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Three essays on characteristics and ...

Huang, Ying.

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Three essays on characteristics and economic consequences of financial statement restatements.

Record Type:	Language materials, printed : Monograph/item
Title/Author:	Three essays on characteristics and economic consequences of financial statement restatements./
Author:	Huang, Ying.
Description:	141 p.
Notes:	Source: Dissertation Abstracts International, Volume: 71-07, Section: A, page: 2532.
Contained By:	Dissertation Abstracts International71-07A.
Subject:	Business Administration, Accounting. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3408125
ISBN:	9781124040103

Three essays on characteristics and economic consequences of financial statement restatements.
Huang, Ying.

Three essays on characteristics and economic consequences of financial statement restatements. - 141 p.

Source: Dissertation Abstracts International, Volume: 71-07, Section: A, page: 2532.

Thesis (Ph.D.)--University of Kansas, 2010.

This paper examines whether companies increase the conservatism of their reported income numbers following corrections of previously overstated earnings. We expect such a change in income recognition policy as managers attempt to restore earnings credibility. Similar to Basu (1997) and Watts (2003), we define accounting conservatism as recognizing bad news (economic losses) in a more timely fashion than recognizing good news (economic gains). We employ a sample of 2,132 restatements during the period 1999-2005. The results of our analyses are highly consistent across several combinations of conservatism measurement metrics, control sample strategies, and other robustness checks. In all cases we find the hypothesized increase in conservatism. We also find that increased conservatism is more evident among overstating companies that made improvements in their corporate governance.

ISBN: 9781124040103Subjects--Topical Terms:

1020666
Business Administration, Accounting.

Three essays on characteristics and economic consequences of financial statement restatements.
LDR:02082nam 2200325 4500 001 1401424
005 20111020091950.5
008 130515s2010 ||||||||||||||||| ||eng d
020 $a 9781124040103
035 $a (UMI)AAI3408125
035 $a AAI3408125
040 $a UMI $c UMI
100 1 $a Huang, Ying. $3 568258
245 1 0 $a Three essays on characteristics and economic consequences of financial statement restatements.
300 $a 141 p.
500 $a Source: Dissertation Abstracts International, Volume: 71-07, Section: A, page: 2532.
500 $a Advisers: Susan Scholz; Michael Ettredge.
502 $a Thesis (Ph.D.)--University of Kansas, 2010.
520 $a This paper examines whether companies increase the conservatism of their reported income numbers following corrections of previously overstated earnings. We expect such a change in income recognition policy as managers attempt to restore earnings credibility. Similar to Basu (1997) and Watts (2003), we define accounting conservatism as recognizing bad news (economic losses) in a more timely fashion than recognizing good news (economic gains). We employ a sample of 2,132 restatements during the period 1999-2005. The results of our analyses are highly consistent across several combinations of conservatism measurement metrics, control sample strategies, and other robustness checks. In all cases we find the hypothesized increase in conservatism. We also find that increased conservatism is more evident among overstating companies that made improvements in their corporate governance.
520 $a Key Words: earnings restatement, accounting conservatism, corporate governance, income recognition
590 $a School code: 0099.
650 4 $a Business Administration, Accounting. $3 1020666
690 $a 0272
710 2 $a University of Kansas. $b Business. $3 1028872
773 0 $t Dissertation Abstracts International $g 71-07A.
790 1 0 $a Scholz, Susan, $e advisor
790 1 0 $a Ettredge, Michael, $e advisor
790 1 0 $a Heintz, James $e committee member
790 1 0 $a Koch, Paul $e committee member
790 1 0 $a Juhl, Ted $e committee member
790 $a 0099
791 $a Ph.D.
792 $a 2010
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3408125