Browsing University of Waterloo by Supervisor "Wiedman, Christine"
Now showing items 1-3 of 3
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KPI Information Acquisition by Analysts: Evidence from Conference Calls
(University of Waterloo, 2021-09-10)As performance measures based on generally accepted accounting principles (GAAP) deteriorate in usefulness, information users are placing more reliance on alternative performance measures. Key performance indicators (KPIs) ... -
News Management and Earnings Management around Accelerated Share Repurchases
(University of Waterloo, 2017-09-27)There has been a growing trend in accelerated share repurchases (ASRs) in the last decade. ASRs are an alternative to commonly used open market repurchases (OMRs). In an ASR, a firm commits itself to repurchasing an announced ... -
The Treatment of Accounting Changes in Covenants and Debt Contracting Efficiency
(University of Waterloo, 2020-08-04)Debt contracts contain accounting-based covenants that could be affected by changes in generally accepted accounting principles (GAAP). There are three types of contractual treatment of GAAP changes: excluding GAAP changes ...