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Accruals and managerial operating decisions over the firm life cycle

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dc.contributor.advisor S.P. Kothari. en_US Liu, Michelle M en_US
dc.contributor.other Sloan School of Management. en_US 2007-04-20T15:56:55Z 2007-04-20T15:56:55Z 2006 en_US 2006 en_US
dc.description Thesis (Ph. D.)--Massachusetts Institute of Technology, Sloan School of Management, 2006. en_US
dc.description Includes bibliographical references (leaves 72-75). en_US
dc.description.abstract This paper explores how accruals capture managerial operating decisions that evolve over a firm's life cycle. I argue that growing firms face different operating environments and have fundamentally different accruals properties than those of mature and declining firms. I provide evidence that accruals vary with changes in a firm's operating environment over its life cycle. I show in one example that by ignoring life cycle fundamentals, previous empirical methods would likely misclassify this variation in accruals as reflecting systematic differences in a firm's "accounting quality". I suggest empirical techniques to mitigate incorrect inferences about accounting quality and to better understand how operating decisions affect accruals. en_US
dc.description.statementofresponsibility by Michelle M. Liu. en_US
dc.format.extent 104 leaves en_US
dc.language.iso eng en_US
dc.publisher Massachusetts Institute of Technology en_US
dc.rights M.I.T. theses are protected by copyright. They may be viewed from this source for any purpose, but reproduction or distribution in any format is prohibited without written permission. See provided URL for inquiries about permission. en_US
dc.subject Sloan School of Management. en_US
dc.title Accruals and managerial operating decisions over the firm life cycle en_US
dc.type Thesis en_US Ph.D. en_US
dc.contributor.department Sloan School of Management. en_US
dc.identifier.oclc 85835990 en_US

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