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Essays on behavioral determinants of earnings quality

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Title: Essays on behavioral determinants of earnings quality
Authors: Papadopoulos, Savvas
Issue Date: 20-Dec-2018
University: Göteborgs universitet. Handelshögskolan
Institution: Department of Business Administration ; Företagsekonomiska institutionen
Parts of work: 1. The relative importance of conditional conservatism for bond and equity investors - Savvas Papadopoulos and Jan Marton

2. What determines bank loan loss provisions quality? A study of CEO hubris - Savvas Papadopoulos

3. Accruals quality: Does CEO marital status really matter? - Savvas Papadopoulos

4. Trust beyond numbers: CFO gender as a moderator of investors' information risk - Savvas Papadopoulos
Date of Defence: 2019-02-01
Disputation: fredagen den 1 februari 2019, kl. 13.15, SEB-salen, Handelshögskolan, Vasagatan 1, Göteborg
Degree: Doctor of Philosophy
Publication type: Doctoral thesis
Keywords: managerial characteristics
earnings quality
accruals quality
loan loss provisions
bond markets
equity markets
earnings announcement
Abstract: The neoclassical economic view of the firm - upon which most of the empirical financial accounting research is based - assumes that managers are rational wealth optimizers. Therefore, managers are considered homogeneous and selfless inputs into the production process, and this implies that different managers are perfect substitutes for one another. Although managers might have differences regarding their preferences, risk profiles, and skills, neoclassical economic theory assumes that none of t... more
ISBN: 978-91-88623-09-6
Appears in Collections:Doctoral Theses from University of Gothenburg / Doktorsavhandlingar från Göteborgs universitet
Doctoral Theses / Doktorsavhandlingar Företagsekonomiska institutionen



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