Browsing by Author "Litov, Lubomir"

Now showing items 1-14 of 14

    • Do Non-GAAP Exclusions Impact the Extent to Which Current Returns Reflect Future Earnings Information? 

      Brockbank, Bryan G. (2017-05-12)
      Motivated by regulators’ concerns about non-GAAP financial measures and building on research that finds more informative disclosures allow current stock returns to better reflect future earnings, I examine whether non-GAAP ...

    • Environmental and Social Risk, Adaptation, and Equity Value 

      Farnsel, Curtis (2019-05-10)
      This study investigates the impact of environmental and social (E&S) risks on firm value. Firm value is expected to be a function of current earnings to the extent current earnings reflect cash flows that are expected to ...

    • Essays in Banking: Consolidation, Shock Transmission, and Payout 

      Pugachev, Leonid (2019-05)
      This dissertation comprises three essays. The first documents the equilibrating effect of bank M&As on deposit and loan markets; the second explores board interlocks as a means of bank-shock transmission across sectors; ...

    • Essays in Corporate Finance 

      Sitorus, Romora (2020-05-08)
      This dissertation consists of two essays. The first essay documents a significant negative relationship between policy uncertainty and venture capital (VC) investment in startups across emerging venture capital markets ...

    • Essays in Corporate Finance 

      Gholson, Robert (2024-05-10)
      This dissertation consists of two essays. The first essay (Chapter 1) looks at retiree medical plans in the context of mergers and acquisition activity. The second essay (Chapter 2) is an investigation of the at-the-market ...

    • Essays in corporate governance and institutional investing 

      Malik, Asif Iqbal (2024-05-10)
      This dissertation comprises of three essays. The first essay (Chapter 1) compares the skills of female directors hired as a result of California gender quota and female directors hired as a result of the diversity initiative ...

    • Essays In Finance 

      Wang, Runzu (2023-08-04)
      In my dissertation, I exhibit three studies in Finance. In Chapter 1, I provide a new perspective on the optimal call policy for corporate callable bonds by evaluating the proportion called in call exercises. My data ...

    • Essays in Product Market Competition, Intellectual Property Protection and Corporate Governance 

      Guernsey, Scott (2018)
      This dissertation is a collection of three essays that investigate the value implications of product market competition, the impact of trade secrets protection on capital structure decision-making, and the long-term value ...

    • Manager-Debtholder Alignment and Opportunistic Income Smoothing 

      Shu, Qing (2016-05-13)
      Managers’ risk preferences are typically greater than those of debtholders. Managers have the potential to gain from risky activities, but debtholders share only in the losses. Debtholders recognize their misalignment with ...

    • Non-GAAP Disclosure and Classification Shifting 

      Ha, Seoyoon (Kelly) (2021-05-14)
      I investigate two discretionary reporting strategies used by managers to highlight core performance – non-GAAP disclosure and classification shifting. Non-GAAP disclosures represent managers’ voluntary disclosure of GAAP ...

    • Three essays in corporate bond liquidity 

      Leal Gonzalez, Diego L (2020-05-08)
      This dissertation consists of three chapters. In the first chapter, using proxies for conversion cost parameters in conjunction with a special set of default free corporate bonds, I empirically establish that the term ...

    • Three Essays in Corporate Finance 

      Abeysekera, Amal (2020-05-08)
      This dissertation comprises of three essays. The first essay (Chapter 1) looks at the incidence of sexual harassment in U.S. S&P 500 firms, and its relationship to shareholder value. The second essay (Chapter 2) is an ...

    • Three Essays in Corporate Finance 

      Liu, Xia (2022-05-13)
      This dissertation comprises of three essays. The first essay (Chapter 1) examines the short- and long-term stock market reactions to the Made in China 2025 industrial policy both in China and the United States. The second ...

    • When more is less: the adverse effect of financial reporting complexity on accounting comparability 

      Ma, Yue (2024-05-10)
      I investigate the impact of complex financial statements on accounting comparability. I measure accounting reporting complexity with XBRL-based measures. I find that complex financial statements reduce financial statement ...