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Keywords: strategic reporting
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Journal Articles
Torpedo Your Competition: Strategic Reporting and Peer Firm IPO
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2024) 99 (6): 51–73.
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. Second, strategic reporting predicts that incumbents’ negative discretionary accruals should subsequently reverse when...
Includes: Supplementary data
