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Using cognitive load theory to explain the accrual anomaly
The accrual anomaly represents the positive abnormal returns generated by a trading strategy that seeks to exploit investors' failure to accurately forecast earnings when the accrual and cash components of earnings (earnings components) are differentially persistent. This dissertation investigates: (i) whether analysts and ...
Contingencies between organizational identification and professional employee performance
Organizational identification research demonstrates only weak support for the central hypothesis that organizational identification motivates employees to pursue organizational goals. I show that the influence of organizational identification on organization-benefiting behaviors is more complex than previously thought and ...