Accounting - Theses
Now showing items 1-10 of 28
Analyst forecast and firm reporting bias
This thesis investigates how the presence of an analyst affects the corporate information environment when both the analyst forecast and the manager’s report are endogenously determined. I build two stylized models in which ...
Three essays on voluntary disclosures
This thesis consists of three distinct papers that examine different aspects of voluntary disclosure. In addition to contributing to the voluntary disclosure literature, this thesis also contributes to three other research ...
Organizational leaders and management control systems: three essays
This thesis comprises of three essays which examine how management controls are used by organizational leaders to influence the behaviors of employees. It is grounded in a combination of economic and psychological theories ...
Two essays on the effect of short-sellers
A firm’s information environment develops as a consequence of the interplay among information providers such as management, investors and intermediaries (e.g., analysts) in the capital market. New information from these ...
The influence of formal and informal controls on employee performance: three essays
This thesis includes three essays and examines how management control mechanisms influence the behaviors of lower-level employees. Drawing on the psychology, management, and economic literature and based on field data from ...
The economics of disclosure decisions in equity crowdfunding
Equity crowdfunding (ECF) has transformed the way many businesses raise capital and how the general public can take part in small and early stage firms. In the ECF market, firms promote their equity offerings to potential ...
The influence of cultural and institutional differences on control choices in alliances
In this study, I investigate the determinants of management controls in cross-border alliances. A key feature of cross-border alliances is the cultural and institutional differences that exist between collaborating firms. ...
Institutional changes and dividends
Prior research suggests that dividends can curb agency costs between insiders (managers and/or controlling shareholders) and outside shareholders, and thus are an important corporate governance mechanism to protect outside ...
An investigation into the nature and quality of information utilized by the advisers in the stock-broking industry in Victoria
In our economy stockbrokers and investment advisers are in a position to exert considerable influence on the financial decisions made by investors. However, there has been little effort in Australia to discover, by direct ...
The demand determinants of non-audit services: an empirical analysis with implications for auditor independence
Auditor independence is being increasingly questioned in a public debate about the joint provision of audit and non-audit services (NAS) by auditors to their corporate clients. Regulators are concerned that auditor firms ...