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