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.
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Showing 1 to 5 of 5 for “"accruals quality"”.
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Accruals quality, stock returns seasonality and the cost of equity capital
… researchers in recent years regarding whether accruals quality should be priced by equity markets, and whether any pricing effect detected is attributable to risk, these questions remain among the more controversial in accounting research. This thesis comprises a brief introduction to theory …
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Accruals quality, stock returns seasonality and the cost of equity capital
… researchers in recent years regarding whether accruals quality should be priced by equity markets, and whether any pricing effect detected is attributable to risk, these questions remain among the more controversial in accounting research. This thesis comprises a brief introduction to theory …
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Accurals quality and price synchronicity
This study examines the relation between accruals quality and price synchronicity, a measure of the relative amount of firm-specific information reflected in price. Higher accruals quality imply better quality earnings news, hence, more firm-specific information is incorporated into price for firms …
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Peer Accounting Information and the Use of Peer-based Multiples for IPO Valuation
… but this effect is moderated by the peer group's accruals quality. These findings suggest that when peers are similar to the IPO firm, underwriters make less adjustments to the final offer price, however, higher peer accruals quality may ease the assessment of differences in growth and …
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General Counsel Characteristics and Financial Reporting Quality
… the role of the GC in financial reporting quality. The results of this research have produced conflicting results which indicate the GC can reduce or improve financial reporting quality.</p> <p>The extant literature primarily focuses on the GC as a named executive officer (NEO, a member of …