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Conference Paper: Industry product market competition and earnings management
| Title | Industry product market competition and earnings management |
|---|---|
| Authors | |
| Issue Date | 2011 |
| Publisher | American Accounting Association. |
| Citation | The 2011 Annual Meeting of the American Accounting Association, Denver, CO., 6-10 August 2011. How to Cite? |
| Abstract | This study examines the relation between industry product market competition and earnings management in firms. Using several determinants of competition, namely, product substitutability, market size, and entry costs, and a range of variables to proxy for accruals and real activities manipulation, and accounting restatements that constitute material violations of accounting practices, we find a robust positive relation between competition and earnings management. This study shows that industry factors play a vital role in influencing the variation in extent of earnings management across firms. It also provides evidence on the perverse effects of competition. |
| Description | Conference Theme: Engage to make a difference Session Title: Earnings Management: Proxies and Methodology |
| Persistent Identifier | http://hdl.handle.net/10722/140782 |
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Karuna, C | en_US |
| dc.contributor.author | Tian, F | en_US |
| dc.date.accessioned | 2011-09-23T06:18:59Z | - |
| dc.date.available | 2011-09-23T06:18:59Z | - |
| dc.date.issued | 2011 | en_US |
| dc.identifier.citation | The 2011 Annual Meeting of the American Accounting Association, Denver, CO., 6-10 August 2011. | en_US |
| dc.identifier.uri | http://hdl.handle.net/10722/140782 | - |
| dc.description | Conference Theme: Engage to make a difference | - |
| dc.description | Session Title: Earnings Management: Proxies and Methodology | - |
| dc.description.abstract | This study examines the relation between industry product market competition and earnings management in firms. Using several determinants of competition, namely, product substitutability, market size, and entry costs, and a range of variables to proxy for accruals and real activities manipulation, and accounting restatements that constitute material violations of accounting practices, we find a robust positive relation between competition and earnings management. This study shows that industry factors play a vital role in influencing the variation in extent of earnings management across firms. It also provides evidence on the perverse effects of competition. | - |
| dc.language | eng | en_US |
| dc.publisher | American Accounting Association. | - |
| dc.relation.ispartof | Annual Meeting of the American Accounting Association | en_US |
| dc.title | Industry product market competition and earnings management | en_US |
| dc.type | Conference_Paper | en_US |
| dc.identifier.email | Tian, F: ftian@hku.hk | en_US |
| dc.identifier.authority | Tian, F=rp01098 | en_US |
| dc.description.nature | link_to_OA_fulltext | - |
| dc.identifier.hkuros | 194918 | en_US |
| dc.publisher.place | United States | - |
| dc.description.other | The 2011 Annual Meeting of the American Accounting Association, Denver, CO., 6-10 August 2011. | - |