Browsing Accounting and Finance by Title
Now showing items 12-31 of 44
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The Effects of Narcissism and Perspective-taking on Managers’ Escalation of Commitment
(University of Waterloo, 2020-02-19)Companies often have the opportunity to invest in capital assets. Unfortunately, the benefits of such investments are not always realized and managers are challenged with deciding whether they should withdraw their support ... -
The Effects of Performance Incentives and Creativity Training on Creative Problem Solving Performance
(University of Waterloo, 2015-11-09)I investigate the effect of different incentive schemes on employees’ effort and performance in a creative problem-solving task because current literature is divided on the effect of performance-based incentives on creative ... -
The Effects of Reward Type and Relative Performance Information on Budget Slack and Performance
(University of Waterloo, 2014-01-07)To motivate effort, organizations commonly use budget-based tangible rewards (e.g., gift cards, merchandise) in lieu of or in addition to cash rewards and they can distribute tangible rewards to employees either directly ... -
The Effects of Situated Client Identity and Professional Identity Salience on Auditor Judgments
(University of Waterloo, 2011-11-29)Recent accounting research suggests that auditor identification or familiarity with their clients may be an additional threat to auditor independence, which may be mitigated by a strong professional identity (King 2002; ... -
Equity financing restrictions and the asset growth effect: International vs. Asian evidence
(Elsevier, 2019-10)This paper investigates the driver of asset growth to explain the cross-country variation of the asset growth effect. We find that institutional restrictions on equity financing constrain firms' abilities to grow assets, ... -
An Examination of the Impact of Disclosure Regulations on the Market Reaction to TSX Open Market Repurchase Program Announcements
(University of Waterloo, 2010-01-11)This thesis investigates open market repurchase announcements by Toronto Stock Exchange (TSX) listed firms. First, I develop a comprehensive database of normal course issuer bids (NCIB) and report descriptive data on ... -
An Experimental Study of Selected Methods towards Achieving 100% Recall of Synonyms in Software Requirements Documents
(University of Waterloo, 2015)Software requirements documents written in natural language need to avoid the use of synonyms to reduce unnecessary confusion and ambiguity. In practice, synonyms are still common and are widely used in requirements ... -
Fair Value Accounting and Informational Efficiency: A Look at the Confirmatory Role of Financial Reports
(University of Waterloo, 2021-11-02)Prior analytical research suggests that independently verified financial reports can enhance informational efficiency by serving a confirmatory role, where they discipline managers’ unverified, but more timely, voluntary ... -
How do tax and accounting policies affect cross-border mergers and acquisitions?
(University of Waterloo, 2007-09-21)Using a large sample of mergers and acquisitions from 27 countries over a 16-year period, I investigate how differences in tax and financial reporting policies affect the premium and structure of cross-border mergers and ... -
How incentive contracts and task complexity influence and facilitate long-term performance
(University of Waterloo, 2009-08-07)The purpose of this study is to investigate how different incentive contracts that include forward-looking and contemporaneous goals motivate managers to make decisions consistent with the organization’s long-term objectives, ... -
THE IMPACT OF EARNINGS MANAGEMENT AND EXPECTATIONS MANAGEMENT ON THE USEFULNESS OF EARNINGS AND ANALYST FORECASTS IN FIRM VALUATION
(University of Waterloo, 2008-01-16)In this dissertation, I examine the impact of earnings management and expectations management on the usefulness of earnings and analyst forecasts in firm valuation. Earnings and analyst forecasts are important inputs into ... -
The Impact of the Transfer of Intangible Assets on the Valuation Effects of High-Tech Cross-Border Mergers and Acquisitions
(University of Waterloo, 2009-09-04)The technology industry is characterized by a greater than usual reliance on intangible assets. During the tech bubble many firms were valued entirely on intangible assets and growth prospects. In the aftermath of the ... -
Improving Perceptions of Fairness and Performance through Explanation and Perspective Taking
(University of Waterloo, 2019-08-02)Employee performance can be negatively impacted due to the occurrence of unforeseen negative events. To filter out the influence of these negative exogenous shocks on employee compensation, management can commit ex-ante ... -
Incomplete Incentives, Task Temporality, and Effort Spillover in a Multitask Environment
(University of Waterloo, 2022-01-07)Incomplete incentive contracts in multitask environments present a significant control challenge of ensuring that employees expend sufficient effort towards all assigned tasks, particularly those that are not directly ... -
Internal Control Quality as an Explanatory Factor of Tax Avoidance
(University of Waterloo, 2011-10-11)Internal control disclosures mandated by section 404 of the Sarbanes-Oxley Act (SOX) are designed to provide information about a firm’s financial reporting quality and in doing so may offer information on firm-specific tax ... -
Is there a relation between the cost of debt and environmental performance? An empirical investigation of the U.S. Pulp and Paper Industry, 1994-2005.
(University of Waterloo, 2008-09-10)This study shows an economically significant relation between a firm’s environmental performance and its cost of debt. Firms that have poor environmental performance will face future environmental liabilities related to ... -
KPI Information Acquisition by Analysts: Evidence from Conference Calls
(University of Waterloo, 2021-09-10)As performance measures based on generally accepted accounting principles (GAAP) deteriorate in usefulness, information users are placing more reliance on alternative performance measures. Key performance indicators (KPIs) ... -
Market Adaptation to Climate Risk: Evaluating Property Insurance Pricing in Vulnerable Coastal Communities
(University of Waterloo, 2016-01-22)Financial recovery through insurance is critical to restoring socio-economic livelihoods as severe weather and water damage rank as the leading causes for property insurance claims across Canada. As climate change increases ... -
Multi-Jurisdictional Tax Incentives and the Location of Innovative Activities
(University of Waterloo, 2009-08-25)In this dissertation, I explore the effect of tax incentives on where U.S. multinationals decide to locate their innovative activities worldwide. Research and development (R&D) tax incentives offered by foreign countries ... -
News Management and Earnings Management around Accelerated Share Repurchases
(University of Waterloo, 2017-09-27)There has been a growing trend in accelerated share repurchases (ASRs) in the last decade. ASRs are an alternative to commonly used open market repurchases (OMRs). In an ASR, a firm commits itself to repurchasing an announced ...