Does financial statement presentation in 10-K filings matter?

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dc.contributor.advisorPrice, Richard
dc.contributor.authorNelson, Kevin
dc.contributor.committeeMemberMegginson, William
dc.contributor.committeeMemberJensen, Kevan
dc.contributor.committeeMemberBlaylock, Bradley
dc.date.accessioned2022-07-22T20:18:41Z
dc.date.available2022-07-22T20:18:41Z
dc.date.issued2022-08-04
dc.date.manuscript2022-07-18
dc.description.abstractI explore two novel characteristics of financial reporting, the order in which the financial statements are presented in the annual 10-K filing (financial statement order or FSO) and the number of times financial statements are mentioned in the 10-K (financial statement mentions or FSM). In this study, I explore the determinants of FSO and FSM signals for the income statement. Additionally, I provide evidence that FSO and FSM income statement signals are related to characteristics of earnings. In particular, I show that FSO and FSM are related to the persistence of earnings and the weights on earnings and book value in valuation. I also show that earnings response for future earnings is related to FSM. Overall, I show that FSO and FSM are related to earnings and valuation properties and may be one method managers can communicate relevant information about earnings.en_US
dc.identifier.urihttps://hdl.handle.net/11244/335956
dc.languageen_USen_US
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 International*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/*
dc.subjectFinancial Statementen_US
dc.subjectFinancial Statement Orderen_US
dc.subjectFinancial Statement Presentation Orderen_US
dc.subjectFinancial Statement Order Signalen_US
dc.subjectFinancial Statement Mentions 10-Ken_US
dc.subjectFinancial Statement Order 10-Ken_US
dc.thesis.degreePh.D.en_US
dc.titleDoes financial statement presentation in 10-K filings matter?en_US
ou.groupMichael F. Price College of Businessen_US
shareok.nativefileaccessrestricteden_US
shareok.orcid0000-0002-9995-8870en_US

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