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Three essays on financial reporting-...

Li, Yan.

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Three essays on financial reporting---archival studies.

Record Type:	Language materials, printed : Monograph/item
Title/Author:	Three essays on financial reporting---archival studies./
Author:	Li, Yan.
Description:	132 p.
Notes:	Source: Dissertation Abstracts International, Volume: 68-10, Section: A, page: 4369.
Contained By:	Dissertation Abstracts International68-10A.
Subject:	Business Administration, Accounting. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=NR33015
ISBN:	9780494330159

Three essays on financial reporting---archival studies.
Li, Yan.

Three essays on financial reporting---archival studies. - 132 p.

Source: Dissertation Abstracts International, Volume: 68-10, Section: A, page: 4369.

Thesis (Ph.D.)--University of Alberta (Canada), 2007.

This thesis consists of three distinctive archival studies in financial reporting. The introductory chapter briefly describes the background, motivation, research methodology and major findings of each study. Chapter 2 re-assesses the association between pension information and firm value. Consistent with extant academic work, I document that the current service cost of defined benefit plans is positively related to firm value. I check the validity of the results by running various sensitivity tests. Whereas prior studies report this result as anomalous, I provide evidence that the positive sign is consistent with pension plans capturing the unrecorded intangible asset - human capital. In Chapter 3, I examine whether the improvement of financial reporting quality after SOX is associated with the strength of firms' internal and external monitoring. The results from the gap-based analyses suggest that the gap in financial reporting quality between firms with strong internal/external monitoring and firms with weak internal/external monitoring has widened at least in the short-run following SOX. Furthermore, the results from the sufficiency-based analysis of external/internal monitoring indicate that firms with loose monitoring in one of the two dimensions can improve their financial reporting quality by strengthening the other dimension, while firms with already strong internal (or external) monitoring do not seem to be able to achieve better reporting quality by strengthening external (or internal) monitoring. In Chapter 4, I examine discretionary accruals and abnormal R&D spending as alternative tools toward the income objectives. My findings suggest that discretionary accruals are used symmetrically around positive and negative pre-management earnings, while abnormal R&D is asymmetrically distributed - significantly negative abnormal R&D spending associated with poor performance but good performance not giving rise to positive abnormal R&D spending. I also find that the decision of discretionary accruals influences on the level of abnormal R&D spending but not the reverse, suggesting the former decision preceding the latter. Lastly the analyses regarding the effects of SOX on both earnings management tools do not support that managers switch from accruals management to real earnings management subsequent to SOX.

ISBN: 9780494330159Subjects--Topical Terms:

1020666
Business Administration, Accounting.

Three essays on financial reporting---archival studies.
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100 1 $a Li, Yan. $3 1028952
245 1 0 $a Three essays on financial reporting---archival studies.
300 $a 132 p.
500 $a Source: Dissertation Abstracts International, Volume: 68-10, Section: A, page: 4369.
502 $a Thesis (Ph.D.)--University of Alberta (Canada), 2007.
520 $a This thesis consists of three distinctive archival studies in financial reporting. The introductory chapter briefly describes the background, motivation, research methodology and major findings of each study. Chapter 2 re-assesses the association between pension information and firm value. Consistent with extant academic work, I document that the current service cost of defined benefit plans is positively related to firm value. I check the validity of the results by running various sensitivity tests. Whereas prior studies report this result as anomalous, I provide evidence that the positive sign is consistent with pension plans capturing the unrecorded intangible asset - human capital. In Chapter 3, I examine whether the improvement of financial reporting quality after SOX is associated with the strength of firms' internal and external monitoring. The results from the gap-based analyses suggest that the gap in financial reporting quality between firms with strong internal/external monitoring and firms with weak internal/external monitoring has widened at least in the short-run following SOX. Furthermore, the results from the sufficiency-based analysis of external/internal monitoring indicate that firms with loose monitoring in one of the two dimensions can improve their financial reporting quality by strengthening the other dimension, while firms with already strong internal (or external) monitoring do not seem to be able to achieve better reporting quality by strengthening external (or internal) monitoring. In Chapter 4, I examine discretionary accruals and abnormal R&D spending as alternative tools toward the income objectives. My findings suggest that discretionary accruals are used symmetrically around positive and negative pre-management earnings, while abnormal R&D is asymmetrically distributed - significantly negative abnormal R&D spending associated with poor performance but good performance not giving rise to positive abnormal R&D spending. I also find that the decision of discretionary accruals influences on the level of abnormal R&D spending but not the reverse, suggesting the former decision preceding the latter. Lastly the analyses regarding the effects of SOX on both earnings management tools do not support that managers switch from accruals management to real earnings management subsequent to SOX.
590 $a School code: 0351.
650 4 $a Business Administration, Accounting. $3 1020666
650 4 $a Economics, Finance. $3 626650
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710 2 $a University of Alberta (Canada). $3 626651
773 0 $t Dissertation Abstracts International $g 68-10A.
790 $a 0351
791 $a Ph.D.
792 $a 2007
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=NR33015