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Narasimhan Jegadeesh Chan, Konan 2015-09-28T16:03:19Z 2015-09-28T16:03:19Z 10000-01-01 2000 2000 In the second essay, I examine the accrual effect on future earnings and measure the potential economic consequence of earnings management. I find that the aggregate future earnings, on average, will be impaired by $0.20 in the long-run for an $1 increase of current accruals. This negative accrual effect is more significant for firms with high price-earnings, market-to-book and high accruals where earnings management is likely to occur. Incorporating the accrual effect is useful in improving the accuracy of earnings forecasts for these firms. Accordingly, the empirical results are consistent with the notion that earnings management causes the negative relationship between accruals and future earnings. Made available in DSpace on 2015-09-28T16:03:19Z (GMT). No. of bitstreams: 2 license.txt: 4848 bytes, checksum: 96035ab3f5e1c23cc7138a224ce498bd (MD5) 9955598.pdf: 5088267 bytes, checksum: 19b08dea4fdf504367cc78570b7ab6f8 (MD5) Previous issue date: 2000 Embargo set by: Seth Robbins for item 88731 Lift date: Forever Reason: Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs U of I Only 93 p. Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 2000. http://hdl.handle.net/2142/87450 (MiAaPQ)AAI9955598 eng Business Administration, Accounting Essay 1. Accrual Effect in Stock Returns: Earnings Management or Sluggish Market Reactions? Essay 2. The Accrual Effect on Future Earnings text Finance Finance University of Illinois at Urbana-Champaign Dissertation Ph.D.