Non-linear Impacts of Product Market Competition on Earnings Quality
Increasing earnings quality raises costs and benefits together. Also, product market competition affects economic variables with multiple impacts. These resulted in conflicts over findings from the researches regarding regression analysis for the relationship between earnings quality and competition...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
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Shahid Bahonar University of Kerman
2017-01-01
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| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_1559_9300881962239a2372f2674a7f5e940a.pdf |
| _version_ | 1818836263238631424 |
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| author | Mohammad Hossein Ghaemi Amir Saber |
| author_facet | Mohammad Hossein Ghaemi Amir Saber |
| author_sort | Mohammad Hossein Ghaemi |
| collection | DOAJ |
| description | Increasing earnings quality raises costs and benefits together. Also, product market competition affects economic variables with multiple impacts. These resulted in conflicts over findings from the researches regarding regression analysis for the relationship between earnings quality and competition in product markets. In these researches, inconsistent results showed that actual relationship between the two variables is of nonlinear form. In this paper, the nonlinear relationship between earnings quality and product market competition has been studied. To measure competition in the product market, total business environment and homogeneity of the production in the market were considered in general, and earnings qualities along with market competition were measured by three and for criteria, respectively. Also, in addition to firm-year values, industry-year values were used to test the proposed hypotheses in different states. The data from 91 companies listed in the Tehran Stock Exchange in the years 2008-2013 were used. The findings from nonlinear regression analysis showed an inverted U-shaped relationship between earnings quality and competition. But, this was not held for potential competition. These findings were also remained unchanged when the study turns from firm-year values to industry-year values. |
| first_indexed | 2024-12-19T03:03:49Z |
| format | Article |
| id | doaj.art-e96e7f62d5f54f78a0ff296c40338430 |
| institution | Directory Open Access Journal |
| issn | 2008-8914 2476-292X |
| language | fas |
| last_indexed | 2024-12-19T03:03:49Z |
| publishDate | 2017-01-01 |
| publisher | Shahid Bahonar University of Kerman |
| record_format | Article |
| series | مجله دانش حسابداری |
| spelling | doaj.art-e96e7f62d5f54f78a0ff296c403384302022-12-21T20:38:08ZfasShahid Bahonar University of Kermanمجله دانش حسابداری2008-89142476-292X2017-01-01727356210.22103/jak.2017.15591559Non-linear Impacts of Product Market Competition on Earnings QualityMohammad Hossein Ghaemi0Amir Saber1دانشیار حسابداری، دانشگاه بینالمللی امام خمینی (ره)دانشجوی کارشناسی ارشد حسابداری، دانشگاه بینالمللی امام خمینی (ره)Increasing earnings quality raises costs and benefits together. Also, product market competition affects economic variables with multiple impacts. These resulted in conflicts over findings from the researches regarding regression analysis for the relationship between earnings quality and competition in product markets. In these researches, inconsistent results showed that actual relationship between the two variables is of nonlinear form. In this paper, the nonlinear relationship between earnings quality and product market competition has been studied. To measure competition in the product market, total business environment and homogeneity of the production in the market were considered in general, and earnings qualities along with market competition were measured by three and for criteria, respectively. Also, in addition to firm-year values, industry-year values were used to test the proposed hypotheses in different states. The data from 91 companies listed in the Tehran Stock Exchange in the years 2008-2013 were used. The findings from nonlinear regression analysis showed an inverted U-shaped relationship between earnings quality and competition. But, this was not held for potential competition. These findings were also remained unchanged when the study turns from firm-year values to industry-year values.https://jak.uk.ac.ir/article_1559_9300881962239a2372f2674a7f5e940a.pdfearnings qualityexisting competitionnon-linear relationshippotential competitionproduct market competition |
| spellingShingle | Mohammad Hossein Ghaemi Amir Saber Non-linear Impacts of Product Market Competition on Earnings Quality مجله دانش حسابداری earnings quality existing competition non-linear relationship potential competition product market competition |
| title | Non-linear Impacts of Product Market Competition on Earnings Quality |
| title_full | Non-linear Impacts of Product Market Competition on Earnings Quality |
| title_fullStr | Non-linear Impacts of Product Market Competition on Earnings Quality |
| title_full_unstemmed | Non-linear Impacts of Product Market Competition on Earnings Quality |
| title_short | Non-linear Impacts of Product Market Competition on Earnings Quality |
| title_sort | non linear impacts of product market competition on earnings quality |
| topic | earnings quality existing competition non-linear relationship potential competition product market competition |
| url | https://jak.uk.ac.ir/article_1559_9300881962239a2372f2674a7f5e940a.pdf |
| work_keys_str_mv | AT mohammadhosseinghaemi nonlinearimpactsofproductmarketcompetitiononearningsquality AT amirsaber nonlinearimpactsofproductmarketcompetitiononearningsquality |