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• 1. [Article] Private Litigation as a Regulator of Accounting Standards

  I examine the impact of the trend of private class actions targeting alleged violations of generally accepted accounting principles (GAAP). I document the specific allegations in GAAP lawsuits and find ...

  Citation × Citation Citation Abstract Copy Title: Private Litigation as a Regulator of Accounting Standards Author: Cutler, Joshua Year: 2015 I examine the impact of the trend of private class actions targeting alleged violations of generally accepted accounting principles (GAAP). I document the specific allegations in GAAP lawsuits and find that allegations involving revenue recognition and asset impairment recognition are two of the most common areas of GAAP cited. I test whether lawsuits lead to a reduction in the allegedly improper behavior, whether sued firms and their peers make other financial reporting changes, and whether these changes change firms’ stock price characteristics. I find that following relevant lawsuits, sued firms, firms in the same industry, and firms with a shared auditor generally exhibit less aggressive revenue recognition, but firms may increase aggressive revenue recognition in certain cases. Next, I examine the impact of asset impairment recognition allegations on the reporting of negative special items. I find few changes directly associated with these allegations but show that other litigation is associated with both increases and decreases in the propensity and size of negative special item reporting. I note that GAAP violations most often arise in an attempt to meet or beat analysts’ estimates, and I show following litigation firms are often more likely to beat analysts’ expectations by a larger margin. I also find significant increases in real earnings management of sued firms and their peers following many lawsuits, indicating a shift away from accruals-based management towards real activities management. Finally, I find mixed evidence of changes in stock return attributes. In some cases I observe significant changes consistent with reduced litigation risk and in others I observe the opposite. The results have implications for accounting standard setting and show that the legal system plays a critical role in shaping the financial reporting environment. Title: Private Litigation as a Regulator of Accounting Standards Author: Cutler, Joshua Year: 2015 I examine the impact of the trend of private class actions targeting alleged violations of generally accepted accounting principles (GAAP). I document the specific allegations in GAAP lawsuits and find that allegations involving revenue recognition and asset impairment recognition are two of the most common areas of GAAP cited. I test whether lawsuits lead to a reduction in the allegedly improper behavior, whether sued firms and their peers make other financial reporting changes, and whether these changes change firms’ stock price characteristics. I find that following relevant lawsuits, sued firms, firms in the same industry, and firms with a shared auditor generally exhibit less aggressive revenue recognition, but firms may increase aggressive revenue recognition in certain cases. Next, I examine the impact of asset impairment recognition allegations on the reporting of negative special items. I find few changes directly associated with these allegations but show that other litigation is associated with both increases and decreases in the propensity and size of negative special item reporting. I note that GAAP violations most often arise in an attempt to meet or beat analysts’ estimates, and I show following litigation firms are often more likely to beat analysts’ expectations by a larger margin. I also find significant increases in real earnings management of sued firms and their peers following many lawsuits, indicating a shift away from accruals-based management towards real activities management. Finally, I find mixed evidence of changes in stock return attributes. In some cases I observe significant changes consistent with reduced litigation risk and in others I observe the opposite. The results have implications for accounting standard setting and show that the legal system plays a critical role in shaping the financial reporting environment. Close

• 2. [Article] Consumer Linguistics: A Markedness Approach to Numerical Perceptions

  Marketing is about numbers but not necessarily just a number. From a big crowd to a half empty arena, adjectives carry numerical associations. The research within this dissertation builds on that idea ...

  Citation × Citation Citation Abstract Copy Title: Consumer Linguistics: A Markedness Approach to Numerical Perceptions Author: Lee, Christopher Year: 2014 Marketing is about numbers but not necessarily just a number. From a big crowd to a half empty arena, adjectives carry numerical associations. The research within this dissertation builds on that idea while focusing on markedness, a linguistics theory, which has been called the evaluative superstructure of language. For example, asking "How tall is the person?" is not an indication that the person is tall but merely a neutral way to ask about a person's height. Tall, in this case, is considered an unmarked term given its neutral meaning. Asking "How short is the person?" however, implies the person is actually short in addition to asking for their height. Linguistics literature has touched on the power of language in numerical estimations but has not fully explored it, nor has linguistics literature transitioned to the marketing literature. Study 1 begins to explore markedness in a consumer setting by using Google Trends to show that unmarked terms, such as tall, are searched more frequently than marked terms, such as short. Study 2 shows that using an unmarked term results in significantly higher estimates of crowd size than using a marked term but is not significantly different than using a neutral term. Study 3 incorporates numerical anchors, which reduce the markedness effects. Study 4 illustrates how an unmarked term results in a wider range of crowd size estimates than a marked term. Study 5 shows how markedness effects are largely eliminated based on the source of the message (team) and capacity constraint of the arena. Study 6 incorporates time to show that markedness effects are stronger in a judgment framed as per day than per year. Studies 7, 8 and 10 show how a marked term, such as half empty, results in significantly different numerical estimates over time. This effect is eliminated when reference to a point in time, such as "at halftime", is removed (study 9). These findings highlight the role of markedness in consumer judgment and have important implications for a variety of marketing theories. Title: Consumer Linguistics: A Markedness Approach to Numerical Perceptions Author: Lee, Christopher Year: 2014 Marketing is about numbers but not necessarily just a number. From a big crowd to a half empty arena, adjectives carry numerical associations. The research within this dissertation builds on that idea while focusing on markedness, a linguistics theory, which has been called the evaluative superstructure of language. For example, asking "How tall is the person?" is not an indication that the person is tall but merely a neutral way to ask about a person's height. Tall, in this case, is considered an unmarked term given its neutral meaning. Asking "How short is the person?" however, implies the person is actually short in addition to asking for their height. Linguistics literature has touched on the power of language in numerical estimations but has not fully explored it, nor has linguistics literature transitioned to the marketing literature. Study 1 begins to explore markedness in a consumer setting by using Google Trends to show that unmarked terms, such as tall, are searched more frequently than marked terms, such as short. Study 2 shows that using an unmarked term results in significantly higher estimates of crowd size than using a marked term but is not significantly different than using a neutral term. Study 3 incorporates numerical anchors, which reduce the markedness effects. Study 4 illustrates how an unmarked term results in a wider range of crowd size estimates than a marked term. Study 5 shows how markedness effects are largely eliminated based on the source of the message (team) and capacity constraint of the arena. Study 6 incorporates time to show that markedness effects are stronger in a judgment framed as per day than per year. Studies 7, 8 and 10 show how a marked term, such as half empty, results in significantly different numerical estimates over time. This effect is eliminated when reference to a point in time, such as "at halftime", is removed (study 9). These findings highlight the role of markedness in consumer judgment and have important implications for a variety of marketing theories. Close

• 3. [Article] Behind the Scenes: Investigating Processes Shaping Willamette Valley Architecture 1840-1865 With a Case Study in Brownsville

  This thesis studies the diffusion of architectural types and the rise of regionally distinct typologies in the Willamette Valley's settlement period (1840-1865) in Oregon. Using Geographic Information ...

  Citation × Citation Citation Abstract Copy Title: Behind the Scenes: Investigating Processes Shaping Willamette Valley Architecture 1840-1865 With a Case Study in Brownsville Author: Trexler, Susan Year: 2014 This thesis studies the diffusion of architectural types and the rise of regionally distinct typologies in the Willamette Valley's settlement period (1840-1865) in Oregon. Using Geographic Information Systems (GIS) to analyze the dispersion of architectural types within the Willamette Valley revealed trends amongst the extant settlement architecture samples. Brownsville, Oregon, was identified to have a locally-specific architectural subtype, the closer study of which enabled deeper investigation of the development of architectural landscapes during the Willamette Valley's settlement period. Field and archival research revealed that the appearance of an architectural subtype, at least in Brownsville, was not directly connected to a shared provenance of settlers but rather came about through a number of regionally-specific circumstances, especially an active local carpenter community. Title: Behind the Scenes: Investigating Processes Shaping Willamette Valley Architecture 1840-1865 With a Case Study in Brownsville Author: Trexler, Susan Year: 2014 This thesis studies the diffusion of architectural types and the rise of regionally distinct typologies in the Willamette Valley's settlement period (1840-1865) in Oregon. Using Geographic Information Systems (GIS) to analyze the dispersion of architectural types within the Willamette Valley revealed trends amongst the extant settlement architecture samples. Brownsville, Oregon, was identified to have a locally-specific architectural subtype, the closer study of which enabled deeper investigation of the development of architectural landscapes during the Willamette Valley's settlement period. Field and archival research revealed that the appearance of an architectural subtype, at least in Brownsville, was not directly connected to a shared provenance of settlers but rather came about through a number of regionally-specific circumstances, especially an active local carpenter community. Close

• 4. [Article] Everyday Intimacies: The Politics of Respectability in Post-Recessionary Southern Reality Television

  Rather than taking a broad genre-based approach to analyzing reality television as digital media, this disserations understands the field of reality programming as operating within a new media model and ...

  Citation × Citation Citation Abstract Copy Title: Everyday Intimacies: The Politics of Respectability in Post-Recessionary Southern Reality Television Author: Bullock, Chelsea Year: 2014 Rather than taking a broad genre-based approach to analyzing reality television as digital media, this disserations understands the field of reality programming as operating within a new media model and as composed of micro-genres. My project specifically explores the "intimate" micro-genre, considering the politics of respectability and gendered labor as foundational elements in what is a particularly fertile and volatile site of meaning-making. Grounding my analysis in a comprehensive map of reality programming allows me to explore a pattern of politically rich programs set in the South. Shows such as Duck Dynasty, Here Comes Honey Boo Boo, and Real Housewives of Atlanta offer insight into the circulation and currency of race, class, and gender with significant theoretical implications for an economically and politically unstable national moment. Using an intersectional lens to investigate reality television, my project seeks to better understand the gears driving our cultural anxieties and media trends through an analysis of digital paratexts, branding, labor, and affect. Title: Everyday Intimacies: The Politics of Respectability in Post-Recessionary Southern Reality Television Author: Bullock, Chelsea Year: 2014 Rather than taking a broad genre-based approach to analyzing reality television as digital media, this disserations understands the field of reality programming as operating within a new media model and as composed of micro-genres. My project specifically explores the "intimate" micro-genre, considering the politics of respectability and gendered labor as foundational elements in what is a particularly fertile and volatile site of meaning-making. Grounding my analysis in a comprehensive map of reality programming allows me to explore a pattern of politically rich programs set in the South. Shows such as Duck Dynasty, Here Comes Honey Boo Boo, and Real Housewives of Atlanta offer insight into the circulation and currency of race, class, and gender with significant theoretical implications for an economically and politically unstable national moment. Using an intersectional lens to investigate reality television, my project seeks to better understand the gears driving our cultural anxieties and media trends through an analysis of digital paratexts, branding, labor, and affect. Close

• 5. [Article] Management Intensity Effects on Lawn Soil Carbon Content in the Eugene-Springfield, Oregon Urban Ecosystem

  Prior research suggests lawns sequester large amounts of carbon, but the effects of different management regimes on this is poorly known. Within the Eugene-Springfield, OR urban area lawn management ranges ...

  Citation × Citation Citation Abstract Copy Title: Management Intensity Effects on Lawn Soil Carbon Content in the Eugene-Springfield, Oregon Urban Ecosystem Author: Peach, Morgan Year: 2014 Prior research suggests lawns sequester large amounts of carbon, but the effects of different management regimes on this is poorly known. Within the Eugene-Springfield, OR urban area lawn management ranges from intensive (high: weekly mowing, summer irrigation, herbicide and fertilizer application) to non-intensive techniques (low: spring and fall mowing, clippings left on lawn). I examined if these two regimes affect soil carbon content and vertical distribution after at least 20 years of consistent management. I sampled 17 lawns in June 2013 and four remnant prairies in midsummer. At each site, I extracted three to five soil cores to one-meter depth. Soils were separated by horizon, with horizon depth and volume measured. Measurement of soil carbon-nitrogen (CN) content revealed low-management lawns stored more CN at < 46 cm depth, but a trend of increasing CN with depth in high-management lawns. This thesis includes unpublished co-authored material. Title: Management Intensity Effects on Lawn Soil Carbon Content in the Eugene-Springfield, Oregon Urban Ecosystem Author: Peach, Morgan Year: 2014 Prior research suggests lawns sequester large amounts of carbon, but the effects of different management regimes on this is poorly known. Within the Eugene-Springfield, OR urban area lawn management ranges from intensive (high: weekly mowing, summer irrigation, herbicide and fertilizer application) to non-intensive techniques (low: spring and fall mowing, clippings left on lawn). I examined if these two regimes affect soil carbon content and vertical distribution after at least 20 years of consistent management. I sampled 17 lawns in June 2013 and four remnant prairies in midsummer. At each site, I extracted three to five soil cores to one-meter depth. Soils were separated by horizon, with horizon depth and volume measured. Measurement of soil carbon-nitrogen (CN) content revealed low-management lawns stored more CN at < 46 cm depth, but a trend of increasing CN with depth in high-management lawns. This thesis includes unpublished co-authored material. Close

• 6. [Article] Finding Fault: Earthquakes During the Reign of Tang Dezong (785-805)

  Drawing from trends in environmental and disaster studies, this study examines the meaning of earthquakes within the official histories of China's Tang Dynasty (618-907), specifically those during the ...

  Citation × Citation Citation Abstract Copy Title: Finding Fault: Earthquakes During the Reign of Tang Dezong (785-805) Author: Fortenberry, Kyle Year: 2014 Drawing from trends in environmental and disaster studies, this study examines the meaning of earthquakes within the official histories of China's Tang Dynasty (618-907), specifically those during the reign of Emperor Dezong (r. 785-805), as both historiographic metaphors and incidents of real natural-induced disaster. Earthquakes, like other forms of potentially harmful natural phenomena, demonstrated, the Chinese believed, Heaven's dissatisfaction with a sitting ruler. Over time, ministers and court scholars sought to draw connections between earthquakes and specific forms of behavior in attempts to perhaps prevent future incidents of seismic reproach. And though certain relationships are articulated more clearly in some parts of the histories than others, earthquakes nevertheless demonstrated an ability to engender a great sense of uncertainty and discord within historical memory. Consequently, the reading of the natural world codified in the official histories marked an attempt by the Chinese state to control human behavior for generations to come. Title: Finding Fault: Earthquakes During the Reign of Tang Dezong (785-805) Author: Fortenberry, Kyle Year: 2014 Drawing from trends in environmental and disaster studies, this study examines the meaning of earthquakes within the official histories of China's Tang Dynasty (618-907), specifically those during the reign of Emperor Dezong (r. 785-805), as both historiographic metaphors and incidents of real natural-induced disaster. Earthquakes, like other forms of potentially harmful natural phenomena, demonstrated, the Chinese believed, Heaven's dissatisfaction with a sitting ruler. Over time, ministers and court scholars sought to draw connections between earthquakes and specific forms of behavior in attempts to perhaps prevent future incidents of seismic reproach. And though certain relationships are articulated more clearly in some parts of the histories than others, earthquakes nevertheless demonstrated an ability to engender a great sense of uncertainty and discord within historical memory. Consequently, the reading of the natural world codified in the official histories marked an attempt by the Chinese state to control human behavior for generations to come. Close

• 7. [Article] Declining Attendance Trends in Collegiate and Professional Sports

  83 pages. A thesis presented to the Lundquist College of Business and the Clark Honors College of the University of Oregon in partial fulfillment of the requirements for degree of Bachelor of Science, ...

  Citation × Citation Citation Abstract Copy Title: Declining Attendance Trends in Collegiate and Professional Sports Author: Grenier-Hemphill, Ronnie Year: 2015 83 pages. A thesis presented to the Lundquist College of Business and the Clark Honors College of the University of Oregon in partial fulfillment of the requirements for degree of Bachelor of Science, Spring 2015. Title: Declining Attendance Trends in Collegiate and Professional Sports Author: Grenier-Hemphill, Ronnie Year: 2015 83 pages. A thesis presented to the Lundquist College of Business and the Clark Honors College of the University of Oregon in partial fulfillment of the requirements for degree of Bachelor of Science, Spring 2015. Close

• 8. [Article] The Progression of DNA Damage in Pulmonary Arterial Endothelial Cells into Pulmonary Arterial Hypertension

  43 pages. A thesis presented to the Department of Biology and the Clark Honors College of the University of Oregon in partial fulfillment of the requirements for degree of Bachelor of Arts, Spring 2015...

  Citation × Citation Citation Abstract Copy Title: The Progression of DNA Damage in Pulmonary Arterial Endothelial Cells into Pulmonary Arterial Hypertension Author: Hwang, Soo Kyung Year: 2015 43 pages. A thesis presented to the Department of Biology and the Clark Honors College of the University of Oregon in partial fulfillment of the requirements for degree of Bachelor of Arts, Spring 2015. Title: The Progression of DNA Damage in Pulmonary Arterial Endothelial Cells into Pulmonary Arterial Hypertension Author: Hwang, Soo Kyung Year: 2015 43 pages. A thesis presented to the Department of Biology and the Clark Honors College of the University of Oregon in partial fulfillment of the requirements for degree of Bachelor of Arts, Spring 2015. Close

• 9. [Article] Differences in functional recovery following concussion between males and females

  29 pages. A thesis presented to the Department of Human Physiology and the Clark Honors College of the University of Oregon in partial fulfillment of the requirements for degree of Bachelor of Science, ...

  Citation × Citation Citation Abstract Copy Title: Differences in functional recovery following concussion between males and females Author: Klas, Rachel Year: 2015 29 pages. A thesis presented to the Department of Human Physiology and the Clark Honors College of the University of Oregon in partial fulfillment of the requirements for degree of Bachelor of Science, Spring 2015. Title: Differences in functional recovery following concussion between males and females Author: Klas, Rachel Year: 2015 29 pages. A thesis presented to the Department of Human Physiology and the Clark Honors College of the University of Oregon in partial fulfillment of the requirements for degree of Bachelor of Science, Spring 2015. Close

• 10. [Article] The Study on global AGEing and adult health (SAGE): Body Composition Measures among Ageing Populations

  49 pages. A thesis presented to the Department of Biology and the Clark Honors College of the University of Oregon in partial fulfillment of the requirements for degree of Bachelor of Arts, Spring 2015...

  Citation × Citation Citation Abstract Copy Title: The Study on global AGEing and adult health (SAGE): Body Composition Measures among Ageing Populations Author: Wong, Austin Alexander Year: 2015 49 pages. A thesis presented to the Department of Biology and the Clark Honors College of the University of Oregon in partial fulfillment of the requirements for degree of Bachelor of Arts, Spring 2015. Title: The Study on global AGEing and adult health (SAGE): Body Composition Measures among Ageing Populations Author: Wong, Austin Alexander Year: 2015 49 pages. A thesis presented to the Department of Biology and the Clark Honors College of the University of Oregon in partial fulfillment of the requirements for degree of Bachelor of Arts, Spring 2015. Close