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


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
Original languageEnglish
SupervisorRaymond McNamara (Supervisor)

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