Now showing items 1-3 of 3

    • Accounting Conservatism and Risk Disclosures 

      Wang, Xiaoqi (University of Waterloo, 2021-07-22)
      This thesis adopts a broad view of conservative financial reporting—managers can use two ways to communicate business uncertainties to outsiders, namely, conservative accounting via timely loss recognition and narrative ...
    • Corporate Innovation Strategy and Narrative Disclosures 

      Che, Yixing (University of Waterloo, 2024-07-04)
      In this thesis, I examine how firms with different prioritizations of innovation strategy utilize narrative disclosures in their 10-K filings to communicate information about their innovation activities. I hypothesize and ...
    • The Effect of Canadian Tax Policy on Executive Equity Grants: Corporate Tax Planning and Managerial Power 

      Hlaing, Khin Phyo (University of Waterloo, 2018-08-20)
      This study examines how the tax treatment of corporate tax-deductible restricted share units and employee tax-favoured stock options at the employer and employee level affect the extent of their use in executive equity ...

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