How does competition affect real earnings management to meet or beat targets? Evidence from import tariff reductions
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DOI: 10.1007/s10436-017-0313-0
Abstract: Targets provide incentives for earnings management, and a longstanding question is whether earnings management is undertaken opportunistically or to communicate private information about future firm value. To discriminate between these motivations, I follow analytical research… read more here.
Keywords: import tariff; management; real earnings; increase competition ... See more keywords