Please use this identifier to cite or link to this item:
https://repository.cihe.edu.hk/jspui/handle/cihe/982
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Man, Paul Ho Yin | en_US |
dc.contributor.author | Yi, Cheong Heon | - |
dc.contributor.other | Cheng, P. | - |
dc.date.accessioned | 2021-07-21T07:44:09Z | - |
dc.date.available | 2021-07-21T07:44:09Z | - |
dc.date.issued | 2013 | - |
dc.identifier.uri | https://repository.cihe.edu.hk/jspui/handle/cihe/982 | - |
dc.description.abstract | The 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.iso | en | en_US |
dc.publisher | Wiley | en_US |
dc.relation.ispartof | Accounting & Finance | en_US |
dc.title | The impact of product market competition on earnings quality | en_US |
dc.type | journal article | en_US |
dc.identifier.doi | 10.1111/j.1467-629X.2011.00457.x | - |
dc.contributor.affiliation | Rita Tong Liu School of Business and Hospitality Management | en_US |
dc.relation.issn | 1467-629X | en_US |
dc.description.volume | 53 | en_US |
dc.description.issue | 1 | en_US |
dc.description.startpage | 137 | en_US |
dc.description.endpage | 162 | en_US |
dc.cihe.affiliated | Yes | - |
item.languageiso639-1 | en | - |
item.fulltext | With Fulltext | - |
item.openairecristype | http://purl.org/coar/resource_type/c_6501 | - |
item.cerifentitytype | Publications | - |
item.openairetype | journal article | - |
item.grantfulltext | open | - |
crisitem.author.dept | Rita Tong Liu School of Business and Hospitality Management | - |
crisitem.author.dept | Rita Tong Liu School of Business and Hospitality Management | - |
Appears in Collections: | BHM Publication |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
View Online | 135 B | HTML | View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.