Browsing Robert J. Trulaske, Sr. College of Business (MU) by Thesis Advisor "Khurana, Inder K. (Inder Krishan)"
Now showing items 1-5 of 5
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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 ... -
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 ... -
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 ... -
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, ... -
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 ...