Title of Document: FINANCIAL REPORTING: A LOOK AT DIFFERENT SETTINGS Robert Felix, Doctor of Philosophy, 2013 Directed By: Professor Shijun Cheng Department of Accounting and Information Assurance The first of two essays examines whether financial reporting is influenced when a firm shares a director with a “central” firm. Central firms are those which are wellconnected within the network of fi...

This study explores whether the Management Discussion and Analysis (MD&A) section of Form 10-Q and 10-K has incremental information content beyond financial measures such as earnings surprises, accruals and operating cash flows (OCF). It uses a well-established classification scheme of words into positive and negative categories to measure the tone and sentiment in a specific MD&A section as co...

Penelitian ini bertujuan untuk mengetahui perkembangan alat ukur konservatisme akuntansi yang digunakan dalam oleh para ahli. Metode yaitu metode analisis deskriptif. Hasil penelitian menunjukan bahwa biasa pengukuran net assets, earning and accruals, dan earning/stock return relation. diharapkan dapat memberikan kontribusi

We predict and find that accounting restatements induce economically meaningful share price declines among non-restatement firms in the same industry. These price declines are most pronounced among non-restatement firms with low accounting quality, as measured by industry adjusted accruals. Our results are consistent with the notion that accounting restatements cause investors to reassess the c...

We examine cross-country differences in the valuation and time series characteristics of earnings to assess whether there have been systematic changes over time. Our results suggest that earnings multiples have become more similar, although systematic differences remain. Potential economic determinants (e.g., growth rates, interest rates, and returns) do not exhibit similar convergence and do n...