AbstractEarnings and book value are commonly used as the basis for firm valuation. However, the reliability of earnings, as indicated by earnings management, may affect its relevance in determining firm value. This thesis investigates the link between earnings management and firm valuation by assessing the impact of earnings management on the value-relevance of earnings and book value.
|Date of Award||5 Jun 2004|
|Supervisor||Raymond McNamara (Supervisor)|
Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: a Comparison of Short-Term and Long-Term Discretionary Accruals.
Whelan, C. (Author). 5 Jun 2004
Student thesis: Doctoral Thesis