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dc.contributor.authorYeboah, David
dc.date.accessioned2017-09-14T13:30:41Z
dc.date.available2017-09-14T13:30:41Z
dc.identifier.urihttp://hdl.handle.net/10464/12988
dc.description.abstractThis study examines the effect of competition in the product and labour markets on real earnings management (REM). REM is accomplished by firms changing investing or operating decisions primarily to increase current period earnings and can affect future cash flows negatively. Using data from Standard and Poor’s 1500 index firms from 1992 to 2015, I find strong support for the prediction that managers in more competitive labour markets are more inclined to use REM activities. However, I find little evidence that firms in more competitive product markets will reduce their engagement in REM activities. The results from the interaction of these two markets show that managers are more inclined to use REM activities whenever they face high labour market competition. This suggests that managers’ primary concern as they make REM decisions is the impact on their career.en_US
dc.language.isoengen_US
dc.publisherBrock Universityen_US
dc.subjectProduct Market Competitionen_US
dc.subjectLabour Market Competitionen_US
dc.subjectReal Earnings Managementen_US
dc.titleThe Effect of Competition on Real Earnings Management – A Re-examinationen_US
dc.typeElectronic Thesis or Dissertationen_US
dc.degree.nameM.Sc. Managementen_US
dc.degree.levelMastersen_US
dc.contributor.departmentFaculty of Business Programsen_US
dc.degree.disciplineFaculty of Businessen_US


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