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Assessing Accrual Quality in Financi...

Uysal, Aydin.

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Assessing Accrual Quality in Financial Institutions.

Record Type:	Language materials, printed : Monograph/item
Title/Author:	Assessing Accrual Quality in Financial Institutions./
Author:	Uysal, Aydin.
Description:	80 p.
Notes:	Source: Dissertation Abstracts International, Volume: 75-01(E), Section: A.
Contained By:	Dissertation Abstracts International75-01A(E).
Subject:	Business Administration, Accounting. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3594015
ISBN:	9781303375118

Assessing Accrual Quality in Financial Institutions.
Uysal, Aydin.

Assessing Accrual Quality in Financial Institutions. - 80 p.

Source: Dissertation Abstracts International, Volume: 75-01(E), Section: A.

Thesis (Ph.D.)--University of California, Berkeley, 2013.

This paper provides a framework for assessing the accrual quality of financial institutions and applies it to commercial banks' loan portfolios. I first develop an accrual reliability categorization for financial institutions and show that existing findings for non-financial firms extend to financial firms. I next demonstrate how supplementing the information in accruals leads to significantly improved assessment of accrual quality. Focusing on commercial banks' loan portfolios, I supplement information in accruals with a measure based on footnote disclosures regarding loan portfolio concentrations and regional economic indicators. I call this measure loan portfolio quality index and show that it further isolates less reliable accruals and significantly improves the forecasting of future earnings and stock returns.

ISBN: 9781303375118Subjects--Topical Terms:

1020666
Business Administration, Accounting.

Assessing Accrual Quality in Financial Institutions.
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020 $a 9781303375118
035 $a (MiAaPQ)AAI3594015
035 $a AAI3594015
040 $a MiAaPQ $c MiAaPQ
100 1 $a Uysal, Aydin. $3 2096287
245 1 0 $a Assessing Accrual Quality in Financial Institutions.
300 $a 80 p.
500 $a Source: Dissertation Abstracts International, Volume: 75-01(E), Section: A.
500 $a Adviser: Richard G. Sloan.
502 $a Thesis (Ph.D.)--University of California, Berkeley, 2013.
520 $a This paper provides a framework for assessing the accrual quality of financial institutions and applies it to commercial banks' loan portfolios. I first develop an accrual reliability categorization for financial institutions and show that existing findings for non-financial firms extend to financial firms. I next demonstrate how supplementing the information in accruals leads to significantly improved assessment of accrual quality. Focusing on commercial banks' loan portfolios, I supplement information in accruals with a measure based on footnote disclosures regarding loan portfolio concentrations and regional economic indicators. I call this measure loan portfolio quality index and show that it further isolates less reliable accruals and significantly improves the forecasting of future earnings and stock returns.
590 $a School code: 0028.
650 4 $a Business Administration, Accounting. $3 1020666
650 4 $a Economics, Finance. $3 626650
650 4 $a Business Administration, Banking. $3 1018458
690 $a 0272
690 $a 0508
690 $a 0770
710 2 $a University of California, Berkeley. $b Business Administration. $3 2096276
773 0 $t Dissertation Abstracts International $g 75-01A(E).
790 $a 0028
791 $a Ph.D.
792 $a 2013
793 $a English
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3594015