Research and Development and Earnings Management. An Empirical Analysis of Analysts’ Reactions during Conference Calls


Bachelor Thesis, 2015

58 Pages, Grade: 1,0


Excerpt


Table of content

1. Introduction

2. Literature Review
2.1. Literature on real activities manipulation
2.2. Literature on the information content of Conference Calls

3. Hypotheses Development
3.1. Discussions and inquiries about R&D cuts during Conference Calls
3.2. The information content of Conference Calls with regard to R&D cuts

4. Sample Selection

5. Definition of Variables
5.1. Variables for assessing the probabilities of inquiries and discussions
5.1.1. Definition of inquiries and discussion about R&D cuts
5.1.2. Definition of control variables
5.2. Variables for measuring the information content of R&D cuts
5.2.1. Definition of proxies for information content
5.2.2. Definition of control variables

6. Test Design
6.1. Regression models analyzing inquiries and discussions about R&D cuts
6.2. Regression models analyzing the information content of R&D cuts

7. Descriptive Statistics
7.1. Summary Statistics
7.2. Correlation Matrix

8. Results
8.1. The effect of real activities manipulation on inquiries about R&D cuts
8.2. The effect of real activities manipulation on discussions about R&D cuts
8.3. The information content of inquiries
8.4. The information content of discussing R&D cuts

9. Summary and Conclusion

Appendix

References:

Excerpt out of 58 pages

Details

Title
Research and Development and Earnings Management. An Empirical Analysis of Analysts’ Reactions during Conference Calls
College
LMU Munich  (Instituts für Rechnungswesen und Wirtschaftsprüfung)
Grade
1,0
Author
Year
2015
Pages
58
Catalog Number
V369388
ISBN (eBook)
9783668486553
ISBN (Book)
9783668486560
File size
1314 KB
Language
English
Notes
Die Arbeit wurde mit dem Münchener Forschungspreis für Wirtschaftsprüfung für die beste Bachelorarbeit ausgezeichnet. Der Preis wird für herausragende Forschungsleistungen auf dem Gebiet der Wirtschaftsprüfung vergeben.
Keywords
F&E, F & E, R&D, R & D, Forschung, Entwicklung, Research, Development, Kosten, costs, empirisch, empirical, regression, analyse, analysis, conference call, Telefonkonferenz, earnings, management, Bilanzpolitik, Sachverhaltsgestaltung, Quartal, Quarterly, GuV, Gewinn- und Verlustrechnung, Bilanz, P&L, Profit, loss, income statement, balance sheet, analyst, Finanzanalyst, financial analyst, mean analyst forecast, forecast, Informationsgehalt, Quartalszahlen, informational content, Reporting, Kürzung, cuts, Risikomessung, Jahresabschluss, Jahresergebnis, Anreiz, forecast error, expenses, operating expenses, opex, cogs, costs of goods sold, earnings surprise, Tobin's Q, return on assets, RoA, logistisch, logistic, forecast dispersion, real activities manipulation, earnings management
Quote paper
Julian Kasturiarachchige (Author), 2015, Research and Development and Earnings Management. An Empirical Analysis of Analysts’ Reactions during Conference Calls, Munich, GRIN Verlag, https://www.grin.com/document/369388

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