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The relation between voluntary disclosure and financial reporting: Evidence from synthetic leases
Zechman, Sarah L Center - 2008
Managers must often trade off cash flow objectives with concerns about financial reporting when they structure economic activities. I examine whether managers consider voluntary disclosure, combined with the structuring decision, to alter this tradeoff by enhancing the transparency or...
Persistent link: https://www.econbiz.de/10009438464
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The effect of ESOP implementation on the value of large publicly held firms
Adamson, Stanley Ray - 1991
This dissertation examined the corporate shareholders' perceptions of employee stock ownership (ESOP) implementation as reflected in the market return behavior of the sample of 128 large publicly-held ESOP firms identified by the National Automated Accounting Research System (NAARS). Each of...
Persistent link: https://www.econbiz.de/10009438744
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Auditor independence and fee dependence
Craswell, A; Stokes, DJ; Laughton, J - 2002
This study investigates whether fee dependence within the audit firms' offices jeopardises auditor independence. Fee dependence is examined at both the national audit firm level as well as the local office level and in a setting where public disclosure of fees is mandatory. We focus our tests on...
Persistent link: https://www.econbiz.de/10009448035
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Essays on international asset allocation
Warotamasikkhadit, Udomnit - 1997
This dissertation examines a number of theoretical and practical issues that arise in international asset allocation. This dissertation consists of three essays. "An Equilibrium Based Asset Allocation Model," presents an asset allocation model that allows for estimation of the elements of the...
Persistent link: https://www.econbiz.de/10009467902
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Asset exchanges as a restructuring strategy: Motives and valuation effects
Nanda, Sudhir - 1992
This study examines restructuring in which, (i) two firms exchange operating units (asset-for-asset exchanges), and (ii) a firm divests assets in exchange for an equity stake in the firm acquiring the assets (asset-for-stock exchanges). These transactions are called asset exchanges, as distinct...
Persistent link: https://www.econbiz.de/10009467966
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Three essays on the risk of hedge funds
Park, Hyuna - 2007
Long Term Capital Management (LTCM), investors recognize that hedge funds may provide high expected returns but they might …
Persistent link: https://www.econbiz.de/10009468114
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On mutual fund terminations, survivorship bias, and the smart money effect
Bu, Qiang - 2006
My dissertation consists of three chapters covering mutual fund terminations, survivorship bias, and smart money effect, respectively. The first chapter examines domestic equity fund terminations through the determinants of the hazard function. It finds that the lagged 3-month return, the...
Persistent link: https://www.econbiz.de/10009468126
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Three essays on international finance
Xiang, Meifang - 2008
There is a paucity of research on discouraged small businesses, their reinvestment decisions, and the role of firm size and relationships on credit availability for small businesses internationally. The three essays included in this dissertation investigate these issues with a unique firm-level...
Persistent link: https://www.econbiz.de/10009477578
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Investment Styles, Fees, & Returns Among Individually Managed & Team Managed Mutual Funds
Cehanowicz, Kendal - 2011
true benefit of the investment. Major considerations must include performance, management and fees; which ultimately …. This gap in research implies that there is an opportunity to examine how fund management, investment objective, and fund … basis of fees and overall returns. This study finds empirical evidence that team management has a significant negative …
Persistent link: https://www.econbiz.de/10009450245
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Organizational Financial Performance: Identifying and Testing Multiple Dimensions
Carton, Robert B.; Hofer, Charles W. - 2010
empirical studies and management practice where organizational financial performance is the criterion of interest. This is the …
Persistent link: https://www.econbiz.de/10009459055