Financial analysts are considered inefficient when they do not fully incorporate relevant information into their forecasts. In this dissertation, I investigate differences in the observable efficiency of analysts' earnings forecasts between firms that consistently meet or exceed analysts'...

This dissertation investigates the relation between firm disclosure, analyst forecast bias, and the cost of equity capital (COEC). Since analyst forecast bias is associated with both implied COEC estimates and disclosure, it is important to control for or remove it from COEC estimates when...

This study examines differences in audit committee member judgments before the Sarbanes-Oxley Act ("pre-SOX") versus after the act was passed ("post- SOX") as well as audit committee member perceptions of the effects of SOX. Based on experimental materials administered to 372 public company...

University of Minnesota Ph.D. dissertation. December 2011. Major: Business Administration. Advisor: Chandra Kanodia. 1 computer file (PDF); vi, 94 pages, appendices A-C.