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- 2012 election (1)
- Accounting information risk (1)
- Convergence (1)
- Cost of debt (1)
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- Event study (1)
- Fair value measurements (1)
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- Voluntary Adoption of IFRS (1)
Articles 1 - 5 of 5
Full-Text Articles in Business
How And When Matters: An In-Depth Look At Tennessee Public Accounting Professionals’ Perceptions Of International Accounting, Jordan Alexander Tipton
How And When Matters: An In-Depth Look At Tennessee Public Accounting Professionals’ Perceptions Of International Accounting, Jordan Alexander Tipton
Chancellor’s Honors Program Projects
No abstract provided.
Healthcare And The Market: An Event Study On The 2012 Reelection Of President Barack Obama, Robert Parrish Graham
Healthcare And The Market: An Event Study On The 2012 Reelection Of President Barack Obama, Robert Parrish Graham
Chancellor’s Honors Program Projects
No abstract provided.
Accounting Information Risk And Credit Ratings, Douglas Ray Ayres
Accounting Information Risk And Credit Ratings, Douglas Ray Ayres
Doctoral Dissertations
Using a sample of U.S. firms, this study explores whether accounting information risk has an impact upon corporate credit ratings, a long term measure of the cost of debt. Theory suggests that accounting information risk could impact shorter term measures of the cost of debt, but is unclear as to whether it will have measurable effects upon the long term cost of debt. This study employs SFAS 157 level three fair value disclosures as a proxy for accounting information risk. The findings suggest higher levels of accounting information risk negatively impact credit ratings. This is supported by both levels and …
Are Auditor And Audit Committee Report Changes Useful To Investors? Evidence From The United Kingdom, Lauren Carse Reid
Are Auditor And Audit Committee Report Changes Useful To Investors? Evidence From The United Kingdom, Lauren Carse Reid
Doctoral Dissertations
Recently, U.S. and international regulators have proposed significant changes to auditor and audit committee reporting with the stated intention of delivering more useful information to stakeholders. Whether new disclosure requirements achieve this intended benefit, however, is unknown. Exploiting the exogenous shock of the recent changes to auditor and audit committee reports in the United Kingdom, I find that information asymmetry significantly decreased following the implementation of the new disclosure regime. Furthermore, I find that reductions in information asymmetry are greater for firms with weaker information environments, suggesting that the new disclosure requirements particularly benefit investors in these firms. Additionally, I …
Troubled Asset Relief Program: Impact As Seen In The Agricultural Sector, Georgia Maye Ralston
Troubled Asset Relief Program: Impact As Seen In The Agricultural Sector, Georgia Maye Ralston
Chancellor’s Honors Program Projects
No abstract provided.