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

We 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 that produc...

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Veröffentlicht in:	Cogent business & management 2023-12, Vol.10 (1), p.1-23
Hauptverfasser:	Sanusi, Fauji, Januarsi, Yeni, Purbasari, Intan
Format:	Artikel
Sprache:	eng
Schlagworte:	Competition complementary role discipline role Earnings management emerging market Emerging markets market competition market power real earnings management
Online-Zugang:	Volltext
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