• Tax Evasion by E-commerce Businesses in Bangladesh

      Islam, Tanbirul; Faculty of Business Programs
      The unnerving momentum at which digital technology is progressing affects many aspects of business operations. For instance, businesses can now promote and sell their products on social media platforms with ease. Importantly, third world countries such as Bangladesh have been able to share in such technological strides along with more affluent nations. In Bangladesh, a myriad of small businesses have emerged with business models that depend on e-commerce platforms. These businesses are thriving in a fiercely competitive market with many of them importing their goods from the United States. One interesting feature in this marketplace is that the prices are much lower than those offered by brick and mortar stores. To investigate the reasons for this price differential, interviews were conducted with five respondents who operate businesses online and seem to be charging prices much lower than would be expected based on reasonable assumptions about input costs. In addition, to understand the perspective of potential customers, two surveys were conducted related to purchase intentions for two unrelated goods: the iPhone XS and Colourpop Lipstick. The primary objective of the research was to comprehend the price setting procedures adopted by the firms and customers’ willingness to buy products at different prices. My findings revealed that custom tax rates were the major cause for the price differential between brick and mortar stores and social media stores. This became clear from descriptions by the business owners of their procedures to import products in ways that avoid payment of customs tax and in pricing models that clearly do not include customs taxes. The results of the customer study suggest that price is the primary determinant of purchase intentions. Apparently, customers do not mind purchasing from a business that is evading taxes as long as it is cheaper. Importantly, the results indicate that the high tax rates charged by the government discourage citizens from complying with laws.
    • Towards a better understanding of the relationship between speed of internationalization and performance outcomes among young international ventures

      Rohilla, Gaurav; Faculty of Business Programs (Brock University, 2013-04-11)
      This thesis offers an explanation for the inconsistent relationship between speed of internationalization and performance outcomes in the context of young international ventures. We argue that the variables of scope of internationalization, entrepreneurial orientation and degree of internationalization play a moderating role in the relationship between speed of internationalization and performance outcomes of international new ventures (INVs). Using primary survey data from INVs in China, we found empirical support for significant moderating impact of scope of internationalization, entrepreneurial orientation variables and no support for the moderating impact of degree of internationalization variable. The results suggest that business managers of INVs shall consider the applied moderating variables as an effective tool kit to enhance firm performance in foreign markets and to mitigate any potential risks of early internationalization.
    • Understanding Continuance Intentions of Physicians with Electronic Medical Records (EMRS): An Expectancy-Confirmation Perspective

      O'Brien, Nicole; Faculty of Business Programs (Brock University, 2013-05-06)
      This thesis examines physicians’ satisfaction with electronic medical records (EMRs) in the post-adoption phase. More specifically, the study examines how physicians’ satisfaction with EMRs impacts on their intention to continue using as well as extend their adoption of additional functions of EMRs. Expectation-confirmation theory is used with the incorporation of perceived risk as the theoretical framework. The extended theoretical model is used to formulate eight hypotheses to aid in the understanding of physicians’ continuance intentions. A field survey of 135 Canadian physicians that utilize EMRs was performed to test the model empirically. The study found that physicians are willing to continue using and adopting additional components of EMRs. In addition, the empirical results suggest that physicians’ perceived usefulness and perceived risk impacts satisfaction, which in turn influences physicians’ continuance intentions. As well, perceived risk has an influence on physicians’ continuance intentions directly.
    • Unpacking the relationship between knowledge-sharing efforts and creativity: The critical roles of relationship quality and perceived organizational politics

      Rahman, Zahid Mohammad; Faculty of Business Programs
      This thesis contributes to creativity research by investigating the link between employees’ knowledge-sharing efforts and creativity and how this link is moderated by two aspects of relationship quality (informality and emotional openness) and the belief that organizational decision making is marked by destructive political games. It proposes that the usefulness of knowledge-sharing efforts for stimulating creativity is higher when employees maintain informal relationships with their colleagues and feel comfortable expressing a diverse range of emotions with them. In addition, extensive knowledge-sharing efforts are less likely to enhance creativity when employees believe that organizational decision making is guided by destructive political games. Finally, the harmful effect of perceived organizational politics on the knowledge-sharing efforts–creativity relationship is mitigated when employees can rely on high levels of relationship quality. This research holds useful implications for organizations regarding the circumstances in which the application of employee knowledge to the generation of novel solutions to problem situations is most effective.
    • Untangling the Organizational Ambiguities in Supply Chain Risk Recognition, Assessment, and Response: The Role of Network Embeddedness

      Pandey, Rahul; Faculty of Business Programs (Brock University, 2014-09-17)
      In this thesis, I focus on supply chain risk related ambiguity, which represents the ambiguities firms exhibit in recognizing, assessing, and responding to supply chain disruptions. I, primarily, argue that ambiguities associated with recognizing and responding to supply chain risk are information gathering and processing problems. Guided by the theoretical perspective of bounded rationality, I propose a typology of supply chain risk related ambiguity with four distinct dimensions. I, also, argue that the major contributor to risk related ambiguity is often the environment, specifically the web of suppliers. Hence, I focus on the characteristics of these supplier networks to examine the sources of ambiguity. I define three distinct elements of network embeddedness – relational, structural, and positional embeddedness – and argue that the ambiguity faced by a firm in appropriately identifying the nature or impacts of major disruptions is a function of these network properties. Based on a survey of large North American manufacturing firms, I found that the extent of the relational ties a firm has and its position in the network are significantly related to supply chain risk related ambiguity. However, this study did not provide any significant support for the hypothesized relationship between structural embeddedness and ambiguity. My research contributes towards the study of supply chain disruptions by using the idea of bounded rationality to understand supply chain risk related ambiguity and by providing evidence that the structure of supply chain networks influences the organizational understanding of and responses to supply chain disruptions.
    • Unveiling the Influence of Consumer Wine Appreciation Dimension on Purchasing Behavior

      Kekec, Pinar; Faculty of Business Programs (Brock University, 2012-05-17)
      Consumption values and different usage situations have received extensive interest from scholars; however, there is a lack of understanding regarding how these two constructs interact when it comes to the purchase decisions of consumers. This study examines the relationship between consumption values, consumption situations, and consumers’ purchasing decisions in terms of their willingness to pay and the purchase quantity. First of all, my model proposes that all four consumption values and different situations have a positive effect on consumers’ willingness to pay as well as the quantity they purchase. It also proposes that varying usage situations moderate the effect of consumption values on consumers’ purchasing decisions. In my conceptual model, I have also integrated the epistemic and conditional values where there is a gap in the existing literature. Prior literature has isolated the consumption values when studying how they affect consumer behavior and has not examined how consumption situations moderate the relationship between consumption values and purchasing decisions. Also, the existing literature has mostly focused on how consumption values affect purchase intentions, brand loyalty, or satisfaction, whereas my study focuses on purchasing decisions. For my study, the participants were randomly chosen from the general wine consumer population and the age range was between 20 and 75, which included 83 male respondents and 119 female respondents. The data received from my respondents support my hypotheses for the model. In my final chapter, I discuss the theoretical and managerial implications as well as suggestions for future research.
    • Using a Bayesian model for bankruptcy prediction : a comparative approach

      He, Zhanpeng; Faculty of Business Programs (Brock University, 2012-03-21)
      The purpose of this study is to examine the impact of the choice of cut-off points, sampling procedures, and the business cycle on the accuracy of bankruptcy prediction models. Misclassification can result in erroneous predictions leading to prohibitive costs to firms, investors and the economy. To test the impact of the choice of cut-off points and sampling procedures, three bankruptcy prediction models are assessed- Bayesian, Hazard and Mixed Logit. A salient feature of the study is that the analysis includes both parametric and nonparametric bankruptcy prediction models. A sample of firms from Lynn M. LoPucki Bankruptcy Research Database in the U. S. was used to evaluate the relative performance of the three models. The choice of a cut-off point and sampling procedures were found to affect the rankings of the various models. In general, the results indicate that the empirical cut-off point estimated from the training sample resulted in the lowest misclassification costs for all three models. Although the Hazard and Mixed Logit models resulted in lower costs of misclassification in the randomly selected samples, the Mixed Logit model did not perform as well across varying business-cycles. In general, the Hazard model has the highest predictive power. However, the higher predictive power of the Bayesian model, when the ratio of the cost of Type I errors to the cost of Type II errors is high, is relatively consistent across all sampling methods. Such an advantage of the Bayesian model may make it more attractive in the current economic environment. This study extends recent research comparing the performance of bankruptcy prediction models by identifying under what conditions a model performs better. It also allays a range of user groups, including auditors, shareholders, employees, suppliers, rating agencies, and creditors' concerns with respect to assessing failure risk.
    • Virtual Teams: The Impact of Varying Levels of Virtuality on Project Team Performance

      Arowolo, Adeoluwa; Faculty of Business Programs
      Although virtual teams have existed for over two decades, in recent years the Covid-19 pandemic led to a wider adoption and transition to virtual teamwork by most organizations. Virtuality is operationalized as the proportion of work done remotely or virtually on a project. This research studies the moderating effects of virtuality in project teams on communication frequency, leadership effectiveness, and project team performance. Using the theoretical frameworks of Adaptive Structuration Theory and Transformational Leadership Theory, a survey was carried out that informed this cross-sectional study. Respondents were project team members and managers who were involved in AEC (Architecture, Engineering and Construction) and Finance/IT projects before and during the Covid-19 pandemic. This study showed that the inverted-u relationship between communication frequency and project performance was preserved in only low virtuality teams, while the shape of the curve was different for high virtuality teams. AEC project performance was also found to be more sensitive to communication frequency, as these projects exhibited inverted-u relationship with performance compared to Finance/IT projects which was more linear. Regardless of the levels of virtuality in project teams, transformational leadership leads to significantly better performance in both types of projects. This study contributes to the body of literature in project management and information systems by measuring one of several dimensions of virtuality in the proposed model and provides insights for project managers in industry to better lead their virtual project teams.
    • Volume-Synchronized Probability of Informed Trading (VPIN), Market Volatility, and High-Frequency Liquidity

      Jiang, Jinzhi; Faculty of Business Programs
      We assess the predictive ability of three VPIN metrics on the basis of two highly volatile market events of China, and examine the association between VPIN and toxic-induced volatility through conditional probability analysis and multiple regression. We examine the dynamic relationship on VPIN and high-frequency liquidity using Vector Auto-Regression models, Granger Causality tests, and impulse response analysis. Our results suggest that Bulk Volume VPIN has the best risk-warning effect among major VPIN metrics. VPIN has a positive association with market volatility induced by toxic information flow. Most importantly, we document a positive feedback effect between VPIN and high-frequency liquidity, where a negative liquidity shock boosts up VPIN, which, in turn, leads to further liquidity drain. Our study provides empirical evidence that reflects an intrinsic game between informed traders and market makers when facing toxic information in the high-frequency trading world.
    • When job dissatisfaction leads to customer-oriented citizenship behaviors

      Boichuk, Jeffrey, P.; Faculty of Business Programs (Brock University, 2010-10-25)
      This thesis places boundary conditions on the withdrawal model in the frontline setting of service organizations by considering continuance commitment and supervisory support as moderators of the relationship between job dissatisfaction and customer-oriented citizenship behaviors (COCBs). Departing from traditional research in the areas of the service-profit chain and employee withdrawal, the author advances our understanding of conditions that may lead frontline service employees who are dissatisfied to deposit COCBs into the organizational system. Specifically, based on principles derived from social exchange theory, high continuance commitment and high supervisory support are expected to lead to COCBs, because under this condition the benefits of performing such behaviors are increased (i.e., promotion-based, reciprocity-based), while the costs are decreased (i.e., opportunity costs). Utilizing a sample of 127 frontline employees from both the financial services and travel agency industries, the hypothesized relationships are empirically supported using moderated hierarchical regression analysis. To conclude discussion, implications of the results for both academics and p
    • Y works : average hours worked and average salaries

      Nicholls, Shane; Faculty of Business Programs (Brock University, 2011-05-17)
      Generation Y is entering the workforce in large numbers and, because this generation holds different values than previous generations, accounting firms are having difficulty managing these new hires. I t is important to determine whether Generation Y is associated with meaningful, long-term trends or i f they will adapt to the given situation. Gen Y' s association with average hours worked per person and average salaries in the Canadian Accounting, Marketing, and Legal professions is examined. I find that an increasing percentage of Generation Y employees in the workforce is associated with significant decreases in average hours worked, but is not associated with any significant trend in average salary. I t is concluded that Generation Y is associated with changing trends in the workplace. These trends are contrary to wha t might be expected under traditional definitions of success, therefore it is postulated that Gen Y may view workplace success differently than previous generations.