Browsing Accounting and Finance by Title
Now showing items 1-20 of 44
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Accounting Conservatism and Risk Disclosures
(University of Waterloo, 2021-07-22)This thesis adopts a broad view of conservative financial reporting—managers can use two ways to communicate business uncertainties to outsiders, namely, conservative accounting via timely loss recognition and narrative ... -
Accounting Conservatism and the Consequences of Covenant Violations
(University of Waterloo, 2011-12-20)Recent studies document that covenant violations intensify the conflicts of interest between lenders and borrowers, and lead to greater restrictions on borrowing firms’ financing and investment activities (Chava and Roberts, ... -
Calibration and Model Uncertainty of a Two-Factor Mean-Reverting Diffusion Model for Commodity Prices
(University of Waterloo, 2013-08-28)With the development of various derivative instruments and index products, commodities have become a distinct asset class which can offer enhanced diversification benefits to the traditional asset allocation of stocks and ... -
Calibration Committees and Rating Distribution Guidance Effects on Leniency Bias in Subjective Performance Evaluations
(University of Waterloo, 2023-04-19)Firms use both calibration committees and rating distribution guidance to reduce leniency bias in subjective performance ratings. Leniency bias is the tendency to provide subordinates with higher ratings than deserved which ... -
Can Elicitation Methods Increase the Precision of Fair Value Estimates?
(University of Waterloo, 2016-12-21)This dissertation is motivated by recent changes in financial reporting regulation effected by the adoption of IFRS in Europe, Australia, and Canada, and SFAS 142 (FASB 2001) and SFAS 157 (FASB 2007 and 2011) in the U.S., ... -
Determinants of Undetected Unintentional Errors in Audited Financial Statements
(University of Waterloo, 2014-12-18)This dissertation investigates the associations between financial restatements and characteristics of the parties responsible for preventing and detecting unintentional errors, i.e., boards (through their audit committees), ... -
Disciplinary directors: Evidence from the appointments of outside directors who have fired CEOs
(Elsevier, 2018-11-01)By examining board appointments of outside directors who have previously fired a CEO, we study how directors’ willingness to take disciplinary actions is related to a firm's performance and risk-taking. Such directors ... -
Does the Financial Reporting Transparency of Securitization Affect Bank Lending Decisions?
(University of Waterloo, 2018-11-06)This thesis examines the effect of financial reporting transparency for securitization on banks' mortgage lending decisions. Prior research (e.g., Mian & Sufi 2009, Keys, Mukherjee, Seru, & Vig 2010} shows that securitization ... -
The Effect of Canadian Tax Policy on Executive Equity Grants: Corporate Tax Planning and Managerial Power
(University of Waterloo, 2018-08-20)This study examines how the tax treatment of corporate tax-deductible restricted share units and employee tax-favoured stock options at the employer and employee level affect the extent of their use in executive equity ... -
The Effect of Group Identity on Sabotage Induced by Relative Performance Information
(University of Waterloo, 2017-08-29)Organizations commonly provide relative performance information (RPI) as part of their management control systems to motivate employees. Despite the benefits of RPI that have been well-documented in the literature, RPI can ... -
The Effects of Audit Methodology and Audit Experience on the Development of Auditors? Knowledge of the Client?s Business
(University of Waterloo, 2005)This dissertation examines how differences between the strategic-systems audit approach and the traditional, transaction-based audit approach affect the content and complexity of client business knowledge in long-term ... -
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 ...