How does competition affect real earnings management to meet or beat targets? Evidence from import tariff reductions

DOI10.1007/S10436-017-0313-0MaRDI QIDQ1669869zbMATH OpenOpenAlexFDO

Authors Alex Young

Publication date 4 September 2018

Published in Annals of Finance (Search for Journal in Brave)

Full work available at URL https://doi.org/10.1007/s10436-017-0313-0

zbMATH Keywords

earnings qualityearnings targetsfinancial accountingmanagerial opportunism

Mathematics Subject Classification ID

Management decision making, including multiple objectives (90B50) Corporate finance (dividends, real options, etc.) (91G50)

Recommendations

• Earnings management, conservatism, and earnings quality
• Inflating profits and industry competitiveness
• Managerial Incentives and Product Market Competition
• Political elections uncertainty and earnings management: does firm size really matter?
• Empirical investigation of the ability of sensitivity of stock prices to earnings news in predicting earnings management and management forecast errors

Cites work

• How Much Should We Trust Differences-In-Differences Estimates?

Cited in

(1)

• Earnings management, conservatism, and earnings quality

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