{"id":{"repo_id":"uiuc","oai_identifier":"oai:www.ideals.illinois.edu:2142/21078"},"canonical_url":"https://search.dev.ndltd.org/etd/uiuc/oai:www.ideals.illinois.edu:2142/21078","repository":{"repo_id":"uiuc","name":"University of Illinois - Urbana-Champaign","base_url":"https://www.ideals.illinois.edu/oai-pmh"},"display":{"title":"Entry threat as a determinant of accounting earnings management","abstract":"The purpose of this study is to empirically investigate if entry threat, as reflected in industrial market structure, affects earnings management. Specifically, this study uses entry barriers as a proxy for probability of potential entries, and market leadership and market concentration as proxies for entry-induced incumbency losses. It then examines how these industrial variables influence the use of discretionary accruals when entry threat is increased during periods of peak corporate performance.","abstract_html":"The purpose of this study is to empirically investigate if entry threat, as reflected in industrial market structure, affects earnings management. Specifically, this study uses entry barriers as a proxy for probability of potential entries, and market leadership and market concentration as proxies for entry-induced incumbency losses. It then examines how these industrial variables influence the use of discretionary accruals when entry threat is increased during periods of peak corporate performance.","abstract_has_math":false,"creators":["Kang, Byung-Min Andrew"],"institution":"University of Illinois at Urbana-Champaign","degree_name":"Ph.D.","degree_level":"Dissertation","degree_discipline":"Accountancy","degree_department":null,"school":null,"contributors":["Silhan, Peter A."],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2011,"date_issued":"2011-05-07T12:57:41Z","date_published":"2011-05-07T12:57:41Z","updated_at":"2026-07-22T22:25:17Z","subjects":["Business Administration, Accounting"],"languages":["eng"],"rights":["Copyright 1995 Kang, Byung-Min Andrew"],"rights_urls":[],"identifier_entries":[{"key":"dc:identifier","label":"Identifier","values":["AAI9543618","(UMI)AAI9543618"],"render_values":[{"text":"AAI9543618","href":null,"code":true},{"text":"(UMI)AAI9543618","href":null,"code":true}]}]},"links":{"outbound_url":"http://hdl.handle.net/2142/21078","outbound_label":"Handle","outbound_source":"dc:identifier"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor","label":"Contributor","values":["Silhan, Peter A."]},{"key":"dc:creator","label":"Author","values":["Kang, Byung-Min Andrew"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["2011-05-07T12:57:41Z","10000-01-01","1995"]},{"key":"dc:type","label":"Dc Type","values":["text"]},{"key":"thesis:degree_discipline","label":"Discipline","values":["Accountancy"]},{"key":"thesis:degree_level","label":"Degree Level","values":["Dissertation"]},{"key":"thesis:degree_name","label":"Degree Name","values":["Ph.D."]},{"key":"thesis:institution_name","label":"Thesis Institution Name","values":["University of Illinois at Urbana-Champaign"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Business Administration, Accounting"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language","label":"Dc Language","values":["eng"]},{"key":"dc:rights","label":"Dc Rights","values":["Copyright 1995 Kang, Byung-Min Andrew"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier","label":"Identifier","values":["AAI9543618","(UMI)AAI9543618","http://hdl.handle.net/2142/21078"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["The purpose of this study is to empirically investigate if entry threat, as reflected in industrial market structure, affects earnings management. Specifically, this study uses entry barriers as a proxy for probability of potential entries, and market leadership and market concentration as proxies for entry-induced incumbency losses. It then examines how these industrial variables influence the use of discretionary accruals when entry threat is increased during periods of peak corporate performance.","The empirical results show that during peak performance periods, (1) firms tend to rely on discretionary income-decreasing accruals, (2) the accruals for firms with low entry barriers tend to become more income-decreasing, and (3) the income-decreasing accruals of low entry barrier firms get larger if they are market leading firms or if they operate in concentrated industries. The empirical results suggest entry threat as a determinant of discretionary accruals.","Made available in DSpace on 2011-05-07T12:57:41Z (GMT). No. of bitstreams: 2 license.txt: 4922 bytes, checksum: 910b249b4beec47e7ab768910c8f966f (MD5) 9543618.pdf: 4001381 bytes, checksum: 96f38f9f502f5c6b574233a95096bd0a (MD5) Previous issue date: 1995","Item marked as restricted to the 'UIUC Users [automated]' Group (id=2) by Howard Ding (hding2@illinois.edu) on 2011-05-07T14:48:20Z Item is restricted indefinitely.","Restriction data tranferred 2014-07-01T11:21:52-05:00 Original Data Group with Access UIUC Users [automated] Release Date: none Reason: ETDs are only available to UIUC Users without author permission","ETDs are only available to UIUC Users without author permission","U of I Only"]},{"key":"dc:title","label":"Title","values":["Entry threat as a determinant of accounting earnings management"]}]}],"canonical_facts":{"dc:contributor":["Silhan, Peter A."],"dc:creator":["Kang, Byung-Min Andrew"],"dc:date":["2011-05-07T12:57:41Z","10000-01-01","1995"],"dc:description":["The purpose of this study is to empirically investigate if entry threat, as reflected in industrial market structure, affects earnings management. Specifically, this study uses entry barriers as a proxy for probability of potential entries, and market leadership and market concentration as proxies for entry-induced incumbency losses. It then examines how these industrial variables influence the use of discretionary accruals when entry threat is increased during periods of peak corporate performance.","The empirical results show that during peak performance periods, (1) firms tend to rely on discretionary income-decreasing accruals, (2) the accruals for firms with low entry barriers tend to become more income-decreasing, and (3) the income-decreasing accruals of low entry barrier firms get larger if they are market leading firms or if they operate in concentrated industries. The empirical results suggest entry threat as a determinant of discretionary accruals.","Made available in DSpace on 2011-05-07T12:57:41Z (GMT). No. of bitstreams: 2 license.txt: 4922 bytes, checksum: 910b249b4beec47e7ab768910c8f966f (MD5) 9543618.pdf: 4001381 bytes, checksum: 96f38f9f502f5c6b574233a95096bd0a (MD5) Previous issue date: 1995","Item marked as restricted to the 'UIUC Users [automated]' Group (id=2) by Howard Ding (hding2@illinois.edu) on 2011-05-07T14:48:20Z Item is restricted indefinitely.","Restriction data tranferred 2014-07-01T11:21:52-05:00 Original Data Group with Access UIUC Users [automated] Release Date: none Reason: ETDs are only available to UIUC Users without author permission","ETDs are only available to UIUC Users without author permission","U of I Only"],"dc:identifier":["AAI9543618","(UMI)AAI9543618","http://hdl.handle.net/2142/21078"],"dc:language":["eng"],"dc:rights":["Copyright 1995 Kang, Byung-Min Andrew"],"dc:subject":["Business Administration, Accounting"],"dc:title":["Entry threat as a determinant of accounting earnings management"],"dc:type":["text"],"thesis:degree_discipline":["Accountancy"],"thesis:degree_level":["Dissertation"],"thesis:degree_name":["Ph.D."],"thesis:institution_name":["University of Illinois at Urbana-Champaign"]},"updated_at":"2026-07-22T22:25:17Z"}