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Accounting information, conservatism, rationally inattentive investors, and market valuation
Descriptive
TitleInfo
Title
Accounting information, conservatism, rationally inattentive investors, and market valuation
Name
(type = personal)
NamePart
(type = family)
Zhu
NamePart
(type = given)
Zhangyao
NamePart
(type = date)
1989-
DisplayForm
Zhangyao Zhu
Role
RoleTerm
(authority = RULIB)
author
Name
(type = personal)
NamePart
(type = family)
Govindaraj
NamePart
(type = given)
Suresh
DisplayForm
Suresh Govindaraj
Affiliation
Advisory Committee
Role
RoleTerm
(authority = RULIB)
chair
Name
(type = personal)
NamePart
(type = family)
Sarath
NamePart
(type = given)
Bharat
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Bharat Sarath
Affiliation
Advisory Committee
Role
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(authority = RULIB)
internal member
Name
(type = personal)
NamePart
(type = family)
Gao
NamePart
(type = given)
Feng
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Feng Gao
Affiliation
Advisory Committee
Role
RoleTerm
(authority = RULIB)
internal member
Name
(type = personal)
NamePart
(type = family)
Chidambaran
NamePart
(type = given)
N.K.
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N.K. Chidambaran
Affiliation
Advisory Committee
Role
RoleTerm
(authority = RULIB)
outside member
Name
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NamePart
Rutgers University
Role
RoleTerm
(authority = RULIB)
degree grantor
Name
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NamePart
Graduate School - Newark
Role
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school
TypeOfResource
Text
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theses
OriginInfo
DateCreated
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2018
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(type = degree)
2018-10
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2018
Place
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(type = code)
xx
Language
LanguageTerm
(authority = ISO639-2b);
(type = code)
eng
Abstract
(type = abstract)
My dissertation focuses on relevance of accounting information and models of rational inattention. Rational inattention suggests investors have limited attention spans and need to decide how to allocate their time. In the first part of my dissertation, I suggest that investor inattention provides an indirect incentive to managers for increasing relevance of accounting information. The second part suggests that managers can affect relevance of accounting information through accounting conservatism. In the context of rational inattention, I prove that accounting conservatism can increase long term value of the firm and make accounting information more relevant for predicting future earnings. In the third part, I look at how differences in information processing costs of investors in a rational inattention setting impacts information captured by price and I use this to offer an explanation for price movements following financial disclosures and announcements.
Subject
(authority = RUETD)
Topic
Management
Subject
(authority = ETD-LCSH)
Topic
Attention
Subject
(authority = ETD-LCSH)
Topic
Accounting
RelatedItem
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TitleInfo
Title
Rutgers University Electronic Theses and Dissertations
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ETD
Identifier
ETD_9178
PhysicalDescription
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electronic resource
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application/pdf
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text/xml
Extent
1 online resource (56 pages : illustrations)
Note
(type = degree)
Ph.D.
Note
(type = bibliography)
Includes bibliographical references
Note
(type = statement of responsibility)
by Zhangyao Zhu
RelatedItem
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TitleInfo
Title
Graduate School - Newark Electronic Theses and Dissertations
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rucore10002600001
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NjNbRU
Identifier
(type = doi)
doi:10.7282/t3-tj3q-kc35
Genre
(authority = ExL-Esploro)
ETD doctoral
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Rights
RightsDeclaration
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The author owns the copyright to this work.
RightsHolder
(type = personal)
Name
FamilyName
Zhu
GivenName
Zhangyao
Role
Copyright Holder
RightsEvent
Type
Permission or license
DateTime
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(qualifier = exact);
(point = start)
2018-09-06 12:13:33
AssociatedEntity
Name
Zhangyao Zhu
Role
Copyright holder
Affiliation
Rutgers University. Graduate School - Newark
AssociatedObject
Type
License
Name
Author Agreement License
Detail
I hereby grant to the Rutgers University Libraries and to my school the non-exclusive right to archive, reproduce and distribute my thesis or dissertation, in whole or in part, and/or my abstract, in whole or in part, in and from an electronic format, subject to the release date subsequently stipulated in this submittal form and approved by my school. I represent and stipulate that the thesis or dissertation and its abstract are my original work, that they do not infringe or violate any rights of others, and that I make these grants as the sole owner of the rights to my thesis or dissertation and its abstract. I represent that I have obtained written permissions, when necessary, from the owner(s) of each third party copyrighted matter to be included in my thesis or dissertation and will supply copies of such upon request by my school. I acknowledge that RU ETD and my school will not distribute my thesis or dissertation or its abstract if, in their reasonable judgment, they believe all such rights have not been secured. I acknowledge that I retain ownership rights to the copyright of my work. I also retain the right to use all or part of this thesis or dissertation in future works, such as articles or books.
RightsEvent
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Embargo
DateTime
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2018-10-31
DateTime
(encoding = w3cdtf);
(qualifier = exact);
(point = end)
2020-10-30
Detail
Access to this PDF has been restricted at the author's request. It will be publicly available after October 30th, 2020.
Copyright
Status
Copyright protected
Availability
Status
Open
Reason
Permission or license
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Technical
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windows xp
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2018-09-25T10:17:08
DateCreated
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2018-09-25T10:17:08
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