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An Alternative Measure to Detect Intentional Earnings Management through Discretionary Accruals
Ibrahim, Salma Samir - 2005
This study proposes an alternative measure of discretionary accruals that can be used in testing for intentional earnings management. Prior research has shown the prevalence of measurement error in all models used to estimate discretionary accruals (Healy (1985), DeAngelo (1986), Jones (1991)...
Persistent link: https://www.econbiz.de/10009450581
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ESSAYS ON NEWS AND ASSET PRICES
Sinha, Nitish Ranjan - 2010
The first essay examines news and the cross section of returns. Using a sentiment score provided by Thomson Reuters to measure the tone of news articles, this paper examines monthly portfolio returns constructed from information about past news articles. The sentiment score is obtained from the...
Persistent link: https://www.econbiz.de/10009450776
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Furthering the role of corporate finance in economic growth
Kamiryo, Hideyuki - 2004
My research question is: Why do countries with similar rates of saving differ in economic growth? My thesis addresses this question by formulating an endogenous growth model using the Cobb-Douglas production function. My model disaggregates the rate of saving into the retention ratio and the...
Persistent link: https://www.econbiz.de/10009431019
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Bilanzpolitik und Pensionsverpflichtungen nach IAS 19 : eine empirisch-ökonometrische Untersuchung am deutschen Kapitalmark
Ljubicic, Marko - 2013
Persistent link: https://www.econbiz.de/10009756369
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Die Verbindung zwischen Handels- und Steuerrecht : wie Book-Tax Conformity bilanzpolitische Entscheidungen beeinflusst
Köppe, Jenny - 2017
Persistent link: https://www.econbiz.de/10011746665
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Accounting flexibility and managers' forecast behavior prior to seasoned equity offerings.
Kim, Jae Bum - 2011
This study examines the effect of accounting flexibility on managers' forecasting behavior prior to seasoned equity … release optimistic forecasts prior to an SEO only if they have the accounting flexibility to manage subsequent reported … earnings to meet or exceed their forecasts. I find that managers with greater accounting flexibility are more likely to issue a …
Persistent link: https://www.econbiz.de/10009462831
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Essays in finance.
Qi, Rong - 2002
This dissertation offers a microstructure-based model to explain two puzzles in finance: diversification discount and …
Persistent link: https://www.econbiz.de/10009472099