The Effects of Business Strategy and Product Market Competition on Real Earnings Management

The Effects of Business Strategy and Product Market Competition on Real Earnings Management

This research investigated the singular and combined effects of firm-level business strategy (BS) and industry-level market competition (MC) on real activities-based earnings management (REM). A composite strategy score based on Miles and Snow’s framework was used to empirically assess BS, while MC...

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Bibliographic Details
Main Authors: Luiza Dazzi Braga, Luiz Cláudio Louzada, Carolina Magda da Silva Roma
Format: Article
Language:English
Published: FUCAPE Business School 2023-01-01
Series:BBR: Brazilian Business Review
Subjects:
real earnings management
business strategy
market competition
Online Access:http://www.redalyc.org/articulo.oa?id=123075622005
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