Browsing Department of Accounting by Title
Now showing items 1-20 of 33
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Agency Costs, CEO Compensation, And Leasing Activities
(Accounting, 2014-07-14)Various elements in firms' capital structures have been documented to be associated with conflicts of interests among shareholders, creditors, and managers. In this paper, I hypothesize that the use of leases affects manager ... -
AN EMPIRICAL TEST OF LEARNING IN MANAGEMENT EARNINGS FORECASTS
(2019-05-02)My dissertation examines whether managers issuing earnings guidance learn from the forecast errors in prior earnings guidance issued by them. Using data on quarterly earnings forecasts issued by managers during the period ... -
An Exploration Of The Associations Among Corporate Sustainability Performance, Corporate Governance, And Corporate Financial Performance
This study examines the relationship between corporate governance and corporate sustainability performance (CSP), the relationship between corporate sustainability performance and corporate financial performance (CFP), and ... -
Analyst Coverage and Stock Price Crash Risk
(2016-09-19)In this study, I investigate the impact of analyst coverage changes on firms’ subsequent firm-specific crash risk. Using a sample of 24,228 firm-year observations from 2000 to 2013, I show that changes in analyst coverage ... -
BLOCKHOLDER HETEROGENEITY AND CORPORATE TEXTUAL DISCLOSURE QUALITY
(2019-05-08)This study investigates whether and how different types of blockholders affect a firm’s textual disclosure quality. Using a hand-collected blockholder-firm panel sample from 2011 to 2016, I find that, on average, both the ... -
Capital Market Reactions to IFRS in the United States: Evidence from Foreign Private Issuers
(2016-09-07)The rise of International Financial Reporting Standards (IFRS) as a contender to be the single globally-accepted set of accounting standards has been accompanied by a wealth of research studying the consequences of IFRS ... -
DOES IFRS ADOPTION AFFECT ANALYST FORECAST BEHAVIOR? EVIDENCE FROM FOREIGN PRIVATE ISSUERS IN THE UNITED STATES
(2017-08-08)The globalization of business and finance has led to the adoption of International Financial Reporting Standards (IFRS) in more than 100 countries, and numerous studies have examined the consequences of IFRS adoption in ... -
Does Shareholder-sponsored Corporate Governance Proposal Matter? The Case Of Executive Compensation
(Accounting, 2008-09-17)This study investigates the role of shareholder-sponsored corporate governance proposals in monitoring top management compensation. In particular, I test whether theories of agency costs, corporate governance, and optimal ... -
Earnings management strategy of pension plan changing firms
(2022-08-16)This study investigates the earnings management strategy of defined benefit pension plan changing firms. I provide the evidence that managers engage in cash conservation activities and real earnings management in response ... -
Enterprise Resource Planning Productivity Function:the Impact Of CEO Holdings And Horizon And Implementation Characteristics
(Accounting, 2007-08-23)The productivity of Enterprise Resource Planning (ERP) systems has been discussed in several other studies in the past decade. Those studies utilized several research methodologies, including case studies, surveys and ... -
Executive Compensation, Corporate Tax Aggressiveness and Financial Reporting Aggressiveness: Evidence from SFAS 123R
(2017-05-08)Using a variety of research methods, prior empirical research finds that executive compensation influences the behavior of managers, particularly with decisions involving risk. These studies show that, when executive ... -
Firm-Specific Information Environment and Analyst Forecast
(2018-05-04)I examine how firm-specific private and public information affect analyst forecast revisions. I find that when managers easily beat (struggle to meet) the consensus forecasts in the previous quarter, financial analysts ... -
Fundamental Signals, Future Earnings And Security Analysts' Efficient Use Of Fundamental Signals During 1991 Through 2008
(Accounting, 2011-07-14)This dissertation builds upon one of the foundation articles in Fundamental Analysis, written by Abarbanell and Bushee [1997] (AB-97), that studied the relationship of fundamental signals (combinations of items reported ... -
The Interactions Between Real Earnings Management And Short Selling Activity
(Accounting, 2014-07-14)This study builds on two streams of literature that recently draw the attention of researchers: real earnings management (REM) and short selling. Graham et al. (2005) reports that managers choose REM over accounting methods ... -
The Internal Control Provisions Of Sarbanes-Oxley Act And Quality Of Interim Earnings
(Accounting, 2011-10-11)This study examines the change in the quality of interim earnings around the enactment of Sarbanes-Oxley Act (SOX) and whether the change differs between interim and annual earnings by focusing on the impact of internal ... -
Investor Sentiment and Debt Contracting
(2023-08-02)**Please note that the full text is embargoed until 08/01/2024** This study examines the impact of investor sentiment on loan spread and financial covenants in debt contracts. Periods of high investor sentiment generally ... -
Is SFAS 142 A Good Opportunity For Firms To Manage Earnings?
(Accounting, 2010-03-03)SFAS 142 eliminates the goodwill amortization and replaces it with an annual impairment test. This new accounting rule also provides the guidelines for firms to report their transition goodwill write-offs through a one-time ... -
Is There Predictive Value In The Words Managers Use? A Key Word Analysis Of The Annual Report's Management Discussion And Analysis.
(Accounting, 2010-07-19)This study examines whether managers use linguistic style (i.e. optimistic and pessimistic tone) in the Management Discussion and Analysis (MD&A) section of the annual report to the SEC, Form 10-K, to provide information ... -
Lead Directorship, Corporate Governance, And Firm Performance
(Accounting, 2007-09-19)This dissertation empirically explores the role of the lead directorship in the corporate governance system and strives to empirically examine the association between the lead directorship and firm performance. I measure ... -
Managers' Forecast Guidance In Earnings Surprises Around Employee Stock Option Reissues
(Accounting, 2009-09-16)Option repricing, the practice of canceling underwater options and reissuing options with a lower exercise price, has often been considered an effective mechanism to restore the incentive effects of stock options. Since ...