國立虎尾科技大學 |

Three Essays in Earnings Management.

紀錄類型:	書目-語言資料,手稿 : Monograph/item
正題名/作者:	Three Essays in Earnings Management./
作者:	Miller, Stephanie D. M.
面頁冊數:	1 online resource (120 pages)
附註:	Source: Dissertation Abstracts International, Volume: 79-11(E), Section: A.
Contained By:	Dissertation Abstracts International79-11A(E).
標題:	Accounting. -
電子資源:	click for full text (PQDT)
ISBN:	9780438194205

Three Essays in Earnings Management.
Miller, Stephanie D. M.

Three Essays in Earnings Management. - 1 online resource (120 pages)

Source: Dissertation Abstracts International, Volume: 79-11(E), Section: A.

Thesis (Ph.D.)--Yale University, 2018.

Includes bibliographical references

In this dissertation, I present three essays on earnings management. In Essay 1, I create a novel test for real earnings management that draws upon the psychology literature and the relationship between effort and the attainability of targets. I find that nonprofit organizations are more likely to cut spending and to make larger cuts when faced with small expected losses than with larger losses, which suggests that firms are motivated by the desire to reach the zero-profit threshold rather than the desire to improve the economic situation of the firm, as the propensity to cut expenses is lower when the zero-profit threshold is out of reach. In Essay 2, I create a novel measure of accumulated accrual earnings management that is more intuitive and outperforms the existing measure. I show that while limits on the ability to use accrual earnings management are associated with a shift toward real earnings management, limits on the ability to use real earnings management are not associated with a shift toward accrual earnings management. Taken together, these results suggest that managers shift toward real earnings management when necessary, but all else being equal, would prefer to use accrual earnings management. In Essay 3, we create a new measure of the nature of auditor changes and show that 1) both self-reported auditor resignations and dual 8-K filings are related to measures of earnings management and risk; and 2) auditor changes identified as both self-reported resignations and dual 8-K filings are associated with the most negative economic implications. We suggest that dual 8-K filings and self-reported resignations are complementary negative signals each capturing unique dimensions of the economic factors underlying auditor changes.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9780438194205Subjects--Topical Terms:

561166
Accounting.
Index Terms--Genre/Form:

554714
Electronic books.

Three Essays in Earnings Management.
LDR:02889ntm a2200313Ki 4500 001 920528
005 20181203094031.5
006 m o u
007 cr mn||||a|a||
008 190606s2018 xx obm 000 0 eng d
020 $a 9780438194205
035 $a (MiAaPQ)AAI10927850
035 $a AAI10927850
040 $a MiAaPQ $b eng $c MiAaPQ $d NTU
100 1 $a Miller, Stephanie D. M. $3 1195358
245 1 0 $a Three Essays in Earnings Management.
264 0 $c 2018
300 $a 1 online resource (120 pages)
336 $a text $b txt $2 rdacontent
337 $a computer $b c $2 rdamedia
338 $a online resource $b cr $2 rdacarrier
500 $a Source: Dissertation Abstracts International, Volume: 79-11(E), Section: A.
500 $a Adviser: Jacob Thomas.
502 $a Thesis (Ph.D.)--Yale University, 2018.
504 $a Includes bibliographical references
520 $a In this dissertation, I present three essays on earnings management. In Essay 1, I create a novel test for real earnings management that draws upon the psychology literature and the relationship between effort and the attainability of targets. I find that nonprofit organizations are more likely to cut spending and to make larger cuts when faced with small expected losses than with larger losses, which suggests that firms are motivated by the desire to reach the zero-profit threshold rather than the desire to improve the economic situation of the firm, as the propensity to cut expenses is lower when the zero-profit threshold is out of reach. In Essay 2, I create a novel measure of accumulated accrual earnings management that is more intuitive and outperforms the existing measure. I show that while limits on the ability to use accrual earnings management are associated with a shift toward real earnings management, limits on the ability to use real earnings management are not associated with a shift toward accrual earnings management. Taken together, these results suggest that managers shift toward real earnings management when necessary, but all else being equal, would prefer to use accrual earnings management. In Essay 3, we create a new measure of the nature of auditor changes and show that 1) both self-reported auditor resignations and dual 8-K filings are related to measures of earnings management and risk; and 2) auditor changes identified as both self-reported resignations and dual 8-K filings are associated with the most negative economic implications. We suggest that dual 8-K filings and self-reported resignations are complementary negative signals each capturing unique dimensions of the economic factors underlying auditor changes.
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2018
538 $a Mode of access: World Wide Web
650 4 $a Accounting. $3 561166
655 7 $a Electronic books. $2 local $3 554714
690 $a 0272
710 2 $a ProQuest Information and Learning Co. $3 1178819
710 2 $a Yale University. $3 1178968
773 0 $t Dissertation Abstracts International $g 79-11A(E).
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10927850 $z click for full text (PQDT)