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Managerial Entrenchment And Financial Reporting Comparability, Qifeng Wu
Managerial Entrenchment And Financial Reporting Comparability, Qifeng Wu
Open Access Theses & Dissertations
This study examines whether managerial entrenchment has an association with firms' financial statement comparability. I find that managerial entrenchment has a significant negative association with financial statement comparability, providing a new notion about the management influence on financial reporting quality. Moreover, by using the business segment as a proxy for business complexity, I find that the variation of accounting comparability with its peer firms mainly stems from managers' investment choice. This finding supports FASB's assertion that financial statement comparability is a reporting quality that should be enhanced among firms with similar economic events. Lastly, I test if managerial entrenchment mitigates …
Repeated Measures Of Impact Verbal Memory Scores Of Concussed And Non-Concussed Individuals, Deshea Davis Gornowicz
Repeated Measures Of Impact Verbal Memory Scores Of Concussed And Non-Concussed Individuals, Deshea Davis Gornowicz
Open Access Theses & Dissertations
This study compared ImPACT verbal memory scores of concussed and non-concussed athletes (n=6). This purpose of this study was to determine stability of verbal memory scores with repeated measures. Stability was determined using the ImPACT normative data for university of men and women published in the ImPACT manual. Based on visual inspection of the data, differences between groups was observed. All concussed participants demonstrated scores that were not stable according to the operational definition. All non-concussed participants were demonstrated stable verbal memory scores.