Please use this identifier to cite or link to this item: https://repository.cihe.edu.hk/jspui/handle/cihe/982
DC FieldValueLanguage
dc.contributor.authorMan, Paul Ho Yinen_US
dc.contributor.authorYi, Cheong Heon-
dc.contributor.otherCheng, P.-
dc.date.accessioned2021-07-21T07:44:09Z-
dc.date.available2021-07-21T07:44:09Z-
dc.date.issued2013-
dc.identifier.urihttps://repository.cihe.edu.hk/jspui/handle/cihe/982-
dc.description.abstractThe objective of this paper is to examine the impact of product market competition on earnings quality. Based on a sample from the US manufacturing sector for the period 1996–2005, we find consistent evidence showing a positive relation between product market competition and earnings quality. Additional tests also confirm a positive relation between product market competition and the precision of public and private information held by investors and analysts. We also provide evidence that firms competing in concentrated and heterogeneous industries are associated with a number of earnings attributes and information quality not shared by those competing in concentrated but homogeneous industries. These findings are consistent with the intuition that firms enjoying a monopolistic advantage tend to avoid the attention of their competitors and politicians by creating a more opaque information environment.en_US
dc.language.isoenen_US
dc.publisherWileyen_US
dc.relation.ispartofAccounting & Financeen_US
dc.titleThe impact of product market competition on earnings qualityen_US
dc.typejournal articleen_US
dc.identifier.doi10.1111/j.1467-629X.2011.00457.x-
dc.contributor.affiliationRita Tong Liu School of Business and Hospitality Managementen_US
dc.relation.issn1467-629Xen_US
dc.description.volume53en_US
dc.description.issue1en_US
dc.description.startpage137en_US
dc.description.endpage162en_US
dc.cihe.affiliatedYes-
item.languageiso639-1en-
item.fulltextWith Fulltext-
item.openairecristypehttp://purl.org/coar/resource_type/c_6501-
item.cerifentitytypePublications-
item.openairetypejournal article-
item.grantfulltextopen-
crisitem.author.deptRita Tong Liu School of Business and Hospitality Management-
crisitem.author.deptRita Tong Liu School of Business and Hospitality Management-
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