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Accrual quality, investor sophistica...

Ke, Ping.

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Accrual quality, investor sophistication and litigation.

Record Type:	Language materials, printed : Monograph/item
Title/Author:	Accrual quality, investor sophistication and litigation./
Author:	Ke, Ping.
Description:	81 p.
Notes:	Source: Dissertation Abstracts International, Volume: 75-01(E), Section: A.
Contained By:	Dissertation Abstracts International75-01A(E).
Subject:	Business Administration, Accounting. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3596705
ISBN:	9781303438714

Accrual quality, investor sophistication and litigation.
Ke, Ping.

Accrual quality, investor sophistication and litigation. - 81 p.

Source: Dissertation Abstracts International, Volume: 75-01(E), Section: A.

Thesis (Ph.D.)--The Florida State University, 2013.

I use two accrual measures (abnormal total accruals and abnormal total current accruals) to proxy for accrual quality and examine the relationship between accrual quality and market reaction at the revelation date (the date the bad news about firms' true financial performance was first revealed to the public), the announcement date (the date the filing of the lawsuits was announced to the public) and the subsequent five periods following these dates. I also examine how institutional investors influence the association between accrual quality and market reaction during these periods. Empirical results using abnormal total accruals as proxy for accrual quality suggest that firms with poorer accrual quality are associated with more negative market reaction at the litigation announcement date; results do not suggest a relation between accrual quality and the post-litigation drift. Results using abnormal current accruals as proxy for accrual quality fail to indicate any relationship between accrual quality and market reaction at the revelation dates, announcement dates and the following periods. Results do not suggest that institutional investors play a role in the association between accrual quality and market reaction at the revelation date, announcement dates, and the periods following these dates.

ISBN: 9781303438714Subjects--Topical Terms:

1020666
Business Administration, Accounting.

Accrual quality, investor sophistication and litigation.
LDR:02152nam a2200265 4500 001 1969037
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020 $a 9781303438714
035 $a (MiAaPQ)AAI3596705
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100 1 $a Ke, Ping. $3 2106293
245 1 0 $a Accrual quality, investor sophistication and litigation.
300 $a 81 p.
500 $a Source: Dissertation Abstracts International, Volume: 75-01(E), Section: A.
500 $a Adviser: Bruce Billings.
502 $a Thesis (Ph.D.)--The Florida State University, 2013.
520 $a I use two accrual measures (abnormal total accruals and abnormal total current accruals) to proxy for accrual quality and examine the relationship between accrual quality and market reaction at the revelation date (the date the bad news about firms' true financial performance was first revealed to the public), the announcement date (the date the filing of the lawsuits was announced to the public) and the subsequent five periods following these dates. I also examine how institutional investors influence the association between accrual quality and market reaction during these periods. Empirical results using abnormal total accruals as proxy for accrual quality suggest that firms with poorer accrual quality are associated with more negative market reaction at the litigation announcement date; results do not suggest a relation between accrual quality and the post-litigation drift. Results using abnormal current accruals as proxy for accrual quality fail to indicate any relationship between accrual quality and market reaction at the revelation dates, announcement dates and the following periods. Results do not suggest that institutional investors play a role in the association between accrual quality and market reaction at the revelation date, announcement dates, and the periods following these dates.
590 $a School code: 0071.
650 4 $a Business Administration, Accounting. $3 1020666
690 $a 0272
710 2 $a The Florida State University. $b Accounting. $3 2106292
773 0 $t Dissertation Abstracts International $g 75-01A(E).
790 $a 0071
791 $a Ph.D.
792 $a 2013
793 $a English
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3596705