Financial reporting quality and voluntary disclosure
Abstract/Contents
- Abstract
- This thesis is comprised of two essays that explore how investors' uncertainty over financial reporting quality influences firms' voluntary disclosures. I consider two shocks that cause investors to assign a higher likelihood of restatement and examine how managers respond using voluntary disclosures. Managers inform stakeholders of the firm through mandatory disclosures (e.g. financial statements) and voluntary disclosures (e.g. earnings forecasts, conference calls, press releases). Financial reporting quality represents the extent to which financial statements faithfully reflect the underlying economics of the firm, and therefore, how much stakeholders can learn from these mandatory disclosures alone. The focus of this thesis is on how managers use voluntary channels to inform stakeholders following shocks to investors' expectations of financial reporting quality.
Description
| Type of resource | text |
|---|---|
| Form | electronic; electronic resource; remote |
| Extent | 1 online resource. |
| Publication date | 2016 |
| Issuance | monographic |
| Language | English |
Creators/Contributors
| Associated with | Floyd, William F |
|---|---|
| Associated with | Stanford University, Graduate School of Business. |
| Primary advisor | McNichols, Maureen, 1953- |
| Thesis advisor | McNichols, Maureen, 1953- |
| Thesis advisor | Marinovic, Iván |
| Thesis advisor | Piotroski, Joseph D. (Joseph David) |
| Advisor | Marinovic, Iván |
| Advisor | Piotroski, Joseph D. (Joseph David) |
Subjects
| Genre | Theses |
|---|
Bibliographic information
| Statement of responsibility | William F. Floyd. |
|---|---|
| Note | Submitted to the Graduate School of Business. |
| Thesis | Thesis (Ph.D.)--Stanford University, 2016. |
| Location | electronic resource |
Access conditions
- Copyright
- © 2016 by William Floyd
- License
- This work is licensed under a Creative Commons Attribution Non Commercial 3.0 Unported license (CC BY-NC).
Also listed in
Loading usage metrics...