Essays on capital markets research in accounting

Martin Kapons

doi:10.26116/center-lis-2128

Essays on capital markets research in accounting

Martin Kapons

Research output: Thesis › Doctoral Thesis

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Abstract

This dissertation consists of three essays on different topics within the field of capital markets research in accounting. The first essay examines how expensed R&D investments affect the relation of earnings-to-price and book-to-price with future returns. The second essay studies how non-random attrition of firms affect documented properties of earnings. The third and final chapter of the dissertation investigates the use and usefulness of comparable-firm-based forecasts using a k-nearest neighbors approach.

Original language	English
Qualification	Doctor of Philosophy
Awarding Institution	Tilburg University
Supervisors/Advisors	Hollander, Stephan, Promotor Easton, Peter, Promotor, External person Monahan, S., Co-promotor, External person
Award date	6 Dec 2021
Place of Publication	Tilburg
Publisher	CentER, Center for Economic Research
Print ISBNs	978 90 5668 671 0
DOIs	https://doi.org/10.26116/center-lis-2128
Publication status	Published - 2021

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Thesis Martin KaponsFinal published version, 3.22 MB

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title = "Essays on capital markets research in accounting",

abstract = "This dissertation consists of three essays on different topics within the field of capital markets research in accounting. The first essay examines how expensed R\&D investments affect the relation of earnings-to-price and book-to-price with future returns. The second essay studies how non-random attrition of firms affect documented properties of earnings. The third and final chapter of the dissertation investigates the use and usefulness of comparable-firm-based forecasts using a k-nearest neighbors approach.",

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note = "CentER Dissertation Series Volume: 669",

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AB - This dissertation consists of three essays on different topics within the field of capital markets research in accounting. The first essay examines how expensed R&D investments affect the relation of earnings-to-price and book-to-price with future returns. The second essay studies how non-random attrition of firms affect documented properties of earnings. The third and final chapter of the dissertation investigates the use and usefulness of comparable-firm-based forecasts using a k-nearest neighbors approach.

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DO - 10.26116/center-lis-2128

M3 - Doctoral Thesis

SN - 978 90 5668 671 0

VL - 669

T3 - CentER Dissertation Series

PB - CentER, Center for Economic Research

CY - Tilburg

ER -

Essays on capital markets research in accounting

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