Browsing Dissertations & Theses by Issue Date
Now showing items 21-33 of 33
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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 ... -
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 ... -
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 ... -
THE EFFECT OF INVESTOR SENTIMENT ON EARNINGS MANAGEMENT
(2020-08-10)The association between investor sentiment and corporate reporting decisions/outcomes has been recently examined in the accounting and finance literature. As an important outcome of corporate reporting decisions, earnings ... -
THE IMPACT OF FRESH EYES: HOW A CHANGE IN THE ENGAGEMENT TEAM IMPACTS THE REPORTING OF INTERNAL CONTROL MATERIAL WEAKNESSES
(2021-05-07)Regulators have repeatedly debated mandatory auditor rotation. Proponents emphasize the benefits that a new auditor brings, specifically, improved independence and a fresh perspective, leading to higher quality audits. ... -
TOP LEGAL EXECUTIVES AND MERGERS AND ACQUISITIONS PROCESS AND OUTCOMES
(2021-08-02)The role of a firm’s in-house top legal executives has become more prominent in recent years due to regulatory changes, increasing litigation, and growing risk and liability in the corporate world. Top legal executives act ... -
The timing of insider trading and management forecast credibility
(2022-05-16)In this paper, I study how past insider trading patterns affect management forecast credibility. I first hypothesize and find that, due to litigation concerns, executives are unlikely to use a “pump-and-dump” strategy to ... -
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 ... -
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 ... -
TOP MANAGEMENT TEAM FUNCTIONAL DIVERSITY AND FIRM PERFORMANCE: A MEDIATION ANALYSIS
(2023-08-04)In my dissertation, I study whether the top management team (TMT) between-member and within-member functional diversities affect firm performance. Between-member functional diversity, known as Dominant Functional Diversity ... -
Tax receivable agreements in initial public offerings: An analysis of the innovation incorporated in IPO agreements
A Tax Receivable Agreement (TRA) is a binding commitment between a newly public firm and the firm's founders to include a tax-sharing arrangement, obligating the IPO firm to make annual cash payments to the pre-IPO owners. ... -
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 ...