Burial of Richard Nixon: A Case Study in Academic BiasMenon, Kailas 01 January 2016 (has links)
Using the academic and journalistic coverage of Richard Nixon’s religious life as a case study, this thesis argues that social scientists and commentators pay insufficient attention to religion, even when it is an important factor. In a sample of biographies of Nixon and specialist studies of Nixon’s life and career, nearly all the authors minimized the influence of Nixon’s religious upbringing on his political life, regardless of the author’s own views on Nixon. In stark contrast to this body of work, this paper finds that Nixon’s birth into the Religious Society of Friends (or “Quakers”) shaped his political career. Nixon’s evangelical brand of Quakerism allowed him to make contacts among powerful Quakers like Herbert Hoover and well-placed non-Quaker Protestants like Billy Graham. Quakerism also served Nixon as an emotional support in times of political crisis—a necessity for Nixon, who reacted poorly to stress—and when he suffered a crisis of faith in 1962, his political tactics became noticeably more amoral and vindictive. On a policy level, the Quaker tradition of altruism influenced Nixon’s racial policies for the better. Despite his own racist views and those of his political allies, Nixon was a relatively strong advocate of civil rights at home and abroad. Although this paper acknowledges alternative explanations for this discrepancy, such as political biases and the unavailability of primary sources, these explanations were found to be insufficient. This conclusion raises troubling questions about academic impartiality. Do academics intentionally avoid discussing religion? If so, is this due to anti-Christian or anti-religious feeling, as some studies suggest? And if not, what drives academic avoidance of religion?
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