1-16 of 16
Keywords: competition
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
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
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
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
The Accounting Review (2023) 98 (3): 229–255.
Published: 01 May 2023
... search disclosure agency costs proprietary costs competition lawsuits The mission of the U.S. Securities and Exchange Commission (SEC) is to protect investors; facilitate capital formation; and maintain fair, orderly, and efficient markets. To achieve this mission, the SEC mandates...
Journal Articles
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
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
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
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
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
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
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
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
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
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
Journal Articles
The Accounting Review (2014) 89 (1): 61–78.
Published: 01 January 2014
... the John J. Gerlach Chair. Editor's note: Accepted by Phillip C. Stocken. April 2012 July 2013 2014 competition information conveyance make-versus-buy supply chains The make-or-buy choice is typically viewed as one that compares...