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University of Illinois at Urbana-Champaign
Entry threat as a determinant of accounting earnings management
Abstract
dc:descriptionThe 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.
Degree
thesis:*- Name thesis:degree_name
- Ph.D.
- Level thesis:degree_level
- Dissertation
- Discipline thesis:degree_discipline
- Accountancy
- Grantor
- University of Illinois at Urbana-Champaign
- Year dc:date
- 2011
Author and committee
dc:creator, dc:contributor.*- Author dc:creator
-
- Kang, Byung-Min Andrew
- Contributors dc:contributor
-
- Silhan, Peter A.
Subjects
dc:subject × 1Rights
dc:rights- Statement dc:rights
-
- Copyright 1995 Kang, Byung-Min Andrew
- Language dc:language
- eng
Identifiers
dc:identifier.*- Identifier
-
AAI9543618
(UMI)AAI9543618 - OAI identifier oai:identifier
- oai:www.ideals.illinois.edu:2142/21078