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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 ...
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 ...
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 ...
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 ...
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 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 ...
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 ...
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 ...
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 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 ...