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The discipline vs complement role of product market competition and market power: Evidence from real earnings management in an emerging market

Sanusi, Fauji; Januarsi, Yeni; Purbasari, Intan - In: Cogent Business & Management 10 (2023) 1, pp. 1-23

We empirically study the role of product market competition and market power, discipline vs complement role, on real … earnings management (REM) in Indonesia. Using 1800 firm-year observations from 2012 to 2020, we discover that the competition … has an inverse association with REM, implying that product market competition plays a role in disciplining managers from …

Persistent link: https://www.econbiz.de/10014527769

Corporate governance, external financing, and earnings management : new evidence from an emerging market

Nguyen Thi Hoa Hong; Nguyen Thai Anh; Nguyen Tran Viet Hoang - In: Future Business Journal 9 (2023), pp. 1-22

This study investigates the relationship between corporate governance, external financing, and earnings management in an emerging market. Using a sample of Vietnamese listed companies in the period of 2010–2020, the results indicate that corporate governance, which is measured by a principal...

Persistent link: https://www.econbiz.de/10014381178

Financial factors affecting earnings management and earnings quality : new evidence from an emerging market

Saleh, Isam; Abu Afifa, Malik; Haniah, Fadi - In: ACRN journal of finance and risk perspectives 9 (2020) 1, pp. 198-216

The purpose of this study is to examine the effect of financial factors on earnings management and earnings quality. Moreover, the study examines the role of earnings management as a mediator in the effect of the financial factors on earnings quality. It provides some empirical evidences from an...

Persistent link: https://www.econbiz.de/10012321177

Are Public Firms Disappearing? Corporate Law and Market Power Analyses

Roe, Mark J.; Wang, Charles C. Y. - 2023

other on competition (the FTC). We bring forward real economy changes that could readily explain the reconfiguration of the …

Persistent link: https://www.econbiz.de/10014254336

Divide and privatize : firms break-up and performance

Kočenda, Evžen; Hanousek, Jan - 2010

We analyze the long-term effects of divesture and ownership change on corporate performance. We employ a unique data set for a large number of Czech firms spanning the period 1996-2005. We employ a propensity score matching procedure to deal with endogeneity problems. Our results, which are...

Persistent link: https://www.econbiz.de/10008738365

Divide and privatize : firm break-up and performance

Kočenda, Evžen; Hanousek, Jan - 2011

We analyze the long-term effects of firm break-up and ownership change on corporate performance. Our analysis is based on a unique data set for a large number of Czech firms spanning the period 1996-2005. We employ a propensity score matching procedure to deal with endogeneity problems. Our...

Persistent link: https://www.econbiz.de/10009130271

How do market power and industry competition influence the effect of corporate governance on earnings management?

Tang, Hui-Wen; Chen, Anlin - In: The quarterly review of economics and finance : journal … 78 (2020), pp. 212-225

Persistent link: https://www.econbiz.de/10012431270

Insider Control, Group Affiliation and Earnings Management in Emerging Economies : Evidence from India

Sarkar, Jayati - 2019

Using a sample of group affiliated and standalone firms for the years 2001-06 from India, a large emerging economy dominated by family business groups and firms with concentrated ownership, we examine the relationship between insider control and opportunistic earnings management with specific...

Persistent link: https://www.econbiz.de/10012905444

Link between Market Return, Governance and Earnings Management : An Emerging Market Perspective

Farooque, Omar Al - 2013

This paper investigates the impact of earnings management on market return (by the proxies of discretionary accruals and earnings response coefficient/CAR regarded as accounting and market based earnings quality, respectively,) along with a number of moderating (both governance and financial)...

Persistent link: https://www.econbiz.de/10013077147

Corporate Governance in Extreme Institutional Environment : Evidence From Emerging Economy

Arslan, Muhammad - 2019

Corporate governance (CG) is often split among rule and principlebased methods to regulation in distinctive institutional contexts. Relying on an alternative theoretical framework (i.e. institutional theory), rather than the dominant agency theory, this study conceptualizes corporate governance...

Persistent link: https://www.econbiz.de/10012857828

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