Product market power, industry structure, and corporate earnings management

273 citations recorded by the source corpus.

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

Corporate governance and earnings management in concentrated markets (2020, methodology): “Similarly, the variation of product substitutability and pricing power might reflect high competition even in concentrated markets (Aghion, Bloom, Blundell, Griffith, & Howitt, 2005; Datta et al., 2013; Raith, 2003).”
Institutional ownership, product market competition, and earnings management: Some evidence from international data (2018, background): “In this connection, Datta et al. (2013) state “competition can induce more opaqueness in earnings in order to restrict the information revealed to rivals. For instance, firms with higher demand may strategically determine that it is best to withhold such information through earnings management becau”
Product market competition and debt choice (2018, background): “, 2014), earnings management decisions (Datta et al., 2013), as well as corporate investment policies,”
Declining Competition and Investment in the U.S. (2017, unknown): “To compute the Lerner index, we follow Datta et al. (2013) and calculate the ratio of operating profit (Compustat SALE - COGS - XSGA) to sales.”