Perceived competition, profitability and the withholding of information about sales and the cost of sales

By E. Dedman, Clive Lennox. 2009

247 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/e9ce67066f98877b797568d864f8bdd5cbf09dc3

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Citations in the corpus

Voluntary Audits Versus Mandatory Audits (2011, background): “The arguments in favor of regulation rather than the free market were influential in the U.K., where private companies are required to make their financial statements publicly available and, until recently, those statements also had to be independently audited (Aranya 1974; Dedman and Lennox 2009).”
Product market competition and debt choice (2018, background): “A growing body of literature establishes that competition is considered as a deterring force against transparency (e.g., Verrecchia, 1983; Verrecchia and Weber, 2006; Dedman and Lennox, 2009; Lin and Wei, 2014).”
Audit Market Concentration and Auditor Tolerance for Earnings Management (2012, background): “Dedman and Lennox (2009) indicate that there are both theoretical and empirical problems in assuming that concentrated industries are less competitive. Consistent with Baumol et al. (1982) and Stiglitz (1987), they argue that there may be no relation between concentration and perceived competition b”
Litigation Risk and Voluntary Disclosure: Evidence from Legal Changes (2019, background): “While the literature has identified proprietary cost as an important constraint (e.g., Dedman and Lennox 2009), it remains unresolved whether litigation risk increases or decreases corporate voluntary disclosure.”
Is the Risk of Product Market Predation a Cost of Disclosure (2016, background): “Ex ante, this condition is likely to be satisfied, as prior literature suggests that firms withhold information for a number of reasons, such as to avoid drawing rivals into profitable product markets (e.g., Dedman and Lennox, 2009).”
Proprietary Costs and the Disclosure of Information About Customers (2012, unknown): “Dedman and Lennox (2009) point out that under certain reasonable assumptions, competition could be increasing in industry concentration, e.”