The determinants of earnings properties: three empirical essays
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| 1. Verfasser: | |
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| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Berlin
2016
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| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVI, 228 Seiten Diagramme |
Internformat
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| 245 | 1 | 0 | |a The determinants of earnings properties |b three empirical essays |c vorgelegt von Dipl.-Kffr. Nadine Georgiou |
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Datensatz im Suchindex
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| adam_text | TABLE OF CONTENTS
TABLE OF CONTENTS
LIST OF
ABBREVIATIONS...............................................................................IX
LIST OF
FIGURES........................................................................................XIII
LIST OF
TABLES..........................................................................................XIV
1
INTRODUCTION........................................................................................
1
LIST OF REFERENCES
........................................................................
9
2 LEGAL FORM AND EARNINGS
PROPERTIES............................................11
2.1
INTRODUCTION....................................................................
11
2.2 DATA AND RESEARCH
DESIGN............................................... 18
2.2.1
LEGALFORMS...........................................................18
2.2.2
HYPOTHESES............................................................20
2.2.3
DATA.......................................................................24
2.2.4 MEASUREMENT OF CONTROL VARIABLES.. 27
2.3 LEGAL FORM AND INCOME SMOOTHING
................................
32
2.3.1 MEASUREMENT OF INCOME SMOOTHING........ 32
2.3.2 DESCRIPTIVE STATISTICS
.............................................
33
2.3.3 MULTIPLE REGRESSION RESULTS .....
37
2.3.4 SENSITIVITY ANALYSES..............................................
38
2.3.5 PROPENSITY SCORE MATCHING TREATMENT EFFECTS
MODEL AND IV ESTIMATION......................................41
2.3.5.1 PROPENSITY SCORE MATCHING.41 .....**...............*.*.*
23.5.2 TREATMENT EFFECTS MODEL AND IV ESTIMATION.... 45
2.4 LEGAL FORM AND CONSERVATISM
........................................
51
2.4.1 MEASUREMENT OF CONSERVATISM ....... 51
THE DETERMINANTS OFEARNINGS PROPERTIES
2.4.2 DESCRIPTIVE
STATISTICS.............................................52
2.4.3 MULTIPLE REGRESSION RESULTS..................................53
2.4.4 L A T DRIVES CONSERVATISM WITH THE DIFFERENT
LEGAL FORMS?.........................................................58
2.4.5 PROPENSITY SCORE MATCHING...................................61
2.5 LEGAL FORM AND LOSS AVOIDANCE.....................................61
2.5.1 MEASUREMENT OF LOSS AVOIDANCE AND
DESCRIPTIVE STATISTICS.............................................61
2.5.2 MULTIPLE REGRESSION RESULTS..................................66
2.5.3 SENSITIVITY
ANALYSIS...............................................68
2.6
CONCLUSION.......................................................................68
LIST OF
REFERENCES.......................................................................
70
3 INSIDER TRADING AND ACCRUAL QUALITY IN GERMANY .******************82
3.1
INTRODUCTION.....................................................................82
3.2 LEGAL
BACKGROUND............................................................86
3.3 COSTS AND BENEFITS OF INSIDER TRADING AND DISCLOSURE *88
3.4 LITERATURE
REVIEW............................................................91
3.5 EMPIRICAL
QUESTIONS........................................................93
3.6 DATA AND DESCRIPTIVE STATISTICS
.......................................
97
3.6.1 SAMPLE SELECTION
...................................................
97
3.6.2 DESCRIPTIVE STATISTICS OF INSIDER TRADING DATA..... 100
3.7 INFORMATION MOTIVATED INSIDER TRADING.......................... 101
3.7.1 ESTIMATION OF ABNORMAL INSIDER TRADING............. 105
3.7.2 DESCRIPTIVE STATISTICS AND UNIVARIATE ANALYSIS.... 106
3.7.3 MULTIVARIATE ANALYSES OF INSIDER TRADING............ 109
**** OF CONTENTS
3.8 INSIDER TRADING AND ACCRUAL QUALITY 113
3.8.1 MEASUREMENT OF ACCRUAL QUALITY ... 114
3.8.2 MEASUREMENT OF CONTROL VARIABLES..... 115
3.8.3 DECRIPTIVE STATISTICS AND UNIVARIATE ANALYSIS ...117
3.8.4 MULTIVARIATE ANALYSIS OF ACCRUAL QUALITY............ 120
3.8.5 INSIDER PURCHASES AND SALES......... 121
3.8.6 EQUITY
INCENTIVES.................................................124
3.8.7 IMPACT OF FINANCIAL CRISIS*..... ..
128
3.9 SENSITIVITY ANALYSES AND LIMITATIONS 131
3.10
CONCLUSION.....................................................................
137
LIST OF
REFERENCES.....................................................................
139
APPENDIX 3.1: THE IMPACT OF THE GLOBAL FINANCIAL CRISIS
ON THE STOCK MARKET.....................................149
APPENDIX 3.2: ALTERNATIVE PROXY FOR ABNORMAL INSIDER
TRADING
........................................................
150
APPENDIX 3.3** LIST OF SYMBOLS
............................................
152
4 CONDITIONAL CONSERVATISM IN THE EUROPEAN BANKING
SECTOR...............................................................................................
155
4.1 INTRODUCTION
..................................................................
155
4.2 THEORETICAL
BACKGROUND.................................................159
4.3 LITERATURE
REVIEW.......................................................... 163
4.4 EMPIRICAL QUESTIONS
......................................................
167
4.4.1 CONDITIONAL CONSERVATISM AND LEVERAGE 167
4.4.2 CONDITIONAL CONSERVATISM AND SYSTEMIC RISK.... 172
4.4.3 CONDITIONAL CONSERVATISM AND REGULATORY
CAPITAL...........................................
*
.....................172
THE DETERMINANTS
0
* EARNINGS PROPERTIES
4.5 FINANCIAL
DISTRESS...........................................................173
4.6 DATA AND RESEARCH
DESIGN............................................. 174
4.6.1 SAMPLE
SELECTION..................................................174
4.6.2 MEASUREMENT OF CONDITIONAL CONSERVATISM
AND CONTROL VARIABLES
.........................................
176
4.7 EMPIRICAL
RESULTS...........................................................181
4.7.1 DESCRIPTIVE STATISTICS AND CORRELATIONS.. 181
4.7.2 MULTIVARIATE ANALYSES
.........................................
184
4.8 SENSITIVITY ANALYSES AND LIMITATIONS...................
195
4.9
CONCLUSION.....................................................................204
LIST OF REFERENCES
..................................................................
206
APPENDIX 4.1** MEASUREMENT OF THE CAPITAL ADEQUACY
*********:*****:*..:***215
APPENDIX 4.2: THE IMPACT OF THE FINANCIAL CRISIS ON THE
STOXX EUROPE 50 INDEX.................................216
APPENDIX 4.3: ALTERNATIVE MEASURES OF CONDITIONAL
CONSERVATISM...............................................217
APPENDIX 4.4: LIST OF
SYMBOLS............................................219
5
SUMMARY..........................................................................................221
APPENDIX
* *
SUMMARY IN GERMAN
.....................................................
224
APPENDIX 2: PRIOR
PUBLICATIONS............................................................228
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| spelling | Georgiou, Nadine Verfasser (DE-588)1095918311 aut The determinants of earnings properties three empirical essays vorgelegt von Dipl.-Kffr. Nadine Georgiou Berlin 2016 XVI, 228 Seiten Diagramme txt rdacontent n rdamedia nc rdacarrier Dissertation Freie Universität Berlin 2016 Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Bilanz (DE-588)4006566-2 gnd rswk-swf Informationsgehalt (DE-588)4213883-8 gnd rswk-swf Industriebetrieb (DE-588)4026813-5 gnd rswk-swf Insidergeschäft (DE-588)4114025-4 gnd rswk-swf Bank (DE-588)4004436-1 gnd rswk-swf Agency-Theorie (DE-588)4126353-4 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Agency-Theorie (DE-588)4126353-4 s Informationsgehalt (DE-588)4213883-8 s Rechnungslegung (DE-588)4128343-0 s Industriebetrieb (DE-588)4026813-5 s Bank (DE-588)4004436-1 s Insidergeschäft (DE-588)4114025-4 s Bilanz (DE-588)4006566-2 s DE-188 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028919393&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Georgiou, Nadine The determinants of earnings properties three empirical essays Rechnungslegung (DE-588)4128343-0 gnd Bilanz (DE-588)4006566-2 gnd Informationsgehalt (DE-588)4213883-8 gnd Industriebetrieb (DE-588)4026813-5 gnd Insidergeschäft (DE-588)4114025-4 gnd Bank (DE-588)4004436-1 gnd Agency-Theorie (DE-588)4126353-4 gnd |
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| title | The determinants of earnings properties three empirical essays |
| title_auth | The determinants of earnings properties three empirical essays |
| title_exact_search | The determinants of earnings properties three empirical essays |
| title_full | The determinants of earnings properties three empirical essays vorgelegt von Dipl.-Kffr. Nadine Georgiou |
| title_fullStr | The determinants of earnings properties three empirical essays vorgelegt von Dipl.-Kffr. Nadine Georgiou |
| title_full_unstemmed | The determinants of earnings properties three empirical essays vorgelegt von Dipl.-Kffr. Nadine Georgiou |
| title_short | The determinants of earnings properties |
| title_sort | the determinants of earnings properties three empirical essays |
| title_sub | three empirical essays |
| topic | Rechnungslegung (DE-588)4128343-0 gnd Bilanz (DE-588)4006566-2 gnd Informationsgehalt (DE-588)4213883-8 gnd Industriebetrieb (DE-588)4026813-5 gnd Insidergeschäft (DE-588)4114025-4 gnd Bank (DE-588)4004436-1 gnd Agency-Theorie (DE-588)4126353-4 gnd |
| topic_facet | Rechnungslegung Bilanz Informationsgehalt Industriebetrieb Insidergeschäft Bank Agency-Theorie Hochschulschrift |
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