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1-19 of 19
Keywords: competition
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Journal Articles
Journal:
The Accounting Review
The Accounting Review 1–30.
Published: 21 May 2025
...Devin Williams ABSTRACT Regulators and academics have long explored the implications of audit market competition on audit pricing and quality, primarily focusing on large audit firms. Despite a presumption of competition among smaller accounting firms, little evidence exists regarding whether...
Journal Articles
Journal:
The Accounting Review
The Accounting Review 1–29.
Published: 08 May 2025
...Yile Jiang (Anson); Sujay Nair ABSTRACT We examine the relationship between competition and reward practices in the public education sector. We hypothesize and find that school principals who face more intense competition make greater use of performance-based financial rewards and apply greater...
Journal Articles
Strategic Disclosure Incentives in a Multisegment Firm
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2024) 99 (6): 27–50.
Published: 01 November 2024
... of Accounting, West Lafayette, IN, USA. Supplemental material is available online, as linked in the text. Editor’s note: Accepted by Jeremy Bertomeu, under the Senior Editorship of W. Robert Knechel. 20 03 2023 30 05 2024 12 06 2024 2024 competition disclosure...
Includes: Supplementary data
Journal Articles
Disturbing the Quiet Life? Competition and CEO Incentives
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2024) 99 (2): 279–305.
Published: 01 March 2024
...Stephan Kramer; Michal Matějka ABSTRACT Although it is well understood that product market competition acts as a disciplining mechanism that reduces inefficiencies, our understanding of the implications for firms’ incentive design choices is still limited. We use a comprehensive new measure...
Includes: Supplementary data
Journal Articles
Common Ownership, Executive Compensation, and Product Market Competition
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2024) 99 (2): 31–56.
Published: 01 March 2024
...Matthew J. Bloomfield; Henry L. Friedman; Hwa Young Kim ABSTRACT The negative effects of common ownership on competition have received significant attention, but many proposed mechanisms for institutional investor influence seem implausible. We develop and test an analytical model of optimal...
Includes: Supplementary data
Journal Articles
Tax Competition and Employment
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2023) 98 (5): 267–296.
Published: 01 September 2023
...Stephen A. Glaeser; Marcel Olbert; Ann-Catherin Werner ABSTRACT We examine how exposure to international tax competition affects domestic firms’ employment. Consistent with prior work, we find evidence that reductions in foreign tax rates affect the domestic competitive environment via increases...
Journal Articles
Private Information Acquisition via Freedom of Information Act Requests Made to the Securities and Exchange Commission
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2023) 98 (3): 229–255.
Published: 01 May 2023
... literature examining public information acquisition by entities not expressly interested in capital market trading (see, e.g., Bozanic, Hoopes, Thornock, and Williams 2017 ; Bernard, Blackburne, and Thornock 2020 ). Our findings of a positive association between product market competition and FOIA search...
Journal Articles
Disclosure to Regulate Learning in Product Markets from the Stock Market
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2022) 97 (3): 1–24.
Published: 01 May 2022
...Anil Arya; Ram N.V. Ramanan ABSTRACT A firm's stock price may reveal information to a variety of participants, including its strategic partners and competitive rivals. This paper establishes that when a firm discloses cost information it can confound decision-relevant demand information embedded...
Journal Articles
Deterrent Disclosure
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2021) 96 (5): 291–315.
Published: 01 September 2021
...Stephen A. Glaeser; Wayne R. Landsman ABSTRACT We examine how product market competition affects the disclosure of innovation. Theory posits that product market competition can cause firms to increase their disclosure of innovation to deter product market competitors. Consistent...
Journal Articles
Disclosure Regulation and Competitive Interactions: Evidence from the Oil and Gas Industry
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2021) 96 (5): 1–29.
Published: 01 September 2021
...Marc Badia; Miguel Duro; Bjorn N. Jorgensen; Gaizka Ormazabal ABSTRACT We study the effects of mandatory disclosure on competitive interactions in the setting of oil and gas (O&G) reserve disclosures by North American public firms. We document that reserve disclosures inform competitors: when...
Includes: Supplementary data
Journal Articles
How Do Reductions in Foreign Country Corporate Tax Rates Affect U.S. Domestic Manufacturing Firms?
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2021) 96 (3): 287–311.
Published: 01 May 2021
...Jaewoo Kim; Michelle Nessa; Ryan J Wilson ABSTRACT We examine the effects of increased competition stemming from corporate tax rate cuts in foreign competitors' home countries on U.S. domestic manufacturing firms. We develop a measure of U.S. domestic firms' exposure to changes in foreign country...
Includes: Supplementary data
Journal Articles
On the Economics of Mandatory Audit Partner Rotation and Tenure: Evidence from PCAOB Data
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2021) 96 (2): 303–331.
Published: 01 March 2021
.... These effects differ by competitiveness of the local audit market, client size, and partner experience. When multiple members of the audit team commence work at a new client, the transition appears to be more disruptive and more likely to exhibit audit quality effects. Our findings point to costly efforts...
Includes: Supplementary data
Journal Articles
Borrowers' Financial Reporting and the Quality of Banks' Loan Portfolios
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2021) 96 (2): 261–301.
Published: 01 March 2021
... access to alternative public funding, increasing competition and creating adverse selection problems for banks. Using the adoption of Sarbanes-Oxley Act Section 404 to identify improvements in borrowers' FR, I find an overall positive effect of FR on banks' lending: the quality of loans extended...
Includes: Supplementary data
Journal Articles
Does Reporting Transparency Affect Industry Coordination? Evidence from the Duration of International Cartels
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2019) 94 (3): 149–175.
Published: 01 May 2019
...Igor Goncharov; Caspar David Peter ABSTRACT Firms coordinate their actions with industry peers, thereby affecting product market competition. Using the cartel setting, we investigate how financial reporting transparency affects industry coordination. Economic theory predicts that transparency...
Journal Articles
Beyond Profits: The Rise of Dual-Purpose Organizations and Its Consequences for Disclosure
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2019) 94 (1): 25–43.
Published: 01 January 2019
... to customers—and details their implications for industry disclosure practices. The findings demonstrate that disclosure incentives are perturbed not just from being a hybrid entity, but also from competing with such entities. Accounting for both competitive and disclosure effects, the paper then assesses...
Journal Articles
Technological Peer Pressure and Product Disclosure
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2018) 93 (6): 95–126.
Published: 01 November 2018
...Sean Shun Cao; Guang Ma; Jennifer Wu Tucker; Chi Wan ABSTRACT We introduce a firm-specific measure of the technological aspect of competition—technological peer pressure—and examine firm-initiated product development-related press releases. We argue that empirical examinations of the theorized...
Includes: Supplementary data
Journal Articles
Product Market Power and Tax Avoidance: Market Leaders, Mimicking Strategies, and Stock Returns
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2015) 90 (2): 675–702.
Published: 01 March 2015
...Thomas R. Kubick; Daniel P. Lynch; Michael A. Mayberry; Thomas C. Omer ABSTRACT Product market power provides firms with comparative advantages through more persistent profitability and insulation from competitive threats. These advantages likely provide firms with the ability to engage in greater...
Journal Articles
The Effect of Competition Intensity and Competition Type on the Use of Customer Satisfaction Measures in Executive Annual Bonus Contracts
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2015) 90 (1): 229–263.
Published: 01 January 2015
...Clara Xiaoling Chen; Ella Mae Matsumura; Jae Yong Shin; Steve Yu-Ching Wu ABSTRACT This paper empirically examines the interactive effect of competition intensity and competition type on the use of customer satisfaction measures in executives' annual bonus contracts. Specifically, we predict...
Journal Articles
Revisiting the Make-or-Buy Decision: Conveying Information by Outsourcing to Rivals
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Journal:
The Accounting Review
The Accounting Review (2014) 89 (1): 61–78.
Published: 01 January 2014
... faces Cournot competition in the retail market. Aside from firm R, there are also other retail competitors with costs also normalized to zero such that firm 0 faces n rivals in total, and denote the set of rivals by N. The retail demand for firm 0 is given by the standard...