Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 8 of 8 for “"Managerial opportunism"”.
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CEO Equity-Based Incentives And Managerial Opportunism Behavior
… seeks to examine CEO stock-based incentives and managerial opportunism behavior for the sample of CEOs of firms announcing layoffs during 1997-2006. I investigate two issues. First, I measure the extent of CEO stock selling in the year of the announcement of employee layoffs. CEOs may want to …
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Three Studies on Hedging Activities and Managerial Opportunism
This thesis presents three studies on managerial opportunism in hedging activities. The first study examines whether the implementation of mandatory derivative disclosures under Financial Accounting Standard No. 161: Disclosures about Derivative Instruments and Hedging Activities (FAS 161) altered …
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Three Studies on Hedging Activities and Managerial Opportunism
This thesis presents three studies on managerial opportunism in hedging activities. The first study examines whether the implementation of mandatory derivative disclosures under Financial Accounting Standard No. 161: Disclosures about Derivative Instruments and Hedging Activities (FAS 161) altered …
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Relative valuation of alternative methods of tax avoidance
… the discount results from investor concern of managerial opportunism. Self-serving managers conceal diversion of tax savings from investors under the pretext that aggressive tax positions must be hidden from tax authorities in the financial statements. Under this theory transparent tax …
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Are Out-Of-Period Adjustments a Type of Stealth Restatement? An Examination of Non-Audit Services, Clawback Provisions, and Out-Of-Period Adjustments
… by OOPAs. This provides further incentive for managerial opportunism.</p> <p>The research is an archival study with a sample consisting of U.S. publicly listed companies for the period 2007 through 2014. The final sample consists of 20,332 firm-year observations. The results show that NAS has a …
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Positive accounting theory and the study of corporate control: the role of loan covenants and the going concern qualification
… of covenant breaches, on the effectiveness of managerial opportunism in avoiding covenant violations and on the costliness of mandatory accounting changes. In the context of loan covenants the essay also provides a methodological critique of positive accounting theory, which it sees as a …
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Auditing Outside the "GAAP": The Association Between Non-GAAP Reporting and Audit Quality
… of non-GAAP reporting makes it susceptible to managerial opportunism and potentially misleading to investors. For instance, unaudited non-GAAP metrics are often derived by excluding noncash items, such as depreciation or stock-based compensation expense, from a firm’s GAAP numbers. …
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Essays on Tax Impacts on Corporate Finance, Corporate Governance and Regional Disparity
… tax aggressiveness, tax sheltering and managerial opportunism and managerial malfeasance; 3) different attributes of corporate governance and their impacts on tax planning strategies. In addition, I present possible directions and areas for future research.</p>