Browsing by FAS Department "ACCOUNTING & MANAGEMENT"
Now showing items 1-4 of 4
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Accuracy, Timeliness, and Managers’ Discretion of Fair Value Pricing: Evidence From the Banking Industry
(2018-05-23)This paper investigates how recent institutional developments impact the potential channels, and thus available discretion, by which managers can manipulate reported fair values. First, I use extensive field research to ... -
Essays on the Role of Accounting Information and Governance in Emerging Institutions
(2018-05-21)In these essays, I explore the role of accounting information and governance in emerging institutions. In the first essay, “Credibility of Disclosures in Weak Enforcement Institutions: Evidence from Shanghai-Hong Kong ... -
Identifying, Measuring, and Communicating Employee Fit Through Formal Control Mechanisms: Evidence From the Field
(2018-01-29)In this dissertation, I utilize proprietary field data to examine two different management control mechanisms used by organizations seeking to optimize fit in their personnel decisions. I also describe my experiences ... -
Truth and Bias in M&A Target Fairness Valuations: Appraising the Appraisals
(2019-05-30)In U.S. M&A transactions, target directors are effectively required to seek and consider a “fairness opinion” and supporting valuations before accepting a takeover offer. Despite their legal status, critics have argued ...