Search
Now showing items 1-5 of 5
Accrual persistence and accrual anomaly
(University of Missouri--Columbia, 2007)
The first essay, "Inter-temporal accrual persistence and accrual anomaly" investigates whether accrual persistence and accrual anomaly vary with the state of economy. Prior accounting research argues that diminishing ...
Disclosure and dividend policy
(University of Missouri--Columbia, 2009)
[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT REQUEST OF AUTHOR.] My dissertation examines the relation between firm disclosure and dividend policy. It draws on recent research which contends that firm disclosure ...
An examination of the impact of voluntary disclosure on the post-earnings announcement drift
(University of Missouri--Columbia, 2008)
This study investigates the impact of voluntary disclosure in the form of management earnings guidance on post-earnings announcement drift (PEAD). Prior research contends that investors' delayed response to the information ...
Does securities regulation improve transparency? : an examination of the effects of EU's transparency directive on stock price informativeness, crash risk, and financial reporting quality
(University of Missouri--Columbia, 2012)
[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT AUTHOR'S REQUEST.] This paper examines the impact of a transparency regulation on stock price informativeness, stock crash risk, and financial reporting quality. Specifically, ...
Do industry specialist auditors enforce more conservative recognition of long-lived asset impairments?
(University of Missouri--Columbia, 2013)
[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT AUTHOR'S REQUEST.] Prior research suggests that managers exhibit strong incentives to hide losses and use unverifiable discretion opportunistically. In this study, I focus ...