ASU Electronic Theses and Dissertations
This collection includes most of the ASU Theses and Dissertations from 2011 to present. ASU Theses and Dissertations are available in downloadable PDF format; however, a small percentage of items are under embargo. Information about the dissertations/theses includes degree information, committee members, an abstract, supporting data or media.
In addition to the electronic theses found in the ASU Digital Repository, ASU Theses and Dissertations can be found in the ASU Library Catalog.
Dissertations and Theses granted by Arizona State University are archived and made available through a joint effort of the ASU Graduate College and the ASU Libraries. For more information or questions about this collection contact or visit the Digital Repository ETD Library Guide or contact the ASU Graduate College at gradformat@asu.edu.
- Hertzel, Michael
- Arizona State University
- Tserlukevich, Yuri
- Ikram, Atif
- 1 Coles, Jeffrey
- 1 English
- 1 Public
- Economics, Finance
- Earnings Management
- 1 Accruals Anomaly
- 1 Discretionary Accruals
- Language in Trauma: A Pilot Study of Pause Frequency as a Predictor of Cognitive Change Due to Post Traumatic Stress Disorder
- Subvert City: The Interventions of an Anarchist in Occupy Phoenix, 2011-2012
- Exploring the Impact of Augmented Reality on Collaborative Decision-Making in Small Teams
- Towards a National Cinema: An Analysis of Caliwood Films by Luis Ospina and Carlos Mayolo and Their Fundamental Contribution to Colombian Film
- 国家集中采购试点政策对制药企业和制药产业的影响评估
In this dissertation, I examine the source of some of the anomalous capital market outcomes that have been documented for firms with high accruals. Chapter 2 develops and implements a methodology that decomposes a firm's discretionary accruals into a firm-specific and an industry-specific component. I use this decomposition to investigate which component drives the subsequent negative returns associated with firms with high discretionary accruals. My results suggest that these abnormal returns are driven by the firm-specific component of discretionary accruals. Moreover, although industry-specific discretionary accruals do not directly contribute towards this anomaly, I find that it is precisely when industry-specific …
- Contributors
- Ikram, Atif, Coles, Jeffrey, Hertzel, Michael, et al.
- Created Date
- 2011