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Product market competition and earnings management: Evidence from discretionary accruals and real activity manipulation
16 references·11 citing·20 second hop
Product market competition and earnings management: Evidence from discretionary accruals and real activity manipulation (2014)Product market competition and earnings m…Detecting Earnings Management (2012)Detecting Earnings ManagementEvidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…The economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Empirical research on accounting choice (2001)Empirical research on account…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…The relation between earnings and cash flows (1998)The relation between earnings…Managerial ownership, accounting choices, and informativeness of earnings (1995)Managerial ownership, account…Detecting Earnings Management. (1995)Detecting Earnings Management.Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The Market Mechanism as an Incentive Scheme (1983)The Market Mechanism as an In…Moral Hazard in Teams (1982)Moral Hazard in TeamsThe Impact of ESG on Earnings Quality and Real Earnings Management: The Role of Firm Size (2025)The Impact of ESG on Earnings…The moderating role of COVID-19 pandemic on the relationship between CEO characteristics and earnings management: evidence from Bangladesh (2023)The moderating role of COVID-…Corporate governance, competition and earnings management: evidence from Asian emerging economies (2022)Corporate governance, competi…Capital structure and earnings quality in microfinance institutions (2021)Capital structure and earning…The effect of managerial ability on product market competition and corporate investment decisions (2020)The effect of managerial abil…Principal–principal agency conflicts, product market competition and corporate payout policy in China (2020)Principal–principal agency co…Earnings management to achieve industry-average profitability in Japan (2020)Earnings management to achiev…On the nonlinear relation between product market competition and earnings quality (2019)On the nonlinear relation bet…How does competition shape managerial decisions? Product market competition and financial statement comparability (2018)How does competition shape ma…Beyond symbolic and substantive: Strategic disclosure of corporate environmental information in China (2018)Beyond symbolic and substanti…Product market competition and corporate investment decisions (2015)Product market competition an…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Accounting earnings and cash flows as measures of firm performance (1994)Financial Intermediation and Delegated Monitoring (1984)General purpose technologies ‘Engines of growth’? (1995)A Behavioral Approach to the Rational Choice Theory of Collective Action Presidential Address, American political Science Association, 1997 (2010)Earnings management and investor protection: an international comparison (2003)A review of tax research (2010)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1982Moral Hazard in Teams4,992 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 2001Empirical research on accounting choice1,764 cited
  • 1998The relation between earnings and cash flows1,552 cited
  • 1995Managerial ownership, accounting choices, and informativeness of earnings1,517 cited
  • 1983

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The Market Mechanism as an Incentive Scheme
1,504 cited

Cited by

  • 2018Beyond symbolic and substantive: Strategic disclosure of corporate environmental information in China133 cited
  • 2015Product market competition and corporate investment decisions101 cited
  • 2020The effect of managerial ability on product market competition and corporate investment decisions43 cited
  • 2021Capital structure and earnings quality in microfinance institutions42 cited
  • 2018How does competition shape managerial decisions? Product market competition and financial statement comparability40 cited
  • 2022Corporate governance, competition and earnings management: evidence from Asian emerging economies24 cited
  • 2019On the nonlinear relation between product market competition and earnings quality21 cited
  • 2020Earnings management to achieve industry-average profitability in Japan19 cited
  • 2020Principal–principal agency conflicts, product market competition and corporate payout policy in China18 cited
  • 2023The moderating role of COVID-19 pandemic on the relationship between CEO characteristics and earnings management: evidence from Bangladesh17 cited
  • 2025The Impact of ESG on Earnings Quality and Real Earnings Management: The Role of Firm Size16 cited