Browsing by Author "Nabar, Sandeep"
Now showing items 1-18 of 18
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Agency costs of free cash flow and conditional conservatism
Ha, Joo Hyung (2011-07)Scope and Method of Study: This dissertation investigates whether agency costs in the context of Jensen's free cash flow theory will generate demand for conservative financial reporting from shareholders. Jensen (1986) ... -
Competitive strategy, voluntary environmental disclosure strategy, and voluntary environmental disclosure quality
Ling, Qianhua (2007-07)Scope and Method of Study: Concerns exist that companies make voluntary environmental disclosures (VED) primarily to enhance their public image. In response to the concerns, this study examines whether a company's competitive ... -
Consideration of prior experience in auditor industry specialization
Barnes, Michael (2015-07)While industry expertise has been identified as a method of differentiation among audit firms to signal their skills and capabilities within particular industries, it is not known whether the length of time that an auditor ... -
Does the converged revenue recognition standard improve revenue recognition comparability between U.S. GAAP and IFRS?
Hu, Haochuan (2021-05)This study examines whether the new revenue recognition standard, converged between U.S. GAAP and IFRS (hereafter, New Standard), improves revenue recognition comparability between U.S. GAAP and IFRS. Using a difference- ... -
Earnings attributes and investor protection: International evidence
Boonlert-U-Thai, Kriengkrai (2005-12) -
Earnings quality and CFO financial expertise
Rakhman, Fuad (2009-07)Scope and Method of Study: Financial reporting is a central issue in the capital markets. As financial reporting is mainly the responsibility of chief financial officers (CFOs), the characteristics of a CFO potentially ... -
Effect of accounting-based earnings attributes on CEO compensation
Kiattikulwattana, Prapaporn (2008-12)Scope and Method of Study: This study explores how four accounting-based earnings attributes affect the relationship between accounting rate of return (ROA) and CEO compensation. In addition, it examines the effect of ... -
Essays on mispricing of equity securities
Wiley, Jonathan (2016-07)Mispricing of equity securities is an area of research with many implications for academicians, individual investors, money managers, and executives. The first essay in this dissertation explicitly studies the consistency ... -
Impact of firm-level bank consolidation on mortgage loan availability
Desgroseilliers, Rick (2022-07)Since the economic crisis of 2008, the number of U.S. banks has declined by an average of 4.5% per year. Factors in bank decline include consolidation due to increased competition from nonbank entities, technological shifts, ... -
Impact of investor relations on M&A outcomes
Kirn, Henry George, Jr. (2020-12)Per Marston (1996, p. 477), investor relations (IR) is "the link between a company and the financial community, providing information to help the financial community and the investing public to evaluate a company." Through ... -
Impact of investor relations on stock performance surrounding restatement announcements
Ravenscraft, Julia K. (2020-12)Many firms use investor relations (IR) to communicate with investors and the financial community through meetings, conference calls, and presentations. Engaging in IR provides benefits to firms, including increased liquidity, ... -
Impact of top management team diversity on earnings management
Aidoo, Emmanuel Sylvanus Kwame (2020-12)The need to increase diversity among employees gained attention several decades ago. Heterogeneous groups are inclined to make ethical decisions in comparison to homogeneous groups. Organizations manage earnings to show ... -
Implications of Subchapter S tax status for commercial banks
Breit, Emily S. (2009-12)Scope and Method of Study: Banks first became eligible to elect Subchapter S of the Internal Revenue Code in 1997. Subchapter S status provides institutions the ability to maintain limited liability while avoiding double ... -
Information asymmetry, segment disclosures, and cost of equity capital
Saini, Jagjit Singh (2010-05)Using the ex ante measures of the cost of equity capital and a hand-developed index measure of the level of segment disclosures, this study examines the theoretical negative association between the cost of equity capital ... -
Three essays in finance
Hupka, Yuri A. (2023-05)Essay one examines multiple aspects of executive compensation using NCAA football head coach salaries. Our setting provides unique advantages to answering whether over- and under-paid salaries impact future performance. ... -
Top Management Team Diversity and Acquisition Quality
Acquah, Felix Kobla (2019-07)This research study investigates the impact of top management team diversity (TMT) on the quality of acquisition decisions as reflected in announcement returns to acquirer shareholders. Firms pursue acquisitions with the ... -
Usefulness of goodwill impairment under SFAS No. 142 in reflecting the relative efficiency of firms
Vichitsarawong, Thanyaluk (2007-07)Scope and Method of Study: This study examines goodwill impairment under SFAS No. 142 whether it improves financial reporting quality by better reflecting the underlying relative efficiency of a firm. A firm's relative ... -
Voluntary environmental programs and technical efficiency: Another examination of the Porter Hypothesis
Sun, Li (2006-12)Scope and Method of Study: The Porter Hypothesis argues that properly designed environmental regulation not only increases environmental quality, but also makes firms more technically efficient. The purpose of this study ...