Browsing Department of Accounting by Issue Date
Now showing items 1-20 of 33
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Enterprise Resource Planning Productivity Function:the Impact Of CEO Holdings And Horizon And Implementation Characteristics
(Accounting, 2007-08-23)The productivity of Enterprise Resource Planning (ERP) systems has been discussed in several other studies in the past decade. Those studies utilized several research methodologies, including case studies, surveys and ... -
The Pricing And Determinants Of The Discretionary Component Of Employee Stock Option Value
(Accounting, 2007-09-19)In this study, I first re-examine the pricing effect of employee stock option (ESO) value. I find a negative association between ESO value and share price, supporting the view that investors view ESO value as an expense ... -
Lead Directorship, Corporate Governance, And Firm Performance
(Accounting, 2007-09-19)This dissertation empirically explores the role of the lead directorship in the corporate governance system and strives to empirically examine the association between the lead directorship and firm performance. I measure ... -
A Study Of Foreign Earnings Management Using An Empirical Distribution Approach
(Accounting, 2008-09-17)Effective January 1, 1998, SFAS 131 changed the way managers voluntarily disclose business, geographic and operating segments of their companies. Reporting geographic segments is specifically related to the reporting of ... -
Does Shareholder-sponsored Corporate Governance Proposal Matter? The Case Of Executive Compensation
(Accounting, 2008-09-17)This study investigates the role of shareholder-sponsored corporate governance proposals in monitoring top management compensation. In particular, I test whether theories of agency costs, corporate governance, and optimal ... -
Managers' Forecast Guidance In Earnings Surprises Around Employee Stock Option Reissues
(Accounting, 2009-09-16)Option repricing, the practice of canceling underwater options and reissuing options with a lower exercise price, has often been considered an effective mechanism to restore the incentive effects of stock options. Since ... -
Is SFAS 142 A Good Opportunity For Firms To Manage Earnings?
(Accounting, 2010-03-03)SFAS 142 eliminates the goodwill amortization and replaces it with an annual impairment test. This new accounting rule also provides the guidelines for firms to report their transition goodwill write-offs through a one-time ... -
Is There Predictive Value In The Words Managers Use? A Key Word Analysis Of The Annual Report's Management Discussion And Analysis.
(Accounting, 2010-07-19)This study examines whether managers use linguistic style (i.e. optimistic and pessimistic tone) in the Management Discussion and Analysis (MD&A) section of the annual report to the SEC, Form 10-K, to provide information ... -
Social Exchange And Post-employment Citizenship: Evidence From Public Accounting
(Accounting, 2010-07-19)In this study I examine why some ex-employees more than others choose to benefit their former firm (post-employment citizenship). The study is based on social exchange theory and involves former employees of a Big Four ... -
Fundamental Signals, Future Earnings And Security Analysts' Efficient Use Of Fundamental Signals During 1991 Through 2008
(Accounting, 2011-07-14)This dissertation builds upon one of the foundation articles in Fundamental Analysis, written by Abarbanell and Bushee [1997] (AB-97), that studied the relationship of fundamental signals (combinations of items reported ... -
The Internal Control Provisions Of Sarbanes-Oxley Act And Quality Of Interim Earnings
(Accounting, 2011-10-11)This study examines the change in the quality of interim earnings around the enactment of Sarbanes-Oxley Act (SOX) and whether the change differs between interim and annual earnings by focusing on the impact of internal ... -
The Role Of Individual Attributes In Earnings Management Intention Decisions
(Accounting, 2013-10-22)Much research has been conducted, at the firm level, to investigate the market effect of earnings management. However, there is a gap in the literature on individual attributes that may help to explain earnings management ... -
Overvaluation And Stock Price Crashes: The Effects Of Earnings Management
(Accounting, 2014-03-12)Prior literature has shown that managers have incentives to opportunistically and selectively withhold bad news from investors because of career concerns, compensation contracts, litigation risks, earnings targets, and ... -
Agency Costs, CEO Compensation, And Leasing Activities
(Accounting, 2014-07-14)Various elements in firms' capital structures have been documented to be associated with conflicts of interests among shareholders, creditors, and managers. In this paper, I hypothesize that the use of leases affects manager ... -
The Interactions Between Real Earnings Management And Short Selling Activity
(Accounting, 2014-07-14)This study builds on two streams of literature that recently draw the attention of researchers: real earnings management (REM) and short selling. Graham et al. (2005) reports that managers choose REM over accounting methods ... -
Real Earnings Management, Habitually Meeting/closely Beating Analysts' Forecasts, And Firms' Long-term Economic Performance
(Accounting, 2014-09-17)Real earnings management (REM) has gained more attention due to its more extensive application than that before the enactment of Sarbanes-Oxley Act (SOX). Analysts' earnings forecast is an important benchmark for both the ... -
The Moderating Effect Of Perceived Ethical Leadership On Reduced Audit Quality Behaviors
(Accounting, 2014-12)As auditors perform the audit, they are faced with many decisions that ultimately affect the quality of the audit and can lead to the issuance of an improper audit opinion such as accepting weak management explanations ... -
Capital Market Reactions to IFRS in the United States: Evidence from Foreign Private Issuers
(2016-09-07)The rise of International Financial Reporting Standards (IFRS) as a contender to be the single globally-accepted set of accounting standards has been accompanied by a wealth of research studying the consequences of IFRS ... -
Analyst Coverage and Stock Price Crash Risk
(2016-09-19)In this study, I investigate the impact of analyst coverage changes on firms’ subsequent firm-specific crash risk. Using a sample of 24,228 firm-year observations from 2000 to 2013, I show that changes in analyst coverage ... -
Executive Compensation, Corporate Tax Aggressiveness and Financial Reporting Aggressiveness: Evidence from SFAS 123R
(2017-05-08)Using a variety of research methods, prior empirical research finds that executive compensation influences the behavior of managers, particularly with decisions involving risk. These studies show that, when executive ...