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Browsing Dissertations and Theses by Author "Hodge, Frank"
Now showing items 1-5 of 5
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Can “I” and “We” in Accounting Disclosures Influence Investors’ Perceptions of Manager Credibility and Investment Decisions?
Loftus, SerenaI contribute to a growing literature on the role of managers’ language choices in financial reporting by studying whether managers’ pronouns influence investor judgments and decisions. I study the impact of managers’ use ... -
Do two Libor reforms reduce the effect of incentives on submitted rates?
Baesler, WendyLibor is a set of survey-based reference interest rates for an estimated $350 trillion in financial instruments. In 2013, administrators adopted several reforms designed to improve Libor. Two key reforms were (1) eliminate ... -
Examining the Effects of Varying Levels of Similar or Dissimilar Detail on Investors' Risk Perceptions and Investment Decisions
Demek, KristinaI use an experiment to examine how varying levels of similar or dissimilar detail between risk oversight disclosures influences nonprofessional investors' judgments and decisions. Investors evaluate the risk oversight ... -
Investors’ Reactions to Revision Restatements: An Examination of Investment Position and Quantitative Reconciliation
Sinha, Roshan K.Revision restatements are a growing phenomenon in which firms correct errors related to prior financials. Revision restatements are permitted only when firms consider the errors individually immaterial for the periods in ... -
Reducing Underreporting by Aggregating Budgeted Time
Ikuta, Kimberly MidoriUnderreporting, or reporting fewer hours than actually worked, is a prevalent behavior among auditors at all levels. Underreporting can result in negative consequences such as tight budgets and reductions in future audit ...