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Thesis (D.B.A.)--Victoria University (Melbourne, Vic.), 2007. / Includes bibliographical references.

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by Lan Yat Si, Wong Tai Chun, Mark. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1999. / Includes bibliographical references (leaves 35-37). / ABSTRACT --- p.iii / TABLE OF CONTENTS --- p.iv / LIST OF TABLES --- p.vi / ACKNOWLEDGEMENTS --- p.vii / Chapter / Chapter I. --- INTRODUCTION --- p.1 / Chapter 1.1 --- Research Problem --- p.1 / Chapter 1.2 --- Overview --- p.2 / Chapter 1.3 --- Different Perspectives Explanation --- p.2 / Chapter 1.4 --- Earnings Management Explanation --- p.3 / Chapter 1.4.1 --- Big-bath Hypothesis --- p.3 / Chapter 1.4.2 --- Blaming Hypothesis --- p.3 / Chapter 1.5 --- Difference between Big-bath and Blaming Hypotheses --- p.4 / Chapter 1.6 --- Motivation and Potential Contributions of Study --- p.4 / Chapter 1.7 --- Chapter Summary --- p.5 / Chapter II. --- THEORETICAL FRAMEWORK / Chapter 2.1 --- Earnings Management --- p.6 / Chapter 2.1.1 --- Definition --- p.6 / Chapter 2.1.2 --- Overview --- p.6 / Chapter 2.1.3 --- Motivations --- p.7 / Chapter 2.1.4 --- Patterns of Earnings Management --- p.8 / Chapter 2.2 --- Executive Succession --- p.9 / Chapter 2.3 --- Accounting Change --- p.10 / Chapter 2.3.1 --- Definition --- p.10 / Chapter 2.3.2 --- Accounting Policies --- p.10 / Chapter 2.3.3 --- Accounting Bases --- p.11 / Chapter 2.3.4 --- Accounting Estimates --- p.11 / Chapter 2.3.5 --- Disclosure Requirements --- p.11 / Chapter 2.3.6 --- Discretionary Changes --- p.12 / Chapter 2.4 --- Summary of Related Empirical Research --- p.12 / Chapter 2.4.1 --- Copeland and Moore (1972) --- p.13 / Chapter 2.4.2 --- Moore (1973) --- p.13 / Chapter 2.4.3 --- Strong and Meyer (1987) --- p.14 / Chapter 2.4.4 --- DeAngelo(1988) --- p.14 / Chapter 2.4.5 --- Elliot and Shaw (1988) --- p.15 / Chapter 2.4.6 --- Lilien et al (1988) --- p.15 / Chapter 2.4.7 --- Chen and Lee (1990) --- p.16 / Chapter 2.4.8 --- La Salle (1990) --- p.16 / Chapter 2.4.9 --- Walsh et al (1991) --- p.16 / Chapter 2.4.10 --- La Salle et al. (1993) --- p.17 / Chapter 2.5 --- Chapter Summary --- p.17 / Chapter III. --- RESEARCH HYPOTHESIS AND METHODOLOGY / Chapter 3.1 --- Development of Hypothesis --- p.18 / Chapter 3.2 --- Sample --- p.20 / Chapter 3.3 --- CEO Change and the Likelihood of Accounting Change --- p.21 / Chapter 3.4 --- CEO Change and the Directional Effect on Earnings --- p.22 / Chapter 3.5 --- Statistical Test and Employed --- p.22 / Chapter 3.6 --- Chapter Summary --- p.22 / Chapter IV. --- RESEARCH FINDINGS / Chapter 4.1 --- Officer Titles for CEOs --- p.23 / Chapter 4.2 --- Accounting Changes --- p.24 / Chapter 4.3 --- Income Effect on Accounting Changes --- p.24 / Chapter 4.4 --- CEO Change and Accounting Change --- p.25 / Chapter 4.5 --- CEO Change with Positive and Negative Accounting Changes --- p.27 / Chapter 4.6 --- Chapter Summary --- p.28 / Chapter V. --- SUMMARY AND CONCLUSION / Chapter 5.1 --- Summary of Key Findings --- p.29 / Chapter 5.2 --- Implications and Discussion --- p.30 / Chapter 5.3 --- Concluding Summary --- p.31 / APPENDIX --- p.32 / BIBIOGRAPHY --- p.35

Xiao, Rui. / "August 2010." / Thesis (M.Phil.)--Chinese University of Hong Kong, 2010. / Includes bibliographical references (leaves 28-30). / Abstracts in English and Chinese. / Abstract --- p.i / 摘要 --- p.ii / ACKNOWLEDGMENTS --- p.iii / Chapter 1. --- Introduction --- p.1 / Chapter 2. --- Literature Review --- p.2 / Chapter 3. --- Research Hypothesis --- p.5 / Chapter 3.1 --- Institutional Background --- p.5 / Chapter 3.2 --- Hypothesis Development --- p.6 / Chapter 3.2.1 --- Firm Performance and Outside Succession --- p.6 / Chapter 3.2.2 --- Board Composition and Outside Succession --- p.6 / Chapter 3.2.3 --- Predecessor Characteristics and Outside Succession --- p.7 / Chapter 3.2.4 --- Successor Characteristics and Outside Succession --- p.7 / Chapter 3 2 --- 5 Performance Consequences and the Source of Successor --- p.9 / Chapter 4. --- Methodology --- p.9 / Chapter 4.1 --- Measurement --- p.9 / Chapter 4.2 --- Bivariate Probit with Sample Selection --- p.11 / Chapter 4.3 --- Event Study --- p.13 / Chapter 5. --- Data --- p.15 / Chapter 5.1 --- Sample Selection and Data Sources --- p.15 / Chapter 5.2 --- Descriptive Statistics --- p.16 / Chapter 6. --- Empirical Results --- p.17 / Chapter 6.1 --- The Determinants of Outside Succession --- p.17 / Chapter 6.1.1 --- Univariate Tests of Outside Succession and Firm Performance --- p.17 / Chapter 6.1.2 --- Univariate Tests of Outside Succession and Board Composition --- p.18 / Chapter 6.1.3 --- Univariate Tests of Outside Succession and Predecessor Characteristics --- p.18 / Chapter 6.1.4 --- Regression Results --- p.18 / Chapter 6.2 --- Outside Succession and Successor Characteristics --- p.21 / Chapter 6.2.1 --- Univariate Tests --- p.21 / Chapter 6.2.2 --- Regression Results --- p.21 / Chapter 6.3 --- Market Reaction and CEO Succession --- p.22 / Chapter 6.4 --- Post-turnover Performance and Outside Succession --- p.23 / Chapter 6.5 --- Robustness Tests --- p.26 / Chapter 7. --- Conclusion --- p.26 / Reference --- p.28 / Table 1. The Percentage of CEO Outside Succession during the Sample Period …… --- p.31 / Figure 1. CEO Turnover and Outside Succession in Each Year --- p.32 / Figure 2. Outside Succession Rate in the Turnover Sample --- p.32 / Table 2. Literature Summary of Outside Succession --- p.33 / Table 3. Descriptive Statistics of Variables --- p.34 / Table 4. Outside Succession Rates at Different Performance Levels --- p.36 / Table 5. Relation between Outside Succession Rates and Board Composition --- p.37 / Table 6. Relation between Outside Succession Rates and CEO Predecessor Characteristics --- p.38 / Table 7. Outside Successions Regression Results --- p.39 / Table 8. CEO Successor Characteristics --- p.41 / Table 9. Regression Results of the CEO Successor Characteristics --- p.42 / Table 10. Cumulative Abnormal Returns around the Announcement of CEO

In essay two, I study top executive compensation and CEO turnover and their relationship to firm performance in business groups in China, using a sample of listed subsidiaries and their parent companies in China. The empirical results support the hypothesis that the pay-performance sensitivity of managerial compensation (CEO turnover) in a listed firm is positively (negatively) related to the accounting performance of its parent company. In addition, I find a stronger relationship between the compensation (turnover) in a listed subsidiary and the performance of its parent company when the controlling shareholder's ownership is high. Using related party transactions to proxy for the correlation between the two firms, I find that management compensation in a listed firm is related to the performance of its parent company if related party transactions exist between them. Using brand name as a proxy for reputation, I find that management compensation and CEO turnover in group firms are more likely to be sensitive to the performance measures in their parent companies if both use the same brand name. In conclusion, the association between the listed subsidiary and its parent company may affect the pay-for-performance sensitivity to a parent company. / Keywords: Communist Party of China (CPC), party secretary, performance; management compensation, business group, China / My dissertation includes two essays. In essay one, I investigate the party control in China's listed firms. Along with state shareholding and government administration, the third source of political control of Chinese listed firms is the Communist Party of China (CPC). Using a unique hand-collected dataset that includes the party secretaries' information for listed firms between 2000 and 2004, I examine the existence and power of the party secretaries in companies and their influence on performance. The party secretary is the leader of party committee and exercises the power of the CPC at firm-level. Power is assessed by whether the party secretary concurrently holds another key management position, such as chairman or CEO, thus allowing him or her to exert influence on the managerial decisions of the firm. I find that state-owned enterprises (SOEs) and firms with many employees are more likely to have a party secretary or a powerful party secretary than are other firms. Party secretaries are more likely to have political reliability but less professionalism than are CEOs or other senior managers. The existence of a party secretary is negatively associated with a firm's performance, but only in SOEs. Non-state firms with a party secretary are more likely to have senior managers with political connections, but less professionalism, but I find no such significant results for SOEs. The firms with a party secretary or a powerful party secretary have lower labor productivity than do other firms, especially in SOEs and in regions with high unemployment rates. Overall, the results of this study suggest that the CPC has great influence over listed firms in China and that this influence should not be neglected in Chinese studies. / Yu, Wei. / Adviser: P. H. Joseph Fan. / Source: Dissertation Abstracts International, Volume: 71-01, Section: A, page: 0239. / Thesis (Ph.D.)--Chinese University of Hong Kong, 2009. / Includes bibliographical references (leaves 86-88). / Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Electronic reproduction. Ann Arbor, MI : ProQuest Information and Learning Company, [200-] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Abstracts in English and Chinese.

This thesis examines the implications of three early twentieth-century First Nations collaborations that were produced in the context of salvage ethnography and attributed mainly to their non-aboriginal collaborators: Henry Tate and Franz Boas’s Tsimshian Mythology (1916), E. Pauline Johnson and Chief Joe Capilano’s Legends of Vancouver (1912), and Chief William K’HHalserten Sepass and Eloise Street’s Sepass Poems (1911-15). By using a versioning framework to attain a “fluid” reading across variants, I can identify the intercultural mediations across versions and attempt to engage in a form of digital repatriation. Through digital archives like Kimberly Christen’s “Mukurtu” project, these cultural documents can be repatriated and accessed only by those who, following cultural protocols, should have access. Ultimately, an analysis of variants suggests that while salvage ethnography privileged the non-aboriginal collaborators, the changeability of these narratives across versions functions to perpetually unfix these texts from a static concept of aboriginal identity.

"The judiciary in Zimbabwe used to be viewed as a progressive bench recognised for its activism, particularly its purposive approach in interpreting the Bill of Rights to ensure protection of human rights. It was one of the best Commonwealth judiciaries, which was inspired by international standards in interpreting human rights and at the same time contributed to the origination of normative standards through its decisions. Although Zimbabwe is a dualist system, the judiciary accepted and drew inspiration from international human rights treaties. The Supreme Court (SC) under Chief Justice (CJ) Gubbay (the Gubbay bench) made several progressive pronouncements that favoured the promotion and protection of human rights. In tandem with its tradition of judicial independence, the judiciary interpreted draconian legislation in favour of human rights often striking down the offensive clauses in legislation. Indeed the perception towards the judiciary by the common person was that of a protector of human rights. One landmark human rights decision on the Land Reform Programme (LRP) stated that farm invasions were unlawful and an affront to section 16 of the Constitution. The SC ordered the executive to take necessary measures to ensure that invasions were sanctioned. It further requested the executive to furnish a plan of action for the LRP. The execuitve did not welcome this ruling and the SC judges wre hounded out of office in a clear culmination of judiciary-executive tension. A new bench came in under CJ Chidyausiku (the Chidyausiku bench). This bench made several rulings that took away individual property rights without justification. In a clear shift of jurisprudential ideology, the current bench has not engaged in activism resulting in less, if not no, protection of human rights. The disparity in the jurisprudence is evident in other cases. The current bench seems to have abrogated its mandate to protect human rights. This study is thus prompted to investigate why the different benches in Zimbabwe have produced totally variant jurisprudence, particularly in light of the fact that the judiciary is operating under the same laws and is appointed under the same procedures as before. ... Chapter 1 sets out the focus and content of the study. Chapter 2 gives a national framework for human rights protection in Zimbabwe. This looks at the structure of courts in Zimbabwe. Special emphasis is placed on the SC as the court that has the prime mandate of protecting human rights. Constitutional guarantees for the independence of the judiciary and the Bill of Rights, among others, is analysed. Chapter 3 deals with human rights jurisprudence of the SC benches. The chapter focuses on approach of the benches to human rights protection. It examines the approach to procedural and technicalities that often hinder human rights litigation and protection such as standing, delay, interpretation, compliance with court orders and use of international instruments. Chapter 4 focuses on the experiences from Uganda and analyses the approach of the Ugandan courts. Chapter 5 consists of best practices from the two jurisdictions, conclusion and recommendations for the Zimbabwean judiciary." -- Introduction. / Thesis (LLM (Human Rights and Democratisation in Africa)) -- University of Pretoria, 2005. / Prepared under the supervision of Professor Frederick Jjuuko at Human Rights and Peace Centre, Faculty of Law, Makerere University in Uganda / http://www.chr.up.ac.za/academic_pro/llm1/dissertations.html / Centre for Human Rights / LLM

The purpose of the study was to determine if there were significant differences in the perceived importance and responsibility of student development goals between chief academic officers (CAOs) and chief student affairs officers (CSAOs). The population for this study consisted of CAOs and CSAOs at liberal arts institutions located in 15 southern states.

For decades, the importance of information technology (IT) for organizations has continuously increased. To ensure effective IT management and operations, to enable the business, and to stay competitive, many large organizations appoint a Chief Information Officer (CIO) as their highest-ranked IT executive (Preston et al., 2008). While many small to medium-sized enterprises (SMEs) face similar challenges concerning IT, they often lack the resources to employ a full-time IT executive (Bhagwat & Sharma, 2007; Cragg et al., 2013). However, Kamariotou and Kitsios (2022) find that strategic planning and alignment with IT are important determinants for increasing an SME’s business value. An increasing number of SMEs started to employ CIOs part-time to avoid the risk of not staying competitive and losing business value (Moise, 2021; Pratt, 2022). Such so-called “Fractional CIOs” are often highly experienced and skilled individuals working for multiple SMEs simultaneously (Kratzer et al., 2022). By contracting a Fractional CIO, SMEs benefit in various ways. First, they get an experienced IT leader at a fraction of the cost. Second, they remain flexible concerning billable hours and the time horizon of the engagement. Third, they are receiving an outside-in perspective and might profit from the Fractional CIO’s experience gained from simultaneous engagements. Even though the Fractional CIO role benefits SMEs, adoption and awareness are still low. Further, substantial research on the novel role is missing. This dissertation aims to establish a new stream in CIO research that explores the role of the Fractional CIO. Our comprehensive literature review of the CIO research field provides the basis for this research (Kratzer et al., 2023b). As we explore this novel phenomenon, we are also interested in how to best report research findings. We, therefore, aim to conceptualize techniques to convey novel phenomena in information systems (IS) research in an illustrative way. Hence, we posed the following overarching research questions: RQ1: How can novel phenomena be communicated in an illustrative yet rigorous way in research papers? RQ2: What is the state-of-the-art in the CIO research field, and what are further avenues for research? RQ3: What concepts provide SMEs with the experienced IT executive management they need? RQ4: What makes Fractional CIO engagements successful? RQ5: How does the role of the Fractional CIO take shape in practice in the German market? These overarching research questions are answered through six consecutive publications. 1) 'Literary Sketches in Information Systems Research: Conceptualization and Guidance for Using Vignettes as a Narrative Form' This paper is conceptual and has a methodological focus on the use of vignettes. The paper contributes to the usage of vignettes as a narrative form in academic research, providing a taxonomy that structures vignettes and identifies three archetypes. By conceptualizing vignettes through a taxonomy and archetypes, we create transparency for the usage of vignettes, encourage the use of vignettes, and provide recommendations how to use them more rigorously. Long term, this might contribute to a better exchange between academia and practice through better comprehensibility of academic papers. 2) 'Four Decades of Chief Information Officer Research: A Literature Review and Research Agenda Based on Main Path Analysis' In this paper, we conducted a bibliographic literature review using main path analysis, which helped to objectively identify existing topics based on their importance. We also illustrated the knowledge flow in CIO research by identifying major and emerging research streams and analyzing their evolution over time. Additionally, we aggregated central papers in CIO research and developed a research agenda to provide guidance for future research. Overall, this paper helps to advance the understanding of the CIO research field and provides insights for researchers and practitioners. 3) 'The Fractional CIO in SMEs: Conceptualization and Research Agenda' With this paper, we were the first to conceptualize the role of the Fractional CIO and to develop a research agenda for this novel research field. The results from this paper contribute to research and practice in several ways. First, we are the first authors to conceptualize the role of the Fractional CIO, derive a definition, compare it to existing CIO role research, and derive four engagement types. Second, we develop a research agenda to guide future research in the new Fractional CIO research field. Third, we contribute to practice by promoting the role’s awareness among potential Fractional CIOs and organizations. Fourth, we show that Fractional CIO services are versatile and can benefit organizations of different sizes and maturity levels, and there are diverse possibilities for evolution. 4) 'What Makes Fractional CIO Engagements in SMEs Successful? – A Research Framework' In this paper, we developed a research framework for Fractional CIO engagement success. It makes contributions to research and practice. First, we propose a research framework for Fractional CIO engagement success and, therefore, develop a common ground for future research. Second, we provide practical advice for Fractional CIOs and SMEs regarding factors for engagement success. Third, we raise awareness about the Fractional CIO role that may benefit many SMEs around the world. 5) 'Factors for Fractional CIO Engagement Success' In this paper, we used Q-methodology to empirically evaluate the relative importance of factors influencing Fractional CIO engagement success and to identify different viewpoints on engagement success. Our paper makes several contributions to research and practice. First, our paper is the first to identify and evaluate the importance of factors for Fractional CIO engagement success. Therefore, it serves as a basis for further research in the new Fractional CIO research field. Second, we find that upper echelon theory (Hambrick & Mason, 1984) can be applied to executives independent of their contractual relationship in cases of comparable responsibilities. Third, by thoroughly applying Q-methodology, we showcase an exploratory tool for identifying opinions and preferences of participants and clustering them accordingly. This approach provides guidance for other IS scholars to apply it. Fourth, we develop preliminary archetypes of Fractional CIOs and, based on that, provide tentative advice for Fractional CIOs and organizations that hire them. These preliminary archetypes enabled us to identify further theoretical explanations of this phenomenon. In addition to transaction cost theory, agency theory, and upper echelon perspective, we found that stewardship theory and dynamic capabilities explain additional characteristics of Full-ownership CIOs and Change Agents. 6) 'Mehr als Vollzeit: Fractional CIOs in KMUs' This paper summarizes the results of our previous studies regarding the Fractional CIO role in German language and conducts semi-structured interviews with three Fractional CIOs from Germany to complement it with a perspective on the German market. Overall, we find that the Fractional CIO role in the German market is performed similarly to the international market. The interviewed German Fractional CIOs/CTOs could not clearly identify any hurdles that might explain the low adoption of the role. However, all three German Fractional CIOs agree that German SMEs would strongly benefit from Fractional CIOs. (References to be found in the full text)