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Product market power, industry structure, and corporate earnings management

Citations

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Cited by:

  1. Tan, Monica & Liu, Bin, 2016. "CEO's managerial power, board committee memberships and idiosyncratic volatility," International Review of Financial Analysis, Elsevier, vol. 48(C), pages 21-30.
  2. Liangliang Jiang & Ross Levine & Chen Lin, 2016. "Competition and Bank Opacity," The Review of Financial Studies, Society for Financial Studies, vol. 29(7), pages 1911-1942.
  3. Chortareas, Georgios & Noikokyris, Emmanouil & Rakeeb, Fathima Roshan, 2021. "Investment, firm-specific uncertainty, and market power in South Africa," Economic Modelling, Elsevier, vol. 96(C), pages 389-395.
  4. Yoojin Shin & Jung-Mi Park, 2023. "The Effect of a Company’s Sustainable Competitive Advantage on Their Tax Avoidance Strategy—Focusing on Market Competition in Korea," Sustainability, MDPI, vol. 15(10), pages 1-15, May.
  5. Gaganis, Chrysovalantis & Hasan, Iftekhar & Pasiouras, Fotios, 2016. "Regulations, institutions and income smoothing by managing technical reserves: International evidence from the insurance industry," Omega, Elsevier, vol. 59(PA), pages 113-129.
  6. Baumann Florian & Friehe Tim, 2016. "Competitive Pressure and Corporate Crime," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 16(2), pages 647-687, April.
  7. Gu, Yan & Ho, Kung-Cheng & Xia, Senmao & Yan, Cheng, 2022. "Do public environmental concerns promote new energy enterprises' development? Evidence from a quasi-natural experiment," Energy Economics, Elsevier, vol. 109(C).
  8. repec:bof:bofrdp:urn:nbn:fi:bof-201508181354 is not listed on IDEAS
  9. Bai, Min & Fu, Yumei & Sun, Mingwei, 2023. "Corporate diversification and labor investment efficiency: Evidence from China," Economic Modelling, Elsevier, vol. 127(C).
  10. Wang, Wei & Zhang, Yue-Jun, 2022. "Does China's carbon emissions trading scheme affect the market power of high-carbon enterprises?," Energy Economics, Elsevier, vol. 108(C).
  11. Mujeeb Saif Mohsen Al-Absy & Ku Nor Izah Ku Ismail & Sitraselvi Chandren, 2019. "Corporate Governance Mechanisms, Whistle-Blowing Policy and Real Earnings Management," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 10(6), pages 265-282, October.
  12. Liao, Tsai-Ling & Lin, Wen-Chun, 2016. "Product market competition and earnings management around open-market repurchase announcements," International Review of Economics & Finance, Elsevier, vol. 44(C), pages 187-203.
  13. Wang, Teng-Shih & Lin, Yi-Mien & Werner, Edward M. & Chang, Hsihui, 2018. "The relationship between external financing activities and earnings management: Evidence from enterprise risk management," International Review of Economics & Finance, Elsevier, vol. 58(C), pages 312-329.
  14. Qi Yang & Dejun Wu, 2020. "Does an item change trigger earnings management? Evidence from asset disposal income in China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(5), pages 4593-4619, December.
  15. Kim, Tae-Nyun & Lee, Pil-Seng, 2023. "Product market threats and tax avoidance," International Review of Financial Analysis, Elsevier, vol. 86(C).
  16. Chai Bin‐Feng & Sultan Sikandar Mirza & Tanveer Ahsan & Muhammad Azeem Qureshi, 2024. "How uncertainty can determine corporate ESG performance?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 2290-2310, May.
  17. Callen, Jeffrey L. & Fang, Xiaohua & Zhang, Wenjun, 2020. "Protection of proprietary information and financial reporting opacity: Evidence from a natural experiment," Journal of Corporate Finance, Elsevier, vol. 64(C).
  18. Tang, Hui-Wen & Chen, Anlin, 2020. "How do market power and industry competition influence the effect of corporate governance on earnings management?," The Quarterly Review of Economics and Finance, Elsevier, vol. 78(C), pages 212-225.
  19. Mansooreh Mohebi & Yahya Kamyabi, 2014. "Product Market Structure and Earnings Quality: Evidence Tehran Stock Exchange," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 4(8), pages 1079-1090, August.
  20. Fosu, Samuel & Danso, Albert & Agyei-Boapeah, Henry & Ntim, Collins G. & Murinde, Victor, 2018. "How does banking market power affect bank opacity? Evidence from analysts' forecasts," International Review of Financial Analysis, Elsevier, vol. 60(C), pages 38-52.
  21. Atawnah, Nader & Zaman, Rashid & Liu, Jia & Atawna, Thaer & Maghyereh, Aktham, 2023. "Does foreign competition affect corporate debt maturity structure? Evidence from import penetration," International Review of Financial Analysis, Elsevier, vol. 86(C).
  22. Md Helal Uddin*, 2024. "CEO Compensation and Earnings Management-The Moderating Role of COVID-19 Pandemic: Evidence from Bangladesh," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(1), pages 1605-1622, January.
  23. BeomJu Park & Chang-Yang Lee, 2023. "Does R&D cooperation with competitors cause firms to invest in R&D more intensively? evidence from Korean manufacturing firms," The Journal of Technology Transfer, Springer, vol. 48(3), pages 1045-1076, June.
  24. Chong-Chuo Chang & Han Yang & Kun-Zhan Hsu, 2022. "Corporate Social Responsibility and Product Market Power," Economies, MDPI, vol. 10(6), pages 1-14, June.
  25. Syrine Sassi & Narjess Toumi, 2018. "Product market competition and analyst following," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(1), pages 55-88, March.
  26. Wu, Ruei-Shian & Lo, Huai-Chun, 2022. "A Rose has its Thorn: The role of institutional investors in SEO firms’ reporting behavior," International Review of Economics & Finance, Elsevier, vol. 82(C), pages 530-554.
  27. Raffaela Casciello & Marco Maffei & David A. Ziebart, 2024. "Regulatory and contextual factors influencing earnings and capital management decisions: evidence from the European banking sector," Review of Quantitative Finance and Accounting, Springer, vol. 63(1), pages 87-146, July.
  28. Tessa Recendes & Federico Aime & Aaron D. Hill & Oleg V. Petrenko, 2022. "Bargaining your way to success: The effect of Machiavellian chief executive officers on firm costs," Strategic Management Journal, Wiley Blackwell, vol. 43(10), pages 2012-2041, October.
  29. Claudine Mangen & Alexia Paduano & Bianca Paduano & Jessica Hadzurik & Juliano Leggio & Kayla Russo, 2020. "Smoke and Mirrors? Disclosures in the Marijuana Industry in Canada," Accounting Perspectives, John Wiley & Sons, vol. 19(3), pages 149-179, September.
  30. Li Xiong & Xiaoliang Long & Zhaoran Xu, 2022. "Cumulative Effect, Targeted Poverty Alleviation, and Firm Value: Evidence from China," Sustainability, MDPI, vol. 14(15), pages 1-17, July.
  31. repec:zbw:bofrdp:2015_015 is not listed on IDEAS
  32. Gaganis, Chrysovalantis & Hasan, Iftekhar & Pasiouras, Fotios, 2016. "Regulations, institutions and income smoothing by managing technical reserves: International evidence from the insurance industry," Omega, Elsevier, vol. 59(PA), pages 113-129.
  33. Fatima Abdul Hamid & Chaabane Oussama Houssem Eddine & Abdullah Mohamed Ayedh & Abdelghani Echchabi, 2014. "Firms' Financial And Corporate Governance Characteristics Association With Earning Management Practices: A Meta-Analysis Approach," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, vol. 12(2), pages 49-72.
  34. Nagar, Neerav, 2016. "Do managers manipulate gross profits? Role of product market competition," IIMA Working Papers WP2016-03-26, Indian Institute of Management Ahmedabad, Research and Publication Department.
  35. Vural-Yavaş, Çiğdem, 2020. "Corporate risk-taking in developed countries: The influence of economic policy uncertainty and macroeconomic conditions," Journal of Multinational Financial Management, Elsevier, vol. 54(C).
  36. repec:zbw:bofrdp:urn:nbn:fi:bof-201508181354 is not listed on IDEAS
  37. Yumei Feng & Haozhi Huang & Congcong Wang & Qian Xie, 2021. "Effects of anti‐takeover provisions on the corporate cost of debt: evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(3), pages 4119-4145, September.
  38. Rahman, Dewan & Kabir, Muhammad & Oliver, Barry, 2021. "Does exposure to product market competition influence insider trading profitability?," Journal of Corporate Finance, Elsevier, vol. 66(C).
  39. Riccardo Palumbo & Pierangelo Rosati, 2022. "Exploring the Relationship between New Bank Debt and Earnings Management: Evidence from Italian SMEs," Economies, MDPI, vol. 10(6), pages 1-17, May.
  40. Yacine Belghitar & Ephraim Clark & Abubakr Saeed, 2019. "Political connections and corporate financial decision making," Review of Quantitative Finance and Accounting, Springer, vol. 53(4), pages 1099-1133, November.
  41. Somohano-Rodríguez, Francisco M. & Madrid-Guijarro, Antonia, 2022. "Do industry 4.0 technologies improve Cantabrian manufacturing smes performance? The role played by industry competition," Technology in Society, Elsevier, vol. 70(C).
  42. Babar, Md. & Habib, Ahsan, 2021. "Product market competition in accounting, finance, and corporate governance: A review of the literature," International Review of Financial Analysis, Elsevier, vol. 73(C).
  43. Majeed, Muhammad Ansar & Yan, Chao & Zhong, Huijie, 2022. "Do firms manipulate earnings after winning public-private partnership bids? Evidence from China," Emerging Markets Review, Elsevier, vol. 51(PB).
  44. Tingting Zhang & Weiqiang Zeng & Ruohan Zhong & Yanxi Li, 2017. "Industry competition in China: an external governance mechanism or an external incentive," Asian-Pacific Economic Literature, The Crawford School, The Australian National University, vol. 31(2), pages 123-136, November.
  45. Andergassen, Rainer, 2016. "Managerial compensation, product market competition and fraud," International Review of Economics & Finance, Elsevier, vol. 45(C), pages 1-15.
  46. Adnan Shoaib & Muhammad A. Siddiqui, 2022. "Earning information content changes based on accrual measures and quality measures: Evidences from member countries of Asia Pacific trade agreement," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 27(1), pages 1526-1546, January.
  47. Rind, Asad Ali & Abbassi, Wajih & Allaya, Manel & Hammouda, Amira, 2022. "Local peers and firm misconduct: The role of sustainability and competition," Economic Modelling, Elsevier, vol. 116(C).
  48. Mihai Carp & Leontina Păvăloaia & Constantin Toma & Iuliana Eugenia Georgescu & Mihai-Bogdan Afrăsinei, 2020. "Companies’ Sustainable Growth, Accounting Quality, and Investments Performances. The Case of the Romanian Capital Market," Sustainability, MDPI, vol. 12(22), pages 1-16, November.
  49. Kang, Seongill, 2017. "The optimal stringency of accounting regulation to alleviate time inconsistency problems," International Review of Economics & Finance, Elsevier, vol. 49(C), pages 190-210.
  50. Zhao, Tianjiao & Wang, Hanyu, 2024. "The industry peer effect of enterprise ESG performance: the moderating effect of customer concentration," International Review of Economics & Finance, Elsevier, vol. 92(C), pages 1499-1525.
  51. Lee, Woo Jae & Choi, Seung Uk, 2024. "The effect of the new revenue recognition principle (IFRS 15) on financial statement comparability: Evidence from Korea," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 54(C).
  52. Xue, Xiaolin & Zhang, Junrui & Yu, Yangxin, 2020. "Distracted passive institutional shareholders and firm transparency," Journal of Business Research, Elsevier, vol. 110(C), pages 347-359.
  53. Boubaker, Sabri & Saffar, Walid & Sassi, Syrine, 2018. "Product market competition and debt choice," Journal of Corporate Finance, Elsevier, vol. 49(C), pages 204-224.
  54. Callao, Susana & Jarne, José I. & Wroblewski, David, 2020. "Do the burst of financial crisis and European Union membership impact Earnings Management. Evidence from emerging Eastern European countries," Journal of East European Management Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 25(4), pages 608-647.
  55. El Diri, Malek & Lambrinoudakis, Costas & Alhadab, Mohammad, 2020. "Corporate governance and earnings management in concentrated markets," Journal of Business Research, Elsevier, vol. 108(C), pages 291-306.
  56. Samuel Andrew & Schwartz Jeremy, 2019. "Product Market Competition’s Effect on Earnings Management When Audit Quality Is Endogenous: Theory and Evidence," Review of Law & Economics, De Gruyter, vol. 15(3), pages 1-35, November.
  57. Jhang, Shih-Sian (Sherwin) & Ogden, Joseph P. & Suresh, Nallan C., 2019. "Operational and financial configurations contingent on market power status," Omega, Elsevier, vol. 88(C), pages 91-109.
  58. Dong, Yunhe & Luo, Haoyi & Xu, Zijin & Yang, Xing, 2024. "Investing while lending: Do index funds improve managerial information disclosure?," International Review of Financial Analysis, Elsevier, vol. 94(C).
  59. Mehdi Khazaei & Mohammad Azizi & Mohamadreza Zali, 2021. "How performance of top companies are related on Global Competitiveness Index?," Journal of Global Entrepreneurship Research, Springer;UNESCO Chair in Entrepreneurship, vol. 11(1), pages 129-139, December.
  60. Gupta, Kartick & Krishnamurti, Chandrasekhar, 2018. "Do macroeconomic conditions and oil prices influence corporate risk-taking?," Journal of Corporate Finance, Elsevier, vol. 53(C), pages 65-86.
  61. Almaghrabi, Khadija S., 2023. "Local product market competition and investment home bias," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 88(C).
  62. Lemma, Tesfaye T. & Negash, Minga & Mlilo, Mthokozisi & Lulseged, Ayalew, 2018. "Institutional ownership, product market competition, and earnings management: Some evidence from international data," Journal of Business Research, Elsevier, vol. 90(C), pages 151-163.
  63. Yeh, Yin-Hua & Liao, Chen-Chieh, 2020. "The impact of product market competition and internal corporate governance on family succession," Pacific-Basin Finance Journal, Elsevier, vol. 62(C).
  64. Xiaolu Xu & Leo L. Yang & Joseph H. Zhang, 2022. "How do auditors respond to client firms’ technological peer pressure? Evidence from going‐concern opinions," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(9-10), pages 1553-1580, October.
  65. Mujeeb Saif Mohsen Al-Absy & Nada Hameed AlMahari, 2023. "The Interaction Effect of Nomination Committee’s Effectiveness on Board of Directors’ Characteristics and Firm Performance," Administrative Sciences, MDPI, vol. 13(5), pages 1-17, May.
  66. Filippo Bontadini, 2019. "Power and Export Sophistication in Buyer-Supplier Relationships: Insights from Colombian Customs Data," SPRU Working Paper Series 2019-11, SPRU - Science Policy Research Unit, University of Sussex Business School.
  67. D'Souza, Reagan & Ho, Choy Yeing (Chloe) & Yang, Joey W., 2024. "The cost of corporate social irresponsibility for acquirers," Journal of Banking & Finance, Elsevier, vol. 162(C).
  68. Leon Li & Nen-Chen Richard Hwang & Gilbert V. Nartea, 2019. "Effects of Earnings Management Strategy on Earnings Predictability: A Quantile Regression Approach Based on Opportunistic Versus Efficient Earnings Management," Working Papers in Economics 19/09, University of Canterbury, Department of Economics and Finance.
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