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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 ...
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 Role Of Individual Attributes In Earnings Management Intention Decisions
(Accounting, 2013-10-22)
Much research has been conducted, at the firm level, to investigate the market effect of earnings management. However, there is a gap in the literature on individual attributes that may help to explain earnings management ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
Real Earnings Management, Habitually Meeting/closely Beating Analysts' Forecasts, And Firms' Long-term Economic Performance
(Accounting, 2014-09-17)
Real earnings management (REM) has gained more attention due to its more extensive application than that before the enactment of Sarbanes-Oxley Act (SOX). Analysts' earnings forecast is an important benchmark for both the ...