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Managers must often trade off cash flow objectives with concerns about financial reporting when they structure economic activities. I examine whether managers consider voluntary disclosure, combined with the structuring decision, to alter this tradeoff by enhancing the transparency or...
Persistent link: https://www.econbiz.de/10009438464
This dissertation examined the corporate shareholders' perceptions of employee stock ownership (ESOP) implementation as reflected in the market return behavior of the sample of 128 large publicly-held ESOP firms identified by the National Automated Accounting Research System (NAARS). Each of...
Persistent link: https://www.econbiz.de/10009438744
This study examines the impact of affective reactions on corporate managers' risky decision making when using accounting data. While prospect theory and considerable research indicate that decision makers are often risk averse (taking) when deciding between decision alternatives that result in...
Persistent link: https://www.econbiz.de/10009468200
In today’s world, leases appear far and wide; they are commonplace throughout the business and accounting frontiers. Accounting for leases, however, is not so clear cut. Since there are various ways to account for leases, many companies pick and choose which they feel best suits their situation,...
Persistent link: https://www.econbiz.de/10009475121
Purpose – Public private partnerships (PPPs) are a relatively new policy that some governments now use to secure infrastructure assets. The objective of this paper is to document the construction and development of a Victorian state government hospital, Casey Hospital (CH), to identify the...
Persistent link: https://www.econbiz.de/10009478077
This study analyses human capital (HC) management practices in a small privately owned public hotel group, in the … have examined the HC management practices of firms. This study analyses these practices using multiple data methods … – namely, observation, interaction with staff, examination of internal financial and management reports, and semi …
Persistent link: https://www.econbiz.de/10009457539
To assist Executive M.B.A. (E.M.B.A.) faculty and administrators in their curriculum management efforts, this …
Persistent link: https://www.econbiz.de/10009459016
audit market (as measured by audit fees) and audit quality (as measured by clients' earnings management). The dissertation … whether the submission of auditor selection for shareholder ratification is associated with earnings management. I find that … firms that submit auditor selection for shareholder ratification are more likely to have lower level of earnings management …
Persistent link: https://www.econbiz.de/10009460460
We investigate the effects of audit committee members' dispositional trust and management incentives on audit committee … judgments. Results of an experiment indicate that: (1) When management has incentives to manage earnings, less trusting audit … management has incentives to manage earnings, less trusting audit committee members are more likely to perceive that management …
Persistent link: https://www.econbiz.de/10009484284
appears that the advancement of highly trusting individualscould result in the promotion of effective client management at the …
Persistent link: https://www.econbiz.de/10009484285