Product market competition and conditional conservatism

By Dan S. Dhaliwal, Shawn X. Huang, Inder K. Khurana, Raynolde Pereira. Review of accounting studies, 2014

150 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/498d6853880153f365fe67f517dee3f8eff3074e

How researchers see this paper

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

In Accounting

1. Syrine Sassi
2. Walid Saffar
3. Dongping Han
4. Jaffar Abbas
5. Iftikhar Hussain
6. Sabri Boubaker
7. Riaqa Mubeen

In Strategy and Management

1. Syrine Sassi
2. Walid Saffar
3. Dongping Han
4. Jaffar Abbas
5. Iftikhar Hussain
6. Sabri Boubaker
7. Riaqa Mubeen

Citations in the corpus

• The Effects of Market Competition, Capital Structure, and CEO Duality on Firm Performance: A Mediation Analysis by Incorporating the GMM Model Technique (2020, background): “Earlier studies have suggested that competition may affect conservative reporting decisions because of strategic considerations and agency conflict [67].”
• Product market competition and debt choice (2018, background): “For instance, it complements previous work that links a firm’s product market environment to its reporting practices, such as bad news disclosure (Dhaliwal et al., 2014), earnings management decisions (Datta et al.”