Essays on Empirical Financial Accounting

Abstract : This dissertation is composed of three distinct chapters that empirically investigate various forms of decision-making by firms and/or managers in the field of empirical financial accounting. The first chapter presents a work joint with Francois Brochet and Sven Michael Spira, analyzing how the risk of securities lawsuit for investment-related reasons disciplines managers and reduce agency concerns with respect to investment. The second chapter examines how changes in labor regulation affect managers’ incentives to manipulate earnings using other tools that are ultimately detrimental to firms. The third chapter, joint with Renaud Coulomb and Marc Sangnier, explores how political connections lead directors to engage in plausibly fraudulent insider trading in financial markets.
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Thomas Bourveau. Essays on Empirical Financial Accounting. Business administration. HEC, 2015. English. ⟨NNT : 2015EHEC0003⟩. ⟨tel-01555300⟩

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