The discipline vs complement role of product market competition and market power: Evidence from real earnings management in an emerging market

The discipline vs complement role of product market competition and market power: Evidence from real earnings management in an emerging market

AbstractWe empirically study the role of product market competition and market power, discipline vs complement role, on real earnings management (REM) in Indonesia. Using 1800 firm-year observations from 2012 to 2020, we discover that the competition has an inverse association with REM, implying tha...

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Bibliographic Details
Main Authors: Fauji Sanusi, Yeni Januarsi, Intan Purbasari,   Akhmadi
Format: Article
Language:English
Published: Taylor & Francis Group 2023-12-01
Series:Cogent Business & Management
Subjects:
market competition
market power
real earnings management
emerging market
discipline role
complementary role
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2023.2170072

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https://www.tandfonline.com/doi/10.1080/23311975.2023.2170072

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