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Showing 1 to 2 of 2 for “"Management Reporting Credibility"”.

  1. Effects of Principles vs. Rules Based Accounting Standards and Increased Audit Reporting on Investors' Perceptions of Management's Reporting Credibility

    … standards and a potential change in the audit reporting model will affect investors' perceptions of management's reporting credibility. The Securities and Exchange Commission is currently considering the adoption of International Financial Reporting Standards, which is considered to be a set of …

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  2. The Effects of Human Capital and Voluntary Human Capital Disclosures on Investors' Decision-Making and Assessments of Firm Value

    … decision-making related to assessments of management credibility and firm value. The research described in this dissertation also investigates the interactive effects of auditor attestation on voluntary disclosure. The primary hypothesis examines whether firms providing strong human capital …

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