Product Market Competition and Real Earnings Management to Meet or Beat Earnings Targets

<p>Earnings management could be motivated by either managerial opportunism or efficient contracting. To discriminate between these motivations, I use a measure of product market competition that analytical research predicts will discipline managers and better align their interests with those o...

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Bibliographic Details
Main Author: Young, Alex
Other Authors: Dyreng, Scott
Published: 2015
Subjects:
Online Access:http://hdl.handle.net/10161/10487