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Quality of financial reporting choic...

Cohen, Daniel A.

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Quality of financial reporting choice: Determinants and economic consequences.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Quality of financial reporting choice: Determinants and economic consequences./
作者:	Cohen, Daniel A.
面頁冊數:	104 p.
附註:	Source: Dissertation Abstracts International, Volume: 65-05, Section: A, page: 1849.
Contained By:	Dissertation Abstracts International65-05A.
標題:	Business Administration, Accounting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3132503
ISBN:	0496797438

Quality of financial reporting choice: Determinants and economic consequences.
Cohen, Daniel A.

Quality of financial reporting choice: Determinants and economic consequences. - 104 p.

Source: Dissertation Abstracts International, Volume: 65-05, Section: A, page: 1849.

Thesis (Ph.D.)--Northwestern University, 2004.

In this dissertation, I investigate the determinants and economic consequences associated with firms' financial reporting choices. Recognizing the endogeneity associated with these choices, I find evidence of a positive association between investors' demands for firm-specific information and financial reporting quality. I also find that higher proprietary costs are associated with a lower quality of financial information. As for the economic consequences, the evidence suggests that firms with high quality financial reporting policies have reduced information asymmetries. However, after accounting for the endogeneity associated with the reporting quality choice, I find no significant evidence that firms choosing to provide financial information of higher quality enjoy a lower cost of equity capital. These results demonstrate the importance of explicitly modeling the endogeneity of financial reporting choices in investigating the associated economic consequences.

ISBN: 0496797438Subjects--Topical Terms:

1020666
Business Administration, Accounting.

Quality of financial reporting choice: Determinants and economic consequences.
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245 1 0 $a Quality of financial reporting choice: Determinants and economic consequences.
300 $a 104 p.
500 $a Source: Dissertation Abstracts International, Volume: 65-05, Section: A, page: 1849.
500 $a Adviser: Thomas Z. Lys.
502 $a Thesis (Ph.D.)--Northwestern University, 2004.
520 $a In this dissertation, I investigate the determinants and economic consequences associated with firms' financial reporting choices. Recognizing the endogeneity associated with these choices, I find evidence of a positive association between investors' demands for firm-specific information and financial reporting quality. I also find that higher proprietary costs are associated with a lower quality of financial information. As for the economic consequences, the evidence suggests that firms with high quality financial reporting policies have reduced information asymmetries. However, after accounting for the endogeneity associated with the reporting quality choice, I find no significant evidence that firms choosing to provide financial information of higher quality enjoy a lower cost of equity capital. These results demonstrate the importance of explicitly modeling the endogeneity of financial reporting choices in investigating the associated economic consequences.
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790 1 0 $a Lys, Thomas Z., $e advisor
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