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Competition Culture and Earnings Management

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Competition Culture and Corporate Finance

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Abstract

In recent decades, earnings manipulation has attracted significant attention from researchers and regulators around the globe (see e.g., Healy in Journal of Accounting and Economics 7:85–107, 1985; Kothari et al. in Journal of Accounting and Economics 39:163–197, 2005; Bergstresser and Philippon in Journal of Financial Economics 80:511–529, 2006; Fan et al. in Journal of Banking & Finance 107, 2019; Jiang et al. in Journal of Corporate Finance 64, 2020; Lara et al. in Journal of Accounting and Public Policy 39, 2020; Bertomeu et al. in Management Science 67:5145–5162, 2021). This is in part due to the suggestion that the deliberate misrepresentation of reported financial performance results in earnings reflecting the desires of management as opposed to the financial performance of the firm and the danger this poses for the investing public.

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Notes

  1. 1.

    While conducting our count we exclude negation of the lexical items by ignoring occasions when the word is preceded by “no”, “non”, “not”, “less”, “few”, or “limited” by three or fewer words.

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Authors and Affiliations

  1. Accounting Department, Durham University, Durham, UK

    Terry Harris

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  1. Terry Harris
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Correspondence to Terry Harris .

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Harris, T. (2023). Competition Culture and Earnings Management. In: Competition Culture and Corporate Finance. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-031-30156-8_8

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  • DOI: https://doi.org/10.1007/978-3-031-30156-8_8

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