Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: a Comparison of Short-Term and Long-Term Discretionary Accruals.

  • Catherine Whelan

Student thesis: Doctoral Thesis

Abstract

Earnings 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 Award5 Jun 2004
LanguageEnglish
Awarding Institution
SupervisorRaymond McNamara (Supervisor)

Cite this

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