Browsing Robert J. Trulaske, Sr. College of Business (MU) by Thesis Department "Accountancy"
Now showing items 1-4 of 4
(University of Missouri--Columbia, 2013)This study examines the role of the local auditor office in the comparability and quality of their clients' earnings. I construct of sample of firm-pairs in which each observation consists of two firms in the same ...
Do industry specialist auditors enforce more conservative recognition of long-lived asset impairments? (University of Missouri--Columbia, 2013)Prior research suggests that managers exhibit strong incentives to hide losses and use unverifiable discretion opportunistically. In this study, I focus on impairments of long-lived assets, which require implementation of ...
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)This paper examines the impact of a transparency regulation on stock price informativeness, stock crash risk, and financial reporting quality. Specifically, it focuses on the Transparency Directive (TPD), a key securities ...
(University of Missouri--Columbia, 2014)Accountancy