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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 ...
Redacted disclosure and analysts' weighting of private and public information
(University of Missouri--Columbia, 2018)
This paper investigates whether and how redacting proprietary information in regulatory filings affects financial analysts' weighting of private and public information. I examine this issue in the context of initial public ...