| Publication Type |
dissertation |
| School or College |
David Eccles School of Business |
| Department |
Business |
| Author |
Solheim, Perry Warren |
| Title |
Heterogenity of fiscal year-end choice: exploring influences and effects by examining fiscal year-end changes |
| Date |
2010-12 |
| Description |
In my dissertation I explore motivations and effects of the accounting choice of fiscal year-end (FYE). I demonstrate that the choice is neither static nor uniform. A nontrivial number of firms initially choose an FYE that differs from that of the majority of their industry. The majority and nonmajority firms differ along the dimensions of performance, strategy, administrative costs and information environment. I further explore whether these differences are evident in firms that changed their FYE. I find some evidence that firms may select an initial FYE or subsequently change their FYE in an effort to influence their subindustry group membership. I find evidence that firms may make their FYE choice to take advantage of potential savings in administrative costs. I find evidence that the choice may be influenced by information environment factors. |
| Type |
Text |
| Publisher |
University of Utah |
| Subject |
Fiscal-year; Heterogeneity |
| Dissertation Institution |
University of Utah |
| Dissertation Name |
PhD |
| Language |
eng |
| Rights Management |
© Perry Warren Solheim |
| Format Medium |
application/pdf |
| Format Extent |
675,931 bytes |
| ARK |
ark:/87278/s6f76t6v |
| Setname |
ir_etd |
| ID |
193999 |
| Reference URL |
https://collections.lib.utah.edu/ark:/87278/s6f76t6v |
