Skip to main content
Duke University Libraries
DukeSpace Scholarship by Duke Authors
  • Login
  • Ask
  • Menu
  • Login
  • Ask a Librarian
  • Search & Find
  • Using the Library
  • Research Support
  • Course Support
  • Libraries
  • About
View Item 
  •   DukeSpace
  • Theses and Dissertations
  • Duke Dissertations
  • View Item
  •   DukeSpace
  • Theses and Dissertations
  • Duke Dissertations
  • View Item
JavaScript is disabled for your browser. Some features of this site may not work without it.

Accrual Noise Ratio as a Measure of Accrual Reliability

Thumbnail
View / Download
468.2 Kb
Date
2009
Author
Njoroge, Kenneth
Advisor
Schipper, Katherine
Repository Usage Stats
634
views
1,308
downloads
Abstract

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.

Type
Dissertation
Department
Business Administration
Subject
Business Administration, Accounting
Accruals
Instrumental variables
Instruments
Measurement error
Noise ratio
Reliability
Permalink
https://hdl.handle.net/10161/1095
Citation
Njoroge, Kenneth (2009). Accrual Noise Ratio as a Measure of Accrual Reliability. Dissertation, Duke University. Retrieved from https://hdl.handle.net/10161/1095.
Collections
  • Duke Dissertations
More Info
Show full item record
Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 3.0 United States License.

Rights for Collection: Duke Dissertations


Works are deposited here by their authors, and represent their research and opinions, not that of Duke University. Some materials and descriptions may include offensive content. More info

Make Your Work Available Here

How to Deposit

Browse

All of DukeSpaceCommunities & CollectionsAuthorsTitlesTypesBy Issue DateDepartmentsAffiliations of Duke Author(s)SubjectsBy Submit DateThis CollectionAuthorsTitlesTypesBy Issue DateDepartmentsAffiliations of Duke Author(s)SubjectsBy Submit Date

My Account

LoginRegister

Statistics

View Usage Statistics
Duke University Libraries

Contact Us

411 Chapel Drive
Durham, NC 27708
(919) 660-5870
Perkins Library Service Desk

Digital Repositories at Duke

  • Report a problem with the repositories
  • About digital repositories at Duke
  • Accessibility Policy
  • Deaccession and DMCA Takedown Policy

TwitterFacebookYouTubeFlickrInstagramBlogs

Sign Up for Our Newsletter
  • Re-use & Attribution / Privacy
  • Harmful Language Statement
  • Support the Libraries
Duke University