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dc.contributor.advisor Schipper, Katherine en_US
dc.contributor.author Njoroge, Kenneth en_US
dc.date.accessioned 2009-05-01T18:24:22Z
dc.date.available 2011-07-26T04:30:03Z
dc.date.issued 2009 en_US
dc.identifier.uri http://hdl.handle.net/10161/1095
dc.description Dissertation en_US
dc.description.abstract <p>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 accrual reliability to vary across firms, which is particularly important because many reliability determinants vary in cross-section. Unlike metrics that measure relative perceived reliability, ANR measures accrual reliability independent of the perceptions of investors, creditors or auditors. I find that ANR relates in expected ways with multiple proxies of accounting reliability, that ANR's relation with the proxies of other accounting constructs is consistent with theory, and that ANR's sensitivity to percentage changes of accrual components is consistent with a subjective ordinal ranking of the components' reliability from prior literature.</p> en_US
dc.format.extent 479472 bytes
dc.format.mimetype application/pdf
dc.language.iso en_US
dc.subject Business Administration, Accounting en_US
dc.subject Accruals en_US
dc.subject Instrumental variables en_US
dc.subject Instruments en_US
dc.subject Measurement error en_US
dc.subject Noise ratio en_US
dc.subject Reliability en_US
dc.title Accrual Noise Ratio as a Measure of Accrual Reliability en_US
dc.type Dissertation en_US
dc.department Business Administration en_US
duke.embargo.months 24 en_US

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