The impacts of product market competition on the quantity and quality of voluntary disclosures

By Xi Li. 2010

341 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/a9ec5f523fd211cc6fcf4e521acbe3a57d4dfdfd

How researchers see this paper

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

In Accounting

In Finance

Citations in the corpus

The spillover effects of MD&A disclosures for real investment: The role of industry competition (2019, methodology): “Empirical studies confirm that firms disclose more information when entry costs are lower (Li, 2010b; Ellis et al., 2012; Li et al., 2018).”
Peer effects in corporate disclosure decisions (2020, neutral): “Most prior empirical research, however, does not consider pe r effects and thus does not exploit the information in the industry.5 Rather, researchers routinely include industry fixed effects in the regression model to sweep out industry averages (e.g., Li, 2010; Ali, Klasa, and Yeung, 2014).”
Product market competition and conditional conservatism (2014, neutral): “Consistent with Li (2010), competition from existing rivals, denoted as EXIST-COMP, is the principal 9 Specifically, they adopt a two-step method to create the fitted HHI.”
The effects of proprietary information on corporate disclosure and transparency: Evidence from trade secrets (2018, neutral): “As such, I code North Carolina as having passed the UTSA from 1981 onwards 51 South Carolina repealed the UTSA in 1997 and replaced it with code law that has been viewed as providing, “even greater protection for trade secrets” – see Petitioner's Final Brief, Laffitte, 381 SC 460, 674 SE2d 154.”
The Effect of Trade Secrets Law on Stock Price Synchronicity: Evidence from the Inevitable Disclosure Doctrine (2020, neutral): “Prior research either uses product market competition to proxy for proprietary cost (e.g., Li 2010) or looks at specific forms of disclosure, such as segment reporting (Hayes and Lundholm 1996; Botosan and Stanford 2005), redaction of material contracts (Verrecchia and Weber 2006), and disclosure…”
Corporate governance and earnings management in concentrated markets (2020, background): “Furthermore, Li (2010) finds that higher competition from existing rival firms is associated with lower disclosure quantity by firms, while Datta, IskandarDatta, and Sharma (2011) find that analysts’ earnings forecasts are less accurate in competitive markets, in support of the view that industry…”
The impact of top executive gender on asset prices: Evidence from stock price crash risk (2019, neutral): “Citation for published item: Li, Y. and Zeng, Y. (2019) 'The impact of top executive gender on asset prices : evidence from stock price crash risk.”