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Keywords: product market competition
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Journal Articles

Torpedo Your Competition: Strategic Reporting and Peer Firm IPO

Matthew T. Billett, Mark Ma (Shuai), Xiaoyun Yu
Journal: The Accounting Review
The Accounting Review (2024) 99 (6): 51–73.
https://doi.org/10.2308/TAR-2021-0447
Published: 01 November 2024
... experience higher profitability and market share growth. Our results highlight the role of strategic reporting on product market competition and identify a new cost of going public. We thank Brad Badertscher (discussant), Dan Bradley, Walid Busaba, Daniel Carvalho, Yao-Min Chiang, Paul Hsu, Vivian Fang...
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Includes: Supplementary data
Journal Articles

Are Relative Performance Measures in CEO Incentive Contracts Used for Risk Reduction and/or for Strategic Interaction?

Dimitris Vrettos
Journal: The Accounting Review
The Accounting Review (2013) 88 (6): 2179–2212.
https://doi.org/10.2308/accr-50548
Published: 01 November 2013
... III. December 2011 June 2013 2013 CEO compensation managerial incentives strategic interaction product market competition strategic substitutes strategic complements relative performance measures H2a/b...
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