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Three Essays: Conflict Risks and Investment, Terrorism and Information, and Conservatism in Accounting for Oil Price Changes

Li, Ao

Description

This thesis consists of three stand-alone studies across a diverse spectrum of financial accounting. The first study examines the influence of conflict risk on investment efficiency for multinational enterprises. This study argues that firms with exposure to higher conflict risks are likely to experience higher information uncertainties and weaker monitoring, which consequently leads to suboptimal investment. Employing a sample of U.S.-listed firms with subsidiaries in conflict-affected...[Show more]

CollectionsOpen Access Theses
Date published: 2019
Type: Thesis (PhD)
URI: http://hdl.handle.net/1885/162740
DOI: 10.25911/5d514888c5e72

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