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University of Illinois at Urbana-Champaign

Entry threat as a determinant of accounting earnings management

Abstract

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.

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 × 1

Rights

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

Chain of custody

source
Harvested from
University of Illinois - Urbana-Champaign
Base URL
www.ideals.illinois.edu/oai-pmh
Last updated
2026-07-22
Source record
OAI-PMH GetRecord
citation

Kang, Byung-Min Andrew. Entry threat as a determinant of accounting earnings management. Dissertation thesis, University of Illinois at Urbana-Champaign, 2011. http://hdl.handle.net/2142/21078