Search
Now showing items 1-4 of 4
Accrual persistence and accrual anomaly
(University of Missouri--Columbia, 2007)
persistence of accruals is greater during expansionary periods than recessionary periods. Using a U.S. sample from 1972 to 2003, I find that the differential persistence of accruals is greater during economic expansions than recessions. When I focus...
The effect of big four office size on audit quality
(University of Missouri--Columbia, 2007)
Larger offices of Big Four accounting firms are argued to provide higher quality audits than smaller offices due to greater in-house experience and more expertise in ministering the audits of publicly listed clients. In addition, larger offices...
Audit committee tenure, earnings quality, firm performance and cost of capital
(University of Missouri--Columbia, 2007)
[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT REQUEST OF AUTHOR.] Regulators and financial reporting institutions have recently increased their focus on audit committee composition, indicating an acknowledgement of ...
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 ...