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Browsing Electronic Theses and Dissertations by Subject "Business Administration, Accounting"

Now showing items 1-5 of 5

Accrual Noise Ratio as a Measure of Accrual Reliability

Njoroge, Kenneth (2009)

I develop an empirical model that estimates a firm-specific accrual noise ratio (ANR), an operational and statistically grounded measure of accrual reliability, and test the measure's construct validity. The model allows ...
Earnings Breaks and Earnings Management

Ow Yong, Keng Kevin (2008-04-22)

This paper examines the role of earnings management for firms that report at least three consecutive years of annual earnings increases (hereafter earnings string firms). Specifically, I examine how levels of earnings ...
Effects of Recognition versus Disclosure on the Structure and Financial Reporting of Share Based Payments

Choudhary, Preeti (2008-04-21)

I examine whether financial statement preparers (managers and auditors) treat recognized versus disclosed fair value of option compensation differently. Recognition refers to items that appear on the face of financial ...
An Empirical Examination of the Commitment to Increased Disclosure

Evans, Mark (2008-06-04)

I examine the relation between a corporate commitment to increased disclosure and measures of liquidity, information asymmetry, and cost of equity capital. Relative to prior research on voluntary disclosure, I use a ...
Executive Team Financial Expertise and the Influence on Financial Reporting

Badolato, Patrick G. (2010)

While a considerable body of research examines the determinants of financial reporting decisions, much of the heterogeneity in financial reporting outcomes is not explained by firm and industry factors. Guided by the ...