Essays on the relevance and use of dirty surplus accounting flows in Europe

Y. Wang

Research output: ThesisDoctoral ThesisScientific

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Abstract

This thesis intends to add empirical evidence to a recently heavily debated regulatory issue, the necessity of promoting a clean surplus income statement. I document the magnitude, and assess the relevance of dirty surplus accounting flows in European member states. In particular, this thesis evaluates the features of dirty surplus accounting flows, and clean surplus income, in terms of their relevance to stock returns, their persistence, and their use in forging accounting conservatism.
Original languageEnglish
QualificationDoctor of Philosophy
Awarding Institution
  • Tilburg University
Supervisors/Advisors
  • Buijink, Willem, Promotor
Award date22 Nov 2006
Place of PublicationTilburg
Publisher
Print ISBNs9056681753
Publication statusPublished - 2006

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Surplus
Income
Accounting conservatism
Persistence
Empirical evidence
Stock returns

Cite this

Wang, Y. (2006). Essays on the relevance and use of dirty surplus accounting flows in Europe. Tilburg: CentER, Center for Economic Research.
Wang, Y.. / Essays on the relevance and use of dirty surplus accounting flows in Europe. Tilburg : CentER, Center for Economic Research, 2006. 111 p.
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Wang, Y 2006, 'Essays on the relevance and use of dirty surplus accounting flows in Europe', Doctor of Philosophy, Tilburg University, Tilburg.

Essays on the relevance and use of dirty surplus accounting flows in Europe. / Wang, Y.

Tilburg : CentER, Center for Economic Research, 2006. 111 p.

Research output: ThesisDoctoral ThesisScientific

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AB - This thesis intends to add empirical evidence to a recently heavily debated regulatory issue, the necessity of promoting a clean surplus income statement. I document the magnitude, and assess the relevance of dirty surplus accounting flows in European member states. In particular, this thesis evaluates the features of dirty surplus accounting flows, and clean surplus income, in terms of their relevance to stock returns, their persistence, and their use in forging accounting conservatism.

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Wang Y. Essays on the relevance and use of dirty surplus accounting flows in Europe. Tilburg: CentER, Center for Economic Research, 2006. 111 p. (CentER Dissertation Series).