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

DOI10.1007/S10436-017-0313-0zbMATH Open1398.91666OpenAlexW2768972633MaRDI QIDQ1669869FDOQ1669869

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

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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)

Cites Work

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

Cited In (1)

• Earnings management, conservatism, and earnings quality

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